[Adopted 12-2-1987 as Title 2, Ch. 5, of the 1987 Code]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., The Village Clerk-Treasurer shall, in computing the tax roll,
insert only the aggregate amount of state, county, school and local
taxes in a single column in the roll opposite the parcel of tract
of land against which the tax is levied, or, in the case of personal
property, in a single column opposite the name of the person against
whom the tax is levied.
[Amended 1-4-2016 by Ord.
No. 1-2016; 2-6-2020 by Ord. No. 1-2020]
A.
HOTEL or MOTEL
TRANSIENT
Definitions. As used in this chapter, the following terms shall have
the meanings indicated:
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist homes, tourist houses
or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges and 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; and
to include entities that advertise on the lodging marketplace. Exceptions
are accommodations, including mobile homes as defined in Wis. Stats.,
§ 66.0435(1)(d), rented on a regular basis for continuous
periods of more than one month and accommodations furnished by any
hospitals, sanitariums, or nursing homes, 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 associations inures to the benefit of any private shareholder
or individual.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
B.
Tax imposed. Pursuant to Wis. Stats., § 66.0615, a tax is hereby imposed on the privilege and service 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 the use of the accommodations. Such tax shall be at the rate of 5.0% of the gross receipts from such retail furnishing of rooms or lodging and shall be payable to the Village Treasurer quarterly. The tax imposed by this Subsection B shall not be imposed on sales to the federal government or on sales to the following:
(1)
This state or any agency thereof and the University of Wisconsin
Hospitals and Clinics Authority.
(2)
Any county, city, village, town or school district in this state.
(3)
A county-city hospital established under Wis. Stats., § 66.0927.
(4)
A sewerage commission organized under Wis. Stats., Ch. 200.
(5)
Any other unit of government in this state or any agency or instrumentality
of one or more units of government in this state.
(6)
Any corporation, community chest fund, foundation or association
organized and operated exclusively for religious, charitable, scientific
or educational purposes, or for the prevention of cruelty to children
or animals, except hospital service insurance corporations under Wis.
Stats., § 613.80(2), no part of the net income of which
inures to the benefit of any private stockholder, shareholder, member
or corporation.
C.
Collection of tax. This section shall be administered by the Village Treasurer, Clerk or other authorized person as designated by the Village Board. The tax imposed for each calendar quarter shall be due and payable on the last day of the month succeeding such quarter for which the tax is 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 such 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 as the Village Treasurer deems necessary. The Village Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from filing date notwithstanding such extension, interest shall accrue on the outstanding amount pursuant to Subsection F(4).
D.
Distribution of tax. Commencing with the calendar year 2020, 70%
of all room tax receipts, less all collection expenses, shall be allocated
quarterly to the Trempealeau Chamber of Commerce for tourism promotion
and tourism development, and 30% of all room tax receipts shall be
retained by the Village of Trempealeau for special projects directed
at enhancing tourism in the Village. The Trempealeau Chamber of Commerce
will submit to the Village Board an annual report of activities and
expenditures of the room tax distribution.
E.
Liability of sale 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 sums 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. The amount withheld shall be equal to the amount of tax paid pursuant to Subsection B for the prior year. If a person subject to the tax imposed by this section fails to withhold and pay such amount of tax from the purchase price as required herein, the purchaser shall become personally liable for payment of the amount required to be withheld by him to the extent of the price of the accommodations valued in money. If the prior owner fails to produce a receipt or a certificate, the purchaser shall pay the amount withheld to the Village no later than 30 days after the purchaser takes legal possession of the property.
F.
Enforcement; audits; forfeitures; interest. As a means of enforcing
the collection of the room tax imposed hereunder, the Village of Trempealeau
may do any or all the following:
(1)
Whenever the Village of Trempealeau has probable cause to believe
that the correct amount of room tax has not been assessed or that
the tax return is not correct, inspect and audit the financial records
of any person subject to 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 pursuant to Wis. Stats., § 66.0615(2)(a).
