[Adopted by Ord. No. 98-24 (§ 3.17 of the former City Code)]
[Amended 9-18-2018 by Ord. No. 18-9]
Pursuant to § 66.0615, Wis. Stats., a room tax is
hereby imposed on the privilege of furnishing, at retail, rooms or
lodging to transients by hotel keepers, motel operators, bed-and-breakfast
operators, lodging marketplace, owners of short-term rentals or tourist
rooming houses and other persons furnishing accommodations that are
available to the public, irrespective of whether membership is required
for use of the accommodations. In this article, "hotel," "motel" and
"transient" have the meaning set forth in § 77.52(2)(a)(1),
Wis. Stats. Any tax so imposed shall not be subject to the selective
sales tax as provided in Ch. 77, Wis. Stats.
The tax shall be effective October 1, 1998.
[Amended 9-16-2014 by Ord. No. 14-23]
The tax imposed shall be at the rate of 5% of the gross proceeds
billed or received for furnishing accommodations to the public.
Each person furnishing accommodations to the public as set forth
hereinabove shall collect the tax concurrent with the billing and
collecting of any corresponding sales tax and shall individually itemize
the tax on any invoice, billing or statement provided to the accommodated
public. This tax shall not be imposed on sales to the federal government
and persons or organizations exempted from sales and use tax under
§ 77.54(9a), Wis. Stats., as amended from time to time.
[Amended 9-16-2014 by Ord. No. 14-23; 7-5-2022 by Ord. No. 22-63]
Each person furnishing accommodations to the public shall file
a room tax return, on the form to be provided by the City Treasurer,
with the office of the City Treasurer on the 20th day of the month
following the end of each calendar month, accompanied by payment of
the tax due, if any, for that month, less an amount equal to 5% of
the tax collected to compensate the person filing the return for administrative
expenses incurred. The five-percent deduction shall only apply if
the payment of said room tax is not delinquent.
A.
The City Treasurer or his designee shall have the right, upon reasonable
notice, to inspect and audit the financial records of each person
furnishing accommodations to the public for the purposes of determining
whether a return has been properly filed or whether the amount of
the tax has been properly determined. The Treasurer, according to
his best judgment, may estimate and determine the tax payable for
any calendar month if any person required to file a return fails,
neglects or refuses to do so or fails or refuses to give access to
inspect or audit his financial records in accordance with this subsection.
[Amended 10-4-2016 by Ord. No. 16-18; 7-5-2022 by Ord. No. 22-63]
B.
Interest in the amount of 12% per annum shall accrue on any tax not
paid when due.
C.
In the event any person fails or refuses to give access to inspect
financial records pursuant to this section, that person shall be subject
to a forfeiture not to exceed 5% of the tax due. Each failure or refusal
shall constitute a separate violation of this provision.
D.
In the event a person fails to pay any tax when due, that person
shall be subject to a forfeiture not to exceed the lesser of $5,000
or 25% of the tax due for the previous year.
E.
The information obtained under this section shall be kept in confidence
by those inspecting and auditing the financial records, unless said
information is used in the discharge of duties imposed by law or of
the duties of their office or by order of the court. Persons found
guilty of violating this subsection may be fined not less than $100
nor more than $500.[1]
[Amended 7-5-2022 by Ord. No. 22-63]
Each person filing a return may, within one year from the due
date of that return, file an amended return for the purpose of correcting
information contained on the return as originally filed. If additional
tax is due, such amount, including any applicable interest, shall
be paid with the amended return. In the event of a tax overpayment,
the Treasurer shall refund the amount of overpayment within 30 days
of receipt of the amended return.
A.
The revenues generated by the room tax shall be apportioned as follows:
30% to the general fund and 70% to a reserve account to promote tourism.
B.
The City shall be assisted in its effort to promote tourism by the
Chamber of Commerce and a Committee on Tourism which the Chamber shall
establish. The Committee on Tourism shall be an ongoing and broad-based
advisory committee, the goal of which shall be to set objectives and
implement strategies to promote tourism within the City.
C.
Any continuing expenditures approved within the annual City budget
which are intended to be funded by the 70% of room tax revenues that
are dedicated to promoting tourism shall be clearly noted.
D.
The Finance Committee and Common Council will seek input from the
Tourism Committee on decisions relating to the expenditure of the
70% of room tax revenues dedicated to promoting tourism. While all
expenditure authority shall be retained by the Common Council, priority
consideration shall be given to those expenditures that the Tourism
Committee recommends.
