[HISTORY: Adopted by the Common Council of the City of Hayward
as indicated in article histories. Amendments noted where applicable.]
[Adopted 7-12-1993 by Ord. No. 301]
Pursuant to § 66.0615, Wis. Stats., a tax is imposed
on the privilege and service of furnishing, at retail, rooms or lodging
to transients by hotel keepers, motel operators and other persons
furnishing accommodations that are available to the public, irrespective
of whether membership is required for the use of the accommodations.
Such tax shall be at the rate of 4% of the gross receipts from such
retail furnishing of rooms or lodgings. Such tax shall not be subject
to the selective sales tax imposed by § 77.52(2)(a)1, Wis.
Stats. Said tax shall be listed as a separate item on all billing
or, in the alternative, may be incorporated as a tax item combined
with the state and county sales tax designation.
The room tax imposed by § 400-1 for each calendar quarter is due and payable and must be received in the office of the City Clerk/Treasurer at the City Hall on or before the last business day of the month next succeeding the calendar quarter for which it is imposed.
A.
Quarterly room tax returns. A return shall be filed with the City Clerk/Treasurer
on or before the same date on which such tax is due and payable. Such
return shall be on a form provided by the City and shall show the
gross receipts of the preceding calendar quarter from such retail
furnishing of rooms or lodging, the amount of taxes imposed for such
period, and such other information as the Clerk/Treasurer deems necessary,
provided it is directly related to the tax. A copy of the State of
Wisconsin Sales Tax Return shall be attached to said City form as
submitted to the Clerk/Treasurer of the City of Hayward.
B.
Annual room tax return. Every person required to file such quarterly
returns shall also file an annual calendar year return on a form provided
by the City which shall be due and filed as part of the quarterly
return for the fourth quarter of each calendar year. The annual return
shall summarize the quarterly returns, reconcile and adjust for errors
in the quarterly returns, if any, and shall contain certain such additional
information as the City Clerk/Treasurer requires, provided it is directly
related to the tax. All quarterly returns and all annual returns shall
be signed by the persons required to file a return, or his or her
or its duly authorized agent. A copy of the State of Wisconsin Annual
Sales Tax Return shall be attached to said City form as submitted
to the Clerk/Treasurer of the City of Hayward.
The room tax imposed hereunder shall be a continuing liability
upon the business entity and the land upon which said business is
located and person upon whom it is imposed until paid in full, and
if said business is a corporation, against its officers, until paid
in full. Business successors shall be liable for the room tax for
the four preceding calendar quarters for which one or more returns
have not been filed and/or payment not received. All funds collected
by the business shall constitute funds held in trust by said business
and shall be deemed to be the property of the City of Hayward immediately
upon collection of the same.
All unpaid taxes under this article shall bear interest at the
rate of 1% per month from the due date of the return until the first
day of the month following the month in which the tax was paid.
Tax returns required hereunder and not timely filed shall be
deemed delinquent and shall be subject to a $25 late filing fee and
where delinquent said business shall not retain the collection fee
authorized below.
A.
The City Clerk/Treasurer shall be responsible for the administration
and collection of the room tax. The City Clerk/Treasurer may, by field
audit, determine the tax required to be paid to the City or the refund
due to any person under this section. The determination shall be made
upon the basis of the facts contained in the return being audited
and upon any other information available to the City Clerk/Treasurer.
The City Clerk/Treasurer is authorized to examine and inspect the
books, records, memoranda and property of any person which are directly
related to the tax or which have a direct bearing upon the gross receipts
upon which the tax due is determined in order to verify the tax liability
of that person or of another person. Nothing herein shall prevent
the City Clerk/Treasurer from making a determination of tax due at
any time.
B.
The room tax collected shall be allocated as follows:
(1)
Five percent of said tax shall be retained by the business collecting
the same as and for the costs of collection, provided the tax return
is timely filed and provided the tax is timely paid to the City. Where
said tax return is not timely filed and/or tax is not timely paid,
said 5% shall be retained by the City of Hayward.
(2)
Sixty-five percent of said tax shall be retained by the City of Hayward
as and for the promotion of tourist and recreational activities within
the City of Hayward.