(2)
Impose a forfeiture of 5% of the tax on any person subject to the tax who fails to comply with a request to inspect and audit the person's financial records under Subsection F(1) above.
(3)
Determine the tax under Subsection B, 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 Village.
(4)
Require each person who is subject to Subsection F(3) above to pay an amount of taxes the Village determines to be due under Subsection C above, plus interest at I% per month on the unpaid balance from the date on which the taxes were due until the date on which the taxes are paid. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the Village of Trempealeau to inspect and audit his or her financial records under Subsection F(1) above.
G.
Records. Every person liable for the tax imposed by this section
shall keep or cause to be kept such records, receipts, invoices and
other pertinent papers for no less than seven years from the date
on which the return to which records, receipts, invoices, and other
pertinent papers relate was required to be filed.
H.
Returns confidential.
(1)
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 Village Treasurer may divulge their contents
to the following, and no others:
(a)
The person who filed the return;
(b)
Officers, agents, or employees of the Federal Internal Revenue
Service or the State Department of Revenue;
(c)
Officers, employees, or agents of the Treasurer, and professional
persons employed for the purpose of auditing the Village's financial
records or enforcing this article and its penalty provisions; and
(d)
Persons using the information in the discharge of duties imposed
by law or of the duties of their office or by order of a court.
(2)
No person having 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 section, or the amount or 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 provided herein.
(3)
The Village Treasurer may disclose information consisting of statistics
classified so as not to disclose the identity of particular returns.
A.
Bond eliminated. The Village of Trempealeau elects not to give the
bond on the Village Clerk-Treasurer as provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Clerk-Treasurer. Pursuant to § 74.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Clerk-Treasurer
shall fail to do so, all state and county taxes required by law to
be paid by such Clerk-Treasurer to the County Treasurer.
A.
Departmental estimates. When requested by the Village Clerk-Treasurer,
each officer, department and committee shall annually file with the
Village Clerk-Treasurer an itemized statement of disbursements made
to carry out the powers and duties of such officer, department or
committee during the preceding fiscal year, and a detailed statement
of the receipts and disbursements on account of any special fund under
the supervision of such officer, department or committee during such
year, and of the conditions and management of such fund; also detailed
estimates of the same matters for the current fiscal year and for
the ensuing fiscal year. Such statements shall be presented in the
form prescribed by the Village Clerk-Treasurer and shall be designated
as "Departmental Estimates," and shall be as nearly uniform as possible
for the main division of all departments.
B.
Consideration of estimates. The Village President shall consider
such departmental estimates in consultation with the department head,
and recommend to the Village Board's General Government Committee
a budget amount for such department or activity. The General Government
Committee shall consider the budget recommendations submitted by the
Village President in developing a proposed budget for submission to
the Village Board.
C.
Form of proposed budget. The proposed budget shall include the following
information:[1]
(1)
The actual expenditures of each department and activity for the expired
portion of the current year, and last preceding fiscal year, and the
estimated expense of conducting each department and activity of the
Village for the remainder of the current year and ensuing fiscal year,
with reasons for any proposed increase or decrease as compared with
actual and estimated expenditures 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 estimate 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)
All existing indebtedness of the Village, including the amount of
interest payable and principal to be redeemed on any outstanding general
obligation bonds of the Village and any estimated deficiency in the
sinking fund of any such bonds during the ensuing fiscal year.
(5)
Such other information as may be required by the Board and by state
law.
D.
Copies of budget. The Village Clerk-Treasurer shall provide a reasonable
number of copies of the budget summary thus prepared for distribution
to citizens. The entire fiscal budget shall be available for public
inspection in the Office of the Village Clerk-Treasurer during regular
office hours.
E.
Report and hearing.
(1)
The General Government Committee shall make a report to the Village
Board no later than 15 days prior to the Board's December meeting.
The report shall include the estimated cost of improvements as well
as the estimated cost of operating the various departments and all
other costs, including interest charges, for which money will have
to be raised by taxation during the following year. The General Government
Committee shall submit to the Board at the time the annual budget
is submitted the draft of an appropriation ordinance providing for
the expenditures proposed for the ensuing fiscal year. Upon the submission
of the proposed appropriation ordinance to the Board, it shall be
deemed to have been regularly introduced therein.
