[Adopted 4-3-2000 by Ord. No. 2000-2 as Title 3, Ch. 5, of the 2000 Code]
As used in this article, the following terms shall have the meanings indicated:
BED-AND-BREAKFAST ESTABLISHMENT
Any place of lodging that provides eight or fewer rooms for rent to no more than a total of 20 tourists or other transients for more than 10 nights in a twelve-month period, is the owner's personal residence, is occupied by the owner at the time of rental, and in which the only meal served to guests is breakfast.[1]
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 inns, motels, hotels, bed-and-breakfast establishments, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges, 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 furnished by any hospital, sanatarium or nursing home, 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 associates inures to the benefit of any private shareholder or individual.
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II). The definition of "gross receipts" which immediately followed this definition was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
Scope of tax. Pursuant to § 66.0615, Wis. Stats., and effective upon the effective date of this article, a tax is hereby imposed on the privilege and service of furnishing, at retail, of rooms or lodging to transients by hotel keepers, motel operators, bed-and-breakfast 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 not be subject to the selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats.
B. 
Use of tax proceeds. Such tax is and shall be at a rate of 5% of the gross receipts from such retail furnishing of rooms or lodging. The proceeds of such tax collected shall be apportioned as follows: 2% thereof shall be allowed for administration to the party taxed and filing the return required hereunder and 98% to the Village of East Troy.
C. 
Effective date. Effective date of the room tax will be July 1, 1998, for hotels and motels within the taxing jurisdiction and January 1, 2000, for all bed-and-breakfast establishments in the taxing jurisdiction.
A. 
Administration by Village Clerk-Treasurer. This tax shall be administered by the Village Clerk-Treasurer who shall, at Village expense, provide the necessary application and reporting forms at no cost to the taxpayer.
B. 
Collection of tax. The tax imposed for the months of January, February and March, and for each calendar quarter thereafter, is due and payable on the last day of the month next succeeding the calendar quarter for which the room tax was imposed. A return shall be filed with the Clerk-Treasurer by those furnishing, at retail, such rooms and lodging on or before the same date on which such tax is due and payable. Such returns 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. Every person required to file such quarterly return shall, with his/her first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within 90 days of the close of each such calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain certain such additional information as the Village Clerk-Treasurer requires. Such annual returns shall be made on forms as prescribed by the Village Clerk-Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agents but need not be verified by oath. The Village Clerk-Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
C. 
Issuance of permit.
(1) 
Every person furnishing rooms or lodging shall file with the Village Clerk-Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the Village Clerk-Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of his/her place of business, and such other information as the Village Clerk-Treasurer requires. The application shall be signed by the provider of rooms/lodging, if a sole proprietor, or if not a sole proprietor by the person authorized to act on behalf of such applicant. At the time of making an application, the applicant shall pay to the Village Clerk-Treasurer a fee set by the Village Board for each permit.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
After compliance with Subsection C(1) above and § 52-36A by the applicant, the Village Clerk-Treasurer shall grant and issue to each applicant a separate permit for each place of business within the Village. Such permit is not assignable and is valid only for the transaction of business at the place designated therein. It shall, at all times, be conspicuously displayed at the place for which issued.
(3) 
Whenever any person fails to comply with this section, the Village Clerk-Treasurer may, upon 10 days' notification, and after affording such person the opportunity to show cause why his/her permit should not be revoked, revoke or suspend any or all of the permits held by such person. The Village Clerk-Treasurer shall give such person written notice of the suspension or revocation of any of his/her permits. The Village Clerk-Treasurer shall not issue a new permit after the revocation of a permit unless satisfied that the former holder of the permit will comply with the provisions of this section. A fee set by the Village Board shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
Sale or conveyance of business. If any person 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 sufficient portion of the purchase price to cover such amount until the former owner produces a receipt from the Village Clerk-Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this article fails to withhold such amount of tax from the purchase price as required, he/she shall become personally liable for payment of the amount required to be withheld by him/her to the extent of the price of the accommodations value in money.
A. 
The Village Clerk-Treasurer may, by field audit, determine the tax required to be paid the Village or the refund due to any person under this article. This determination may be made upon the basis of the facts contained in the return being audited or upon any other information within the Clerk-Treasurer's possession. The Village Clerk-Treasurer is authorized to examine and inspect the books, records, memoranda and property of any person in order to verify the tax liability of that person or of any other person. Nothing herein shall prevent the Village Clerk-Treasurer from making a determination of tax at any time.
B. 
The Village Clerk-Treasurer may, by office audit, determine the tax required to be paid to the Village or the refund due to any person 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 other information within the Village Clerk-Treasurer'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.[1]
[1]
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. II). Original § 3-5-5, Failure to file return, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
If any person fails to file a return as required by this article, the Village Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 52-31. Such 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 Clerk-Treasurer's possession or may come into the Clerk-Treasurer's possession. On the basis of this estimate, the Village Clerk-Treasurer shall compute and determine the amount required to be paid to the Village, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
All unpaid taxes under this article shall bear interest at the rate of 18% per year, from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Village Clerk-Treasurer. An extension of time within which to file shall not operate to extend the due date of the return for purposes of interest computations.
A. 
Delinquent tax returns shall be subject to a late filing fee set by the Village Board. In addition, should it be determined by the Village Clerk-Treasurer that any of the following are the case due to negligence, then and in such circumstances the entire tax finally determined shall be subject to penalty of 25% of the tax exclusive of interest or other penalties:[1]
(1) 
No return is filed;
(2) 
A return is filed late; or
(3) 
An incorrect return if filed.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
If a person fails to file a return when due or files a false or fraudulent return, with the intent in either case to defeat or evade a tax imposed by this article, a forfeiture of 50% of the entire tax finally determined shall be added to the tax required to be paid, exclusive of interest and other penalties.
A. 
In order to protect the revenue of the Village, the Village Board, upon inquiry or request of it by the Village Clerk-Treasurer, may require any person liable for the tax imposed by this article to place with the Village Clerk-Treasurer, before or after a permit is issued, security in the form of cash or corporate bond, in an amount not to exceed the highest quarterly payment of the previous year's return (if such performance record exists) or, lacking such previous performance record, in such other amount as the Village Board may set, but not to exceed $5,000. If any taxpayer fails or refuses to place such security, the Village Clerk-Treasurer may refuse or revoke such permit. If any taxpayer is delinquent in the payment of any taxes imposed by this article, the Village Clerk-Treasurer may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the Village Clerk-Treasurer by such taxpayer. No interest shall be paid or allowed by the Village to any person for the deposit of such security.
B. 
Every person 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 Village Clerk-Treasurer requires.
A. 
All tax returns, schedules, exhibits, writing, or audit reports relating to such returns on file with the Village Clerk-Treasurer are deemed to be confidential, except the Village Clerk-Treasurer may divulge their contents to the following and no others:
(1) 
The person who filed the return.
(2) 
Officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(3) 
Officers, employees or agents of the Village auditors.
(4) 
Such other public officials of the Village of East Troy when deemed necessary.
(5) 
When directed by court order.
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 of any person on whom 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, except as provided above.
C. 
Any person violating this section shall be subject to a forfeiture of not less than $100 nor more than $500.[1]
[1]
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
Any person who is subject to the tax imposed by this article who fails or refuses to permit the inspection of his/her records by the Village Clerk-Treasurer, after such inspection has been duly required by such Clerk-Treasurer, or who fails to file a return as provided in this article, or who violates any other provisions of this article, where no other penalty is provided, shall be subject to forfeiture as prescribed by § 1-4 of this Code. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).