(3)
Thirty percent of said tax paid by the City of Hayward to the City
of Hayward Chamber of Commerce for the promotion of tourist and recreational
activities in the Hayward area.
If any person fails to timely file a return, as required by
this article, the City Clerk/Treasurer shall make an estimate of the
amount of the gross receipts upon which the tax is determined. Such
estimate shall be made for the period for which such person failed
to file a return and shall be based upon any information which is
in the City Clerk/Treasurer's possession or may come into his or her
possession or such other information as may have a bearing upon the
determination of gross receipts. On the basis of this estimate, the
City Clerk/Treasurer shall compute and determine the amount required
to be paid to the City, adding to the sum thus arrived at, a forfeiture
equal to 10% of the gross tax; however, said forfeiture shall not
exceed the sum of $5,000 for any calendar year. Such determination
may be made for each quarterly period for which no return is filed.
Such forfeiture shall be due upon written notice to the business entity
or person owing the tax and shall not be in lieu of the tax due hereunder.
If a person files a false or fraudulent return with the intent,
in either case, to affect or evade the tax imposed by this article,
a penalty of 50% shall be added to the tax required to be paid exclusive
of interest and other penalties.
Every person liable for tax imposed by this article shall keep
or cause to be kept such records, receipts, invoices and other pertinent
papers in such form as to enable the City Clerk/Treasurer to determine
the tax due hereunder.
A.
All tax returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the City Clerk/Treasurer are deemed to
be confidential, except the City Clerk/Treasurer may divulge their
contents to the following and no others:
B.
No person having an administrative duty under this article shall
make known, in any manner, the business affairs, operation or information
obtained by an investigation of records, of any person on whom a tax
is imposed by this article, the amount or source of income, profits,
losses, expenditures, or any particular thereof set forth or disclosed
in any return or permit any return or copy thereof to be seen or examined
by any person, except as provided herein.
For the purpose of this article, the following terms shall have
the meaning given herein:
As defined in § 77.51(11)(a), (b) and (c), Wis.
Stats., insofar as applicable. Any federal and state tax exempt transactions
shall not be included in the definition of gross receipts.
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as hotels, inns, motels, tourist homes, tourist
houses or courts, bed-and-breakfast establishments, lodging houses,
summer camps, recreational vehicle parks, apartment hotels, resorts,
lodges, campgrounds, cabins and any other building or group of buildings
or facilities in which the accommodations are available to the public,
except accommodations rented for a continuous period of more than
one month and accommodations furnished by any hospital, sanatorium,
nursing home or by corporations or associations or entities organized
and operated exclusively for religious, charitable, educational or
governmental purposes, provided that no part of the net earnings of
such corporations or associations inure to the benefit of any private
shareholder or individual.
Includes corporations, partnerships or other business entities.
Any individual residing for a continuous period of less than
one month in a motel, hotel or other furnished accommodations available
to the public.
In addition to other fees imposed by this article, any violation
of or noncompliance with any of the provisions of this article shall
subject the violator to a forfeiture of not less than $100 nor more
than $500, together with the costs of prosecution, court costs and
assessments. Each day of violation or noncompliance shall constitute
a separate offense. The court is also hereby authorized to enter,
as a judgment, the sums due the City as room taxes and for forfeitures
authorized by this article.
A.
With respect to the City of Hayward, issuance of citations under
§ 66.0113, Wis. Stats., is hereby authorized.
B.
The Clerk of Circuit Court, Sawyer County, Wisconsin, shall have
the authority to accept cash deposits, forfeitures and/or bond pursuant
to the schedule set forth below, or as ordered by the Circuit Court
for Sawyer County:
C.
In lieu of the filing of a cash bond and/or deposit as set forth
under § 66.0113, Wis. Stats., the City shall have the right
to detain the alleged violator to assure appearance of said alleged
violator before the Circuit Court for Sawyer County.
D.
All of the provisions of § 66.0113, Wis. Stats., are hereby
incorporated herein by reference and shall be considered to be part
of this article in total, including the right of the City of publish
statistics classified so as not to disclose the identity of particular
tax returns.
This article shall take effect on August 1, 1993.
