[Adopted 5-6-2003]
The words, terms and phrases used in this article shall have
the meanings ascribed to them in § 66.0615, Wis. Stats.,
except where the context clearly indicates a different meaning.
Pursuant to § 66.0615, Wis. Stats., for the privilege
of furnishing at retail rooms or lodging to transients by hotel keepers,
motel operators and other persons furnishing accommodations that are
available to the public, irrespective of whether membership is required
for use of the accommodations, a tax is imposed upon the retailers
at the rate of 5% of the gross receipts for the lease or rental of
such accommodations, rooms or lodging within the City, effective June
1, 2003.
Any tax so imposed shall not be subject to the selective sales
tax imposed by § 77.52(2)(a)1, Wis. Stats.
No person subject to the tax imposed in § 68-36 of this article shall furnish rooms or lodging to transients at retail without a permit issued by the Clerk.
The applicant for a permit shall file an application with the
Clerk on a form furnished by the Clerk. A fee shall accompany the
application with the fee set by the City of Fox Lake Common Council.
A.
The tax imposed by this article is due and payable to the City Treasurer
on the last day of the month following the end of the quarter. A quarterly
return shall be filed with the City Treasurer 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 quarter from such retail
furnishing of rooms or lodging, the amount of taxes imposed for such
period and such other information required by the City Treasurer to
properly collect such tax. For collecting and reporting the room tax
imposed on the retailer, retailers may deduct 1% of the total room
tax payable each quarterly reporting period as administrative expenses
if the payment of the taxes is not delinquent. Every retailer required
to file such quarterly return shall file an annual calendar year return
within 90 days of the close of each calendar year.
B.
The annual return shall summarize the quarterly returns, reconcile
and adjust for any errors in the quarterly returns and shall contain
additional information if required by the City Treasurer to determine
the accuracy of the annual return. Such annual returns shall be made
on forms furnished by the City Treasurer and shall be signed by the
permittee or his authorized agent.
All unpaid taxes shall bear interest at the rate of 1% per month
or any portion thereof from the due date of the return. Failure to
pay the tax or delinquent payment of such taxes shall be subject to
a late filing penalty set by the Common Council in addition to the
interest imposed in this section.
If a false or fraudulent return is filed with the intent in
either case to defeat or evade the tax imposed by this article, a
penalty of 50% of the tax due shall be paid in addition to the tax,
interest and late filing penalty. Deliberate understatement of quarterly
returns with correction on annual returns shall be a violation of
this article.
As a means of enforcing the collection of any room tax imposed under § 68-36 of this article:
A.
Whenever it 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 City shall inspect and audit the financial records of any person subject to § 68-36 of this article pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct. Any person subject to § 68-36 of this article who fails to comply with a request to inspect and audit the person's financial records under this subsection shall be subject to a forfeiture of 5% of the tax determined under § 68-36 of this article or Subsection B of this section.
B.
The City may determine the tax under § 68-36 of this article according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the City.
C.
The City may require each person who is subject to Subsection B of this section to pay an amount of taxes the City Treasurer determines to be due under Subsection B of this section 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 City Treasurer to inspect and audit his financial records under Subsection A of this section.
The information obtained under § 68-40 of this article shall be kept in confidence by those inspecting and auditing the financial records, unless such information is being used in the discharge of duties imposed by law, the duties of their office or by court order. Statistics classified so as not to disclose the identity of a particular return may be published. Any person convicted of violating this section shall pay a forfeiture of not less than $100 nor more than $500.
A.
Ninety percent of all proceeds collected through the room tax shall
be credited to a nonlapsing fund, and all undisbursed proceeds shall
be carried over to each subsequent year. The Council shall authorize
all disbursements from the fund for the purposes of promoting the
community. Ten percent of all proceeds collected shall be sequestered
for the promotion of tourism and transferred quarterly to the City
Chamber of Commerce. The Chamber of Commerce shall annually account
to the License and Finance Committee of the Common Council as to the
amount, appropriateness and success of its expenditures. The License
and Finance Committee may suspend payments in the event of an incomplete
or unsatisfactory accounting.
B.
No portion of the proceeds of this tax shall be used for the capital
expenditures of utilities, curbs, gutters, or street improvements
or to buy down the cost of industrial land.
