[Amended 2-7-2017 by Ord.
No. 2017-02]
The following definitions shall apply in the interpretation
and enforcement of this article:
CUSTOMER
Any person residing for a continuous period of time less
than one month in a hotel, motel or furnished accommodation available
to the public.
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, hotels, tourist rooms, tourist
houses or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges and cabins, and any other building in which
accommodations are available to the public, except:
A.
Accommodations rented for a continuous period of more than one
month; and
B.
Accommodations furnished by hospitals, sanatoriums, 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.
PERSON RESPONSIBLE
The sole owner of a business subject to this article, the
partners if a partnership owns a business subject to this article,
or the corporate president, designated general manager or agent if
a corporation owns a business subject to this article.
[Amended 2-7-2017 by Ord.
No. 2017-02]
Pursuant to § 66.0615, Wis. Stats., a tax is imposed
on the privilege of furnishing at retail rooms or lodging to customers
by hotelkeepers, motel operators, and other persons furnishing accommodations
that are available to the public, irrespective of whether membership
is required for the use of the accommodation. Such tax shall be at
the rate of 10% of the gross receipts from such retail furnishing
of rooms or lodging. Such tax shall be collected from the customer
when the customer's bill is paid and shall be paid by the person
responsible to the Village Clerk-Treasurer on a monthly basis. The
proceeds of such tax shall be remitted to and received by the Clerk-Treasurer
monthly on or before the 20th day of the following month. Such tax
shall be distributed as provided by resolution of the Board.
Every person furnishing rooms or lodging under §
50-7 above shall file an application with the Clerk-Treasurer for a room tax identification number for each place of business. Every application shall be submitted upon a form prescribed by the Clerk-Treasurer which shall set forth the name of the applicant, the name under which the applicant intends to transact business, the location of the place of business, and such other information as the Clerk-Treasurer requires. The application shall be signed by the person responsible as defined in this article. No person, firm or corporation shall provide lodging to any customer in any hotel or motel without having a valid permit and room tax identification number in accordance with the provisions of this article.
The Clerk-Treasurer shall issue to each applicant a separate
number for each place of business within the Village. Such number
is not assignable, is valid only for the person in whose name it is
issued, and may be used only for the collection of the room tax at
the place designated therein.
Every person liable for the tax imposed by this article shall
keep or cause to be kept such records, receipts, invoices and other
pertinent papers in such form as the Clerk-Treasurer requires.
[Amended 2-7-2017 by Ord.
No. 2017-02]
Information obtained under this article shall be confidential,
except that the Clerk-Treasurer may provide information to persons
using the information, such as room tax commissioners, in the discharge
of duties imposed by law or the duties of their office, or when otherwise
directed by order of a court. The Clerk-Treasurer may publish statistics
classified so as not to disclose the identity of particular returns.
Any person who violates any provision of this section shall forfeit
not less than $100 nor more than $500.
This article shall be administered by the Clerk-Treasurer. The
tax imposed for a month is due and payable on the 20th day of the
month following the month in which the tax is collected from the customer.
The tax hereby created and imposed is not subject to the selective
sales tax imposed by § 77.52(2)(a)1, Wis. Stats., and shall
not be imposed on sales to the federal government, to the State of
Wisconsin or any municipality, unit, agency or instrumentality thereof,
or an entity listed in § 77.54(9a), Wis. Stats.