[HISTORY: Adopted by the Village Board of the Village of Mount Horeb. Amendments noted where applicable.]
(1) 
Tax receipts. Pursuant to § 74.19, Wis. Stats., the Village Treasurer shall record each tax receipt, including the date of payment and the total amount of taxes paid. Tax receipts shall be signed and a duplicate kept by the Village Treasurer after noting the payment of taxes on the tax roll.
[Amended at time of adoption of Code (see Ch. 1, General Government, Art. V)[1]]
[1]
Editor's Note: This ordinance also repealed former § 3.01(1), which concerned an aggregate tax statement.
(2) 
Interest and penalty. A penalty of 0.5% per month or fraction of a month, in addition to the interest rate of 1% per month or fraction of a month provided for in § 74.47(1), Wis. Stats., will be imposed on all overdue or delinquent real estate taxes and personal property taxes.
[Added 12-5-2001 by Ord. No. 2001-17]
The calendar year shall be the fiscal year.
(1) 
Departmental estimates. Each department and oversight committee shall provide the Administrator with a budget to carry out the duties of the department during the preceding fiscal year, including estimates for the current fiscal year and the ensuing fiscal year.
[Amended at time of adoption of Code (see Ch. 1, General Government, Art. V)]
(2) 
Finance and Personnel Committee to prepare.
(a) 
Each year, the Finance and Personnel Committee shall prepare and submit to the Board a proposed budget, including the following information:
1. 
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
2. 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
3. 
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
4. 
Such other information as may be required by the Board and by state law.
(b) 
Copies. The Village shall provide a copy of the budget upon request.
(3) 
Hearing. The Board shall hold a public hearing on the budget as required by law. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as an ordinance.
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.
(1) 
Other than claims subject to § 893.80, Wis. Stats., claims may be paid after the Clerk audits and approves each claim as a proper charge against the treasury, and endorses his or her approval of the claim once it is determined that the following conditions have been complied with:
(a) 
That funds are available pursuant to the budget approved by the Village Board.
(b) 
That the item or service covered by the claim has been duly authorized by the department head, board or commission.
(c) 
That the item or service has been actually supplied or rendered in conformity with such authorization.
(d) 
That the claim is just and valid pursuant to law.[1]
[1]
Editor's Note: Original Subsection (2), which concerned monthly filing of claims approved, which immediately followed this subsection, was deleted at time of adoption of Code (see Ch. 1, General Government, Art. V).
(2) 
The Village Board shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Village Board.
[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)]
RETENTION AND DISPOSITION SCHEDULE
A list of Village records which specifies the period of time the records must be kept until destruction and the method of disposition.
(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.
(1) 
Bond eliminated. The Village elects not to give the bond on the Village Treasurer provided for by § 70.67(1), Wis. Stats.
(2) 
Village liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall pay, if the Treasurer fails to do so, all state and county taxes required by law to be paid to the County Treasurer.
(3) 
Clerk to file with county. The Village Clerk shall file a certified copy of this section with the County Treasurer.
[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.
HOTEL and MOTEL
Have the meaning as defined in Wis. Stats. § 77.52(2)(a)1.
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]
MUNICIPALITY
The Village of Mount Horeb, Wisconsin.
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.
TOURISM PROMOTION AND DEVELOPMENT
Has the meaning defined in Wis. Stats. § 66.0615(1)(fm).
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.