As used in this article, the following terms shall have the
meaning indicated:
HOTEL or MOTEL
As defined in § 77.52(2)(a)1, Wis. Stats.
[Amended 10-13-2014]
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel, or other furnished accommodations available
to the public.
[Amended 10-13-2014]
Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in §
18-3 or who fails or refuses to permit the inspection of his records by the Treasurer after such inspection has been duly requested by the Treasurer, or who fails to file a return as provided in this article, or who violates any provision of this article, shall be subject to a forfeiture not to exceed $500. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.