[Adopted 12-21-2009 by Ord. No. 2009-10 (§ 3.20
of the 2005 Code)]
As used in this article, the following terms shall have the
meanings indicated:
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist houses or courts, lodging
houses, rooming houses, summer camps, apartment hotels, resort lodges,
bed-and-breakfasts and cabins, and any other building or group of
buildings in which accommodations are available to the public, irrespective
of whether membership is required for use of the accommodations, except
accommodations rented for a continuous period of more than one month
and accommodations furnished by any hospitals, sanitariums or nursing
homes, or by corporations or associations organized and operated exclusively
for religious, charitable or educational purposes, provided that no
part of the net earnings of such corporations and associations inures
to the benefit of any private shareholder or individual and further
excluding any accommodations located within a private residence not
normally held out to use by the public and which are not used for
public accommodations more than 10 days in any calendar year.
Any person, firm, corporation or entity residing for a continuous
period of less than one month in a hotel, motel or other furnished
accommodation available to the public. Excluding from the definition
of "transient" shall be all state employees or officials, employees
of any state agency, officials or employees of any political subdivision
of the state and officials or employees of any municipal corporation;
provided, however, that said individual(s) is/are acting within his/her/their
employment or official capacity.
[1]
Editor's Note: The original definition of "gross receipts"
which appeared in this section was repealed 11-17-2014 by Ord. No.
2014-05.
[Amended 11-17-2014 by Ord. No. 2014-05]
Pursuant to § 66.0615, Wis. Stats., or any amendments
thereto, a tax is hereby imposed on the privilege and service of furnishing,
at retail, rooms or lodging to transients by hotel keepers, motel
operators and other persons, firms, corporations or entities furnishing
accommodations that are available to the public, irrespective of whether
membership is required for the use of accommodations. Such tax shall
be at a rate of 5% of the gross receipts from such retail furnishing
of rooms or lodging commencing with the date of publication of this
article. The proceeds of such tax collected shall be apportioned as
follows:
A.
Any entities, individuals, corporations, or partnerships that fall
under the purview of this article shall be entitled to take a two-percent
administration fee as reimbursement for the costs of collecting, reporting,
and for accounting the room tax, provided the required reports and
payment of the room tax are timely made.
B.
The City shall retain 8% for the administration of the room tax.
C.
The City shall distribute 90% to the Chamber of Commerce for the
purposes of advertising, development and distribution of promotional
materials, planning and coordinating special events, dissemination
of tourist information, business attraction and retention, economic
development, and personnel/administrative costs associated with these
activities.
This article shall be administered by the City Administrator
for the City of Lancaster. The tax imposed is due and payable with
30 days of the end of each quarter. A return shall be filed with the
City Administrator for the City of Lancaster by those furnishing at
retail such rooms, lodging, or sites within the City on or before
the same day on which such tax is due and payable upon a form approved
by the City. Every person, firm, corporation, or entity required to
file such quarterly return shall also file an annual calendar return.
Such annual return shall be filed within 30 days of the end of the
calendar year. The annual return shall summarize the quarterly returns,
reconcile and audit for errors in the quarterly returns, and shall
contain certain additional information as the City Administrator for
the City of Lancaster requires. The City Administrator for the City
of Lancaster may for good cause extend the time for filing any return
but in no event longer than one month from filing date.
[Amended 11-17-2014 by Ord. No. 2014-05]
Every person, firm, corporation or entity furnishing rooms,
lodging or sites hereunder shall file with the City Administrator
for the City of Lancaster an annual application for a permit for each
place of business. Every application for a permit shall be made upon
a form prescribed by the City Administrator for the City of Lancaster.
At the time of making an application, the applicant shall pay the
City Administrator for the City of Lancaster a fee for each permit
as provided in the City's Fee Schedule. The permit is valid only as
to the applicant and is not assignable or transferable. All new applications
are due within five days of first furnishing rooms, lodging or sites.
The application fee above referenced to shall be paid on an annual
basis for that period of time commencing July 1 to and including June
30.
