[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.
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.
For the purpose of this article, the following terms shall have
the meaning given herein:
GROSS RECEIPTS
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.
HOTEL or MOTEL
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.
PERSON
Includes corporations, partnerships or other business entities.
TRANSIENT
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.
This article shall take effect on August 1, 1993.