[Amended 1-4-2016 by Ord.
No. 1-2016; 2-6-2020 by Ord. No. 1-2020]
A. Definitions. As used in this chapter, the following terms shall have
the meanings indicated:
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, 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.
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.
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.
(7) A local exposition district under Subchapter II of Wis. Stats., Ch.
229.
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.
(5) Impose a forfeiture of 25% of the room tax due for the previous year under Subsection
B or
F(3) above, or $5,000, whichever is less, for failure to pay the tax under Subsection
B.
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.
(4) Any person violating the provisions of this Subsection
H shall be subject to the penalties provided in §
1-4. Each disclosure shall constitute a separate offense.
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.
The Village Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603(1m) and
219.05, Wis. Stats.
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.