[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; 1-16-2024 by Ord. No. 24-01]
The tax imposed shall be at the rate of 8% 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.
[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.