[Adopted 3-5-1985 (Ch. 17 of the former Municipal Code)]
[Amended 5-6-1986; 8-5-1986; 1-6-1987; 3-1-1988; 4-26-1994; 11-17-2015; 9-2-2025 by Ord. No. 2025-03]
A. 
As authorized by § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege 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 8% of the gross receipts from such furnishing of rooms or lodgings. On any timely room tax return the taxpayer shall be entitled to a deduction of 10% of the tax due, as an administrative fee, for collecting and administering such room tax.
B. 
There shall be excluded from gross receipts for the purposes of the imposition of this tax any sum upon which the State of Wisconsin imposed a use rather than a sales tax, and any gross receipts from the furnishing of rooms or lodging which are exempt from Wisconsin sales tax, under the sales tax rules and regulations from time to time in effect; provided, however, that any deduction from gross receipts for transactions exempt from the Wisconsin sales tax shall be supported by a schedule, filed with the return, stating the name of the exempt organization and the deduction claimed for receipts from said organization.
The terms "transient," "hotel" and "motel" shall have the meanings set forth in § 77.52(2)(a)1, Wis. Stats., as may be from time to time amended; "person" shall have the meaning set forth in § 801.03(2), Wis. Stats., as may be from time to time amended. "Taxpayer" as used herein and on tax return forms provided in conformity with this article shall mean a person as defined herein responsible for the payment of the tax provided for hereby.
[Amended 5-6-1986; 12-21-2021 by Ord. No. 12-21-2021; 9-2-2025 by Ord. No. 2025-03]
A. 
This article shall be administered by the Village Clerk-Treasurer as directed by the Village Board and in accordance with § 66.0615, Wis. Stats. Taxes imposed for each calendar quarter shall be due and payable on the last day of the month next succeeding the calendar quarter for which imposed. Each payment shall be accompanied by a room tax return on a form provided by the Village Clerk-Treasurer. Such return shall show the gross receipts for the preceding calendar quarter subject to tax hereunder, the amount of taxes imposed for such period and such other information as the Village Clerk-Treasurer may require. Said quarterly room tax return shall be received by the Village Clerk-Treasurer on or before the last day of the month next succeeding the calendar quarter for which tax is imposed, whether or not any tax is paid with the filing of said return.
B. 
(Reserved)
C. 
Upon request by the Village Clerk-Treasurer or his/her designee, this article shall impose upon any custodian or person in possession of any records relevant to the inquiries authority hereby of said Village Clerk-Treasurer or his/her designee a duty of full disclosure for all documents and information necessary to assure full compliance with the terms of this article.
D. 
The Village Clerk-Treasurer shall administer all aspects of this article, including distribution of the room tax and annual reporting to the Wisconsin Department of Revenue, pursuant to § 66.0615, Wis. Stats.
A. 
With return. The room tax due for any quarter shall be paid to the Village with the tax return filed for that quarter.
B. 
Audit. The Village Clerk-Treasurer or his/her designee may, by office audit, determine the tax required to be paid to the Village or the refund due any taxpayer for previous tax overpayments under this article. This determination may be made upon the basis of the facts contained in the return or returns being audited or on the basis of any other information provided to the Village Clerk-Treasurer within his/her possession. One or more such office audit determinations may be