If any person, firm, corporation or entity liable for any amount
of tax under this article sells out his/her business or stock of goods
or quits the business, his/her successors or assigns shall withhold
a sufficient portion of the purchase price to cover such amount until
the former owner produces a receipt from the City Administrator for
the City of Lancaster that he/she has paid all tax due hereunder or
a certificate stating that no amount is due has been obtained. If
any person, firm, corporation or entity who or which by said purchase
becomes subject to the tax imposed by this article fails to withhold
such amount of tax from the purchase price as required, he/she/it
shall become personally liable for payment of the amount required
to be withheld by him/her/it to the extent of the price of the accommodations
valued in money.
The Lancaster Chamber of Commerce shall annually file with the
City Administrator for the City of Lancaster a list of hotels, motels
and sites and regularly update it for the purpose of maintaining an
accurate list of facilities subject to this article.
A.
The City Administrator of the City of Lancaster or his/her agent(s)
may, by office audit, determine the tax required to be paid to the
City or the refund due to any person, firm, corporation or entity
under this article. This determination may be made upon the basis
of the facts contained in the return being audited or on the basis
of any of the information within the City Administrator for the City
of Lancaster's possession. One or more such office audit determinations
may be made of the amount due for any one or for more than one period.
B.
Upon seven days' written notice, the City Administrator for the City
of Lancaster or his/her agent(s) may, by field audit, determine the
tax required to be paid to the City or the refund due to any person,
firm, corporation or entity under this article. The determination
may be made upon the basis of the facts contained in the return being
audited or upon any other information within the City Administrator
for the City of Lancaster's or his/her agent's possession. The
City Administrator for the City of Lancaster is authorized to examine
and inspect the books, records, memoranda and property of any person,
firm, corporation or entity in order to verify the tax liability of
that person, firm, corporation or entity or of another person, firm,
corporation or entity. Nothing herein shall prevent the City Administrator
for the City of Lancaster from making a determination of tax at any
time.
A.
If any person, firm, corporation or entity fails to file a return
as required by this article, the City Administrator for the City of
Lancaster shall determine the tax according to his/her best judgment
on the basis of what amount of taxes the City determines to be due.
The City Administrator for the City of Lancaster shall compute and
determine the amount required to be paid to the City and in addition
add to said sum interest at the rate of 1% per month on the unpaid
balance. In addition, all tax due hereunder shall become a lien on
the real property from which said tax was derived.
B.
If any person, firm, corporation or entity that is subject to the
tax imposed by this article fails to pay the tax due, such person,
firm, corporation or entity in addition to the tax due shall pay a
penalty on said amount due that is the lesser of 25% of the tax due
for the previous year or $5,000. All taxes and penalties shall bear
interest at the rate of 1% per month on the unpaid balance. Further
and in addition, all tax due hereunder shall become a lien on the
real property from which said tax was derived.
C.
Every person, firm, corporation or entity liable for the tax imposed
by this article shall keep or cause to be kept such records, receipts,
invoices and other pertinent papers in such form as the City Administrator
for the City of Lancaster requires.
A.
All returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the City Administrator for the City of
Lancaster may be divulged only to the following and no others:
B.
No person, firm, corporation or entity having administrative duties
under this article shall make known in any manner the business affairs,
operations or information obtained by an investigation of records
of any person, firm, corporation or entity on whom or on which a tax
is imposed by this article, or the amount or source of income, profits,
losses, expenditures or any particulars thereof set forth or disclosed
in any return, or permit any return or copy thereof to be seen or
examined by any person, firm, corporation or entity, except as provided
herein. Any person in violation of this subsection shall be subject
to a forfeiture of not less than $100 nor more than $500.
[Amended 11-17-2014 by Ord. No. 2014-05]
In addition to the penalties above set forth, any person, firm,
corporation or entity subject to the tax imposed by this article who
or which fails to obtain a permit as required hereunder or who or
which fails or refuses to permit inspection of his/her records by
the City Administrator for the City of Lancaster after such inspection
has been duly requested by the City Administrator for the City of
Lancaster, or who or which fails to file a return as provided by this
article, or who or which violates any other provision of this article,
shall upon conviction thereof, and in addition to any other penalty
imposed herein, forfeit not less than $20 nor more than $500 and the
costs of prosecution. Each day or portion thereof that such violation
continues is hereby deemed to constitute a separate offense. In addition,
all money penalties herein prescribed shall become a lien on the real
property which is required to be covered by permit hereunder.
