The calendar year shall be the fiscal year.
The amount of the tax to be levied or certified, the amounts
of the various appropriations, and the purposes thereof shall not
be changed after approval of the budget except by a two-thirds vote
of the entire membership of the Village Board. Notice of such transfer
shall be published within 15 days in the official Village newspaper.
[Amended at time of adoption of Code (see Ch. 1, General
Government, Art. V)]
No money shall be drawn from the treasury, except in accordance with the annual appropriation in the adopted budget or when changed as authorized by §
3.04 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation.
[Amended 7-13-2013 by Ord. No. 2013-11]
(1) Purpose. The purpose of this section is to establish and adopt a
Village records retention schedule and authorize destruction of Village
records pursuant to the schedule.
(2) Definitions. As used in this chapter, the following terms shall have
the meanings indicated:
DISPOSITION/DESTRUCTION
Physical destruction of obsolete records by shredding or
burning or, in the case of electronic records, by deleting from a
computer and reformatting or destroying the tape(s)/disk(s).
LEGAL CUSTODIAN
In addition to the definition provided by § 19.33,
Wis. Stats., "legal custodian" shall include the individual responsible
for maintaining public records pursuant to the Village of Mount Horeb
Public Records Policy, or as otherwise responsible by law to keep
and preserve the Village records or file, deposit or keep such records
in his/her office, or is lawfully in possession or entitled to possession
of such public records, and who is required to respond to requests
for access to such records.
RECORD
Any material on which written, drawn, printed, spoken, visual,
or electromagnetic information or electronically generated or stored
data is recorded or preserved, regardless of physical form or characteristics,
that has been created or is being kept by an authority. "Record" includes,
but is not limited to, handwritten, typed, or printed pages, maps,
charts, photographs, films, recordings, tapes, optical discs, and
any other medium on which electronically generated or stored data
is recorded or preserved. "Record" does not include drafts, notes,
preliminary computations, and like materials prepared for the originator's
personal use or prepared by the originator in the name of a person
for whom the originator is working; materials that are purely the
personal property of the custodian and have no relation to his or
her office; materials to which access is limited by copyright, patent,
or bequest; and published materials in the possession of an authority
other than a public library that are available for sale, or that are
available for inspection at a public library.
[Amended at time of adoption of Code (see Ch. 1, General
Government, Art. V)]
(3) Legal custodians and their designates. Unless otherwise designated
in the schedule, the custodian is, as a rule, the 1) department head
or their permitted designee; 2) the Village Clerk or their permitted
designee.
(4) General provisions.
(a) Historical records - notification to State Historical Society of
Wisconsin. As required by § 19.21(4)(a), Wis. Stats., the
State Historical Society of Wisconsin (SHSW) shall be notified prior
to destroying records, with the exception of any record marked "W"
(waived notice) in the retention schedule. The SHSW must be notified
prior to destruction of a record marked "N" (nonwaived). For any record
marked "N/A" (not applicable), the record is designated for permanent
retention with the original custodian.
(b) Reproduced original records. Public records may be kept and preserved
through the use of microfilm, optical imaging, or electronic formatting.
Such records shall meet the standards for photographic reproduction
set forth in §§ 16.61(7) and 16.612, Wis. Stats., and
shall be considered original records for all purposes. The retention
periods identified in this section apply to records in any media.
(c) Electronic messages. As a general rule, an electronic message is
a public record whenever a paper message with the same content is
considered a public record, and will follow the retention schedule
as set by resolution. A nonrecord electronic message can be deleted
immediately after reading.
(d) Destruction after request for inspection. No requested records shall
be destroyed until after the request is granted or 60 days after the
request is denied. If an action is commenced under § 19.37,
Wis. Stats., the requested record may not be destroyed until after
a court order is issued and all appeals have been completed as required
by § 19.35(5), Wis. Stats.
(e) Destruction pending litigation. No record subject to pending litigation
shall be destroyed until the litigation is resolved.
(5) Retention period.
(a) The Village Board, by separate resolution, shall adopt a schedule
which describes the minimum time period for which records shall be
maintained by a legal custodian of the Village. Said resolution may
be amended from time to time, as described below, and the resolution
and any amendments thereto are incorporated herein by reference.
(b) The initial retention schedule resolution that is adopted concurrently
with this section has been reviewed and approved by the State of Wisconsin
Public Records Board. The retention schedule resolution shall not
be modified in a manner that reduces the retention periods described
in the initial retention schedule resolution, or which adds additional
documents to the schedule unless those reductions or retention periods
for additional documents are first reviewed and approved by the Wisconsin
Public Records Board.
(c) Any record not covered in the retention schedule or any regulation
or law shall be retained seven years in accordance with § 19.21(4)(b),
Wis. Stats., unless the record is added by amendment and the shorter
time period approved by the State Public Records Board.