(2)
A summary of such budget and notice of the time and place where such
budget in detail is available for public inspection and notice of
the time and place for holding the public hearing thereon, shall be
published in a newspaper of general circulation in the Village or
legally posted at least 15 days prior to the time of such public hearing.
(3)
Not less than 15 days after the publication of the proposed budget
and the notice of hearing thereon, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer
of the Village shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time. Following
the public hearing, the proposed appropriation ordinance may be changed
or amended and shall take the same course in the Village Board as
other ordinances.
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 upon the recommendation
of the Village President and upon a 2/3 vote of the entire membership
of the Village Board. Notice of such transfer shall be given by publication
within 10 days thereafter in the official Village newspaper.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 57-5 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, but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
The calendar year shall be the fiscal year.
The Village Board shall designate the public depository or depositories
within this state within which Village funds shall be deposited, and
when the money is deposited in such depository in the name of the
Village, Village officials and bondsman shall not be liable for such
losses as are defined by state law. The interest arising therefrom
shall be paid into the Village treasury.
A.
Claims to be certified. Prior to submission of any account, demand,
or claim to the Village Board for approval of payment, the Village
Clerk-Treasurer shall certify, or cause to be endorsed thereon or
on attached papers, that the following conditions have been complied
with:
(1)
That funds are available therefor pursuant to the budget.
(2)
That the item or service was duly authorized by the proper official
or agency and has been received or rendered in accordance with the
purchasing agreement.
(3)
That the claim is accurate in amount and a proper charge against
the treasury.
(4)
That all checks shall have two original signatures. The original
signatures shall be a combination of the Village Clerk-Treasurer,
Village President, and/or Village Finance Director.
[Amended 12-4-2000]
B.
General government committee to audit accounts.
(1)
No account or demand against the Village, except as provided in Subsection C of this section, shall be paid until it has been passed upon by the General Government Committee and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection A.
(2)
After auditing, the General Government Committee shall cause to be endorsed by the Village Clerk-Treasurer, on each account, the Committee's approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. If the Village Board shall approve the same, it shall direct the Village Clerk-Treasurer to issue a Village order for the amount of the claim approved. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Village Clerk-Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom, and for what purpose, every such account was allowed and the amount.
C.
Payment of regular wages or salaries. Regular wages or salaries of
Village officers and employees shall be paid by payroll, verified
by the proper Village official, department head, board, or commission,
and filed with the Village Clerk-Treasurer in time for payment on
the regular payday.
D.
Method of incurring claims. All actions of the Village Board appropriating
money or creating a charge against the Village, other than claims
for purchases or work previously authorized by the Board, shall only
be acted upon at the next regular meeting after introduction, provided
that this rule may be suspended by affirmative vote of 3/4 of all
members of the Board. A roll call vote shall be taken and recorded
on all appropriations.
The Village Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603(1m) and
219.05, Wis. Stats.
A.
The Village Clerk-Treasurer and his designees shall not receive any
money into the treasury from any source except on account of taxes
levied and collected during the fiscal year for which they may then
be serving, without giving a receipt therefor in the manner specified
by the Village Board.
B.
Upon the payment of any money (except for taxes as herein provided),
the Village Clerk-Treasurer shall make out a receipt in duplicate
for the money so received. The Village Clerk-Treasurer shall charge
the amount thereof to the treasury and credit the proper account.
The payment of the money to any receiving agent of the Village or
to the Village or to the Village Clerk-Treasurer shall be safeguarded
in such manner as the Village Board shall direct.
The Village Clerk-Treasurer and his designees are authorized
to prepare a Statement of Real Property Status form to be used to
provide information often requested for transfers of real property,
such as the amount of outstanding special assessments, deferred assessments,
changes, in assessments, amount of taxes, outstanding water, electric,
and sewer bills, current water, electric and sewer bills, contemplated
improvements, floodplain status, violations of the building and health
codes and similar information. Any such information sought shall be
provided to the person requesting it on said form. The Village shall
collect a fee as set by the Village Board for furnishing such information
on said form. Such requests shall be filed 24 hours in advance.
