[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.
[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.
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]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[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.