[Added 5-1-2002 by Ord. No. 2002-14]
Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, then, such income and expense information shall be held by
the Assessor on a confidential basis, except, that said information
may be revealed to and used by persons in the discharge of duties
imposed by law; in the discharge of duties imposed by office (including,
but not limited to, use by the Assessor in performance of official
duties of the Assessor's office and use by the Board of Review in
performance of its official duties); or pursuant to order of a court.
Income and expense information provided to the Assessor under § 70.47(7)(af),
Wis. Stats., unless a court determines that it is inaccurate, is,
per § 70.47(7)(af), Wis. Stats., not subject to the right
of inspection and copying under § 19.35(1), Wis. Stats.
[Added 12-7-2016 by Ord.
No. 2016-05]
(1) Definitions. In this section, the following shall apply:
GROSS RECEIPTS
The total amount of the sale, lease, or rental price, as
the case may be, from sales at retail of tangible personal property,
or taxable services, valued in money, whether received in money or
otherwise.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated
third party offers to rent a short-term rental to an occupant and
collects consideration for the rental from the occupant.
[Added 12-6-2017 by Ord.
No. 2017-09]
OCCUPANT
A person who rents a short-term rental through a lodging
marketplace.
[Added 12-6-2017 by Ord.
No. 2017-09]
OWNER
The person who owns the residential dwelling that has been
rented.
[Added 12-6-2017 by Ord.
No. 2017-09]
PAYOR
The person or entity who owes the tax imposed by this section.
RESIDENTIAL DWELLING
Any building, structure, or part of the building or structure,
that is used or intended to be used as a home, residence, or sleeping
place by one person or by two or more persons maintaining common household,
to the exclusion of others.
[Added 12-6-2017 by Ord.
No. 2017-09]
ROOM TAX
The tax imposed by this section.
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee
and for fewer than 29 consecutive days.
[Added 12-6-2017 by Ord.
No. 2017-09]
TOURISM
Has the meaning as defined in § 66.0615(1)(e),Wis.
Stats.
TOURISM ENTITY
A nonprofit organization that spends at least 51% of its
revenues on tourism promotion and tourism development, and provides
destination marketing staff and services for the tourism industry
in a municipality.
TRANSIENT
Has the meaning as defined in Wis. Stats. § 77.52(2)(a)1.
(2) Imposition of room tax. Pursuant to Wis. Stats. § 66.0615
a tax is herby imposed on the privilege and services of furnishings,
at retail, except sales for resale, rooms or lodging to transients
by hotel keepers, motel operators, lodging marketplaces, owners of
short-term rentals, and other persons furnishing accommodations that
are available to the public, irrespective of whether membership is
required for use of the accommodations. The tax shall be at the rate
of 5% of the gross receipts from such retail furnishings of rooms
or lodgings. The tax shall not be subject to the selective sales tax
imposed by Wis. Stats. § 77.55(2)(a)1. The tax may not be
imposed upon sales to the federal government and persons listed under
Wis. Stats. § 77.54(9a).
[Amended 12-6-2017 by Ord. No. 2017-09]
(3) Distribution of room taxes collected. Upon receipt of the room taxes
that are collected, the municipality shall distribute 88% of the room
taxes to the Tourism Commission.
(4) Creation and duties of Tourism Commission.
(a) The Tourism Commission shall consist of at least five and up to six
members, one of which shall be a Village Board member, who shall be
appointed by the Village President with approval of the Village Board.
The Tourism Commission shall have at least one owner and/or operator
representative of the local lodging industry. Each member's term shall
be for a one-year period and each member may serve multiple terms.
The Tourism Entity shall appoint a representative to serve as an ex
officio nonvoting member of the Tourism Commission. This ex officio
member will not be counted towards purposes of determining a quorum.
[Amended 5-3-2023 by Ord. No. 2023-03]
(b) The Tourism Commission annually shall elect a Chairperson from its
members to serve a one-year term. The Tourism Commission shall meet
as needed as determined by the Commission Chair, but no less than
four times a year.
(c) The Tourism Commission will provide an annual report to the Village,
indicating how the revenues were spent.
[Amended 2-2-2022 by Ord. No. 2021-10]
(d) The Tourism Commission shall contract with a Tourism Entity who develops
the marketing plan including budgets for room tax revenues for promotion
and development.
(e) The Tourism Commission shall give broad direction to the Tourism
Entity on the development of the marketing budget.
(f) The Tourism Entity shall have a hotelier owner or operator represented
on their Marketing Committee.
(g) The Tourism Entity shall provide meeting minutes and a room tax marketing
plan to the Tourism Commission for review and approval annually.
(h) The Tourism Commission and entity with whom it contracts shall not
use any of the room tax revenue to construct or develop a lodging
facility.
(5) Tracking and reporting room tax revenue expenditures.
(a) The Tourism Entity shall track the use of room tax revenue expenditures
and state its impact on generating paid overnight stays in the community.
(b) The Tourism Entity shall permit and shall allow inspections of its
records pertaining to the use of the room tax funds upon request of
the Tourism Commission at reasonable times.
(c) The Tourism Entity shall provide a report, as determined by the Tourism
Commission, no less than annually. The report shall be available to
the municipality and general public upon request.