A.
Adoption of city bidding procedures. All contracts for public construction
shall be let by the Village Board in accordance with § 62.15,
Wis. Stats. The Village Board, or a person or body designated by the
Village Board, shall exercise the powers and duties of the Board of
Public Works under § 62.15, Wis. Stats. Section 62.15 applies
to a village in the same manner as to a city.[1]
B.
Construction by the Village. Any class of public construction may
be done directly by the Village without submitting the same for bids,
provided that the same is authorized by a vote of 3/4 of all members
of the Village Board.
A.
FORMAL BID
INFORMAL QUOTATION
VERBAL QUOTATION FORM
Definitions. As used in this chapter, the following terms shall have
the meanings indicated:
The formal bid procedure is used for purchasing goods and
services in an amount over $10,000, and in some instances, in amounts
less than this amount. The formal bid procedure requires a legal public
notice and contains detailed, written specifications regarding the
goods and services to be purchased and a number of specific conditions
associated with the purchase.
An informal quotation is a written request for quotation
sent to vendors. The informal quotation is used for the purchase of
goods and services in an amount less than $10,000.
The Village solicits verbal quotations on items the Village
purchases which are less than $10,000. The results of the verbal quotations
are recorded on a memorandum of verbal quotation form.
B.
Bid solicitation.
(1)
Informal competitive bids or quotations for articles, goods, wares, material services or merchandise shall be obtained whenever deemed beneficial to the Village and may be made by either telephone, email, verbal, informal written quotation or formal bid. Purchases over $25,000 pursuant to Subsection A above shall be made by formal bid unless exempted from it by action of the General Government Committee.[1],[2]
(2)
Requests for informal competitive bids or quotations shall be solicited
from qualified bidders. Vendors shall be given reasonable time to
respond to the request and shall be given clear, concise specifications
and bidding instructions to facilitate competitive bidding.[3]
(3)
When a formal bid is required or deemed to be in the best interests
of the Village, the bidding procedure shall follow the legal requirements
associated with a Class 1 notice under state statute and the procedures
normally associated with the formal bid proposal.
(4)
The formal bid proposal will contain at least the following information:
(b)
A detailed description of the goods and services required, including
enough information about the items or services required so that more
than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
Instructions to bidders shall include such information as delivery
dates, transportation charges, proposal prices, conditions for guaranteeing
the proposal, payment terms, right of rejection of proposals, right
to reject merchandise, insurance requirements, alternative proposal
consideration, tax information, and other appropriate information
regarding the awarding and execution of the contract and contract
considerations.
(e)
The bid proposal shall also include a section on special provisions
including guarantees and service considerations, trade-in considerations,
and other information relating to special conditions.
A.
Payment installments. All real estate taxes levied pursuant to this
Code and the Wisconsin Statutes may be paid in two installments; the
first shall be paid on or before January 31 and the second installment
on or before July 31 next succeeding, in accordance with the provisions
of § 74.11, Wis. Stats. If the first installment of the
real estate taxes is not paid on or before five working days after
January 31, the whole amount of those real estate taxes shall become
due and shall be collected, together with unpaid personal property
taxes, on or before the first day of February, by the Village Clerk-Treasurer.[1]
B.
Personal property taxes.
(1)
Pursuant to § 74.47(2)(a), Wis. Stats., a penalty of 0.5%
per month or fraction of a month beginning from the preceding January
1, in addition to the interest imposed by § 74.47(1), Wis.
Stats., shall be paid on any overdue or delinquent personal property
taxes. All taxes on personal property shall be paid on or before five
working days after January 31 pursuant to § 74.11(4), Wis. Stats.[2]
(2)
Immediately upon the sale or transfer of a business, the Village
Clerk-Treasurer shall require advanced payment of all personal taxes
based on the previous year's mill rate multiplied by the premises',
property's or business' current year's valuation.