(6) Collection of tax.
(a) The collection of the tax imposed by this article shall be administered
by the Village Treasurer. The tax imposed is due and payable on the
last day of the month next succeeding the calendar quarters for which
imposed. A return shall be filed with the Village Treasurer by those
furnishing at retail such rooms and lodging on or before the same
date on which the tax is due and payable. Such return shall show the
gross receipts of the preceding calendar quarters from such retail
furnishing of rooms or lodging, the amount of taxes imposed for such
period, and such other nonconfidential information the Treasurer deems
reasonably necessary. Annual returns shall be filed on a calendar-year
basis. Annual return shall be filed within 90 days of the close of
each such calendar year. The annual return shall summarize the quarterly
returns, reconcile and adjust for errors in the quarterly returns,
and shall contain such additional nonconfidential information as the
Village Treasurer requires. Such annual returns shall be made on forms
approved by the Village Treasurer. All such returns shall be signed
by the person required to file a return or his/her duly authorized
agent, but need not be verified by oath. The Treasurer may, for good
cause, extend the time for any return, but in no event longer than
one month from the filing date.
(b) The correct amount of tax shall accompany each quarterly tax return
and be made payable to the Village.
(7) Sale or conveyance of business. If any person liable for any amount
of tax under this section sells out his business or stock of goods
or quits the business, his successors or assigns shall withhold sufficient
funds from the purchase price to cover such amount until the former
owner produces a receipt from the Village Treasurer that it has been
paid or a certificate stating that no amount is due. If any person
subject to the tax imposed by this section fails to withhold such
amount of tax from the purchase price as required, they shall become
personally liable for payment of the amount required to be withheld
by them.
[Amended 2-2-2022 by Ord. No. 2021-10]
(8) Determination of tax by audit.
(a) The Village Treasurer may, by office audit, determine the tax required
to be paid to the municipality or the refund due to any person under
this chapter. This determination may be made upon the basis of the
facts contained in the return being audited or on the basis of any
other information within the Village Treasurer's possession. One or
more such office audit determinations may be made out of the amount
due for anyone or for more than one period.
(b) The Village Treasurer may, by field audit, determine the tax required
to be paid to the municipality or the refund due to any person under
this chapter. The determination may be made upon the basis of facts
contained in the return being audited or upon any other information
within the Treasurer's possession. Whenever the Treasurer has probable
cause to believe that the correct amount of room tax has not been
assessed or that the tax return is not correct, the Village Treasurer
is authorized to examine and inspect the financial records pertaining
to the furnishing of accommodations at the establishment in question
in order to verify the tax liability of that person or of another
person.
(9) Failure to file room tax return. If any person fails to file a return by this chapter, the Village Treasurer shall make an estimate of the amount of the gross receipts under §
3.10(6). The estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Village Treasurer's possession or may come into his/her possession. On the basis of this estimate, the Treasurer shall compute and determine the amount required to be paid to the municipality. One or more such determinations may be made for one or more than one period of time.
(10) Forfeiture relating to failing to comply with a request to inspect
and audit the person's financial records and failing to file returns
timely.
(a)
A forfeiture, not to exceed 5% of the room tax, may be imposed
on a person who fails to comply with a request to inspect and audit
the person's financial records.
(b)
Require the person who is subject to pay an amount that is due
to pay said tax plus interest at the rate of 1% per month on the unpaid
balance. No refund or modification of the payment determined may be
granted until the person files a correct room tax return, and permits
the Village to inspect and audit his or her financial records.
(c)
A forfeiture, not to exceed 25% of the room tax due for previous
year or $3,000, whichever is less, of the tax, may be imposed in the
event that the room tax is not paid.
(11) Record keeping requirements. Every person liable for the tax imposed
by this section shall keep records, receipts, invoices and other pertinent
papers to the payment of room taxes in such form as the Village Treasurer
requires.
(12) Confidentiality of tax returns.
(a)
All tax returns, schedules, exhibits, writings, or audit reports
relating to such returns, on file with the Village Treasurer, are
deemed to be confidential, except the Treasurer may divulge their
contents to the following, and no others:
1.
The person who filed the return.
2.
The Village Treasurer or other persons for use in the discharge
of the duties of their office (unless otherwise prohibited by law),
or by order of a court.
(b)
No person having an administrative duty under this section shall
make known in any manner the business affairs, operations, or information
obtained by an investigation of records or any person on whom a tax
is imposed by this article, or the amount of source of income, profits,
losses, expenditures, or any particular thereof, set forth or disclosed
in any return, or to permit any return or copy thereof to be seen
or examined by any person, except as otherwise provided in this ordinance.
(13) Exemptions. For the current tax year, any person or business otherwise
required to file a return and make payment to the municipality under
this article will be allowed an exemption from the requirement to
collect and pay room tax for any signed contract dated prior to the
adoption of this article in which the contract guarantees the lodging
rates. This exemption shall expire on December 31, 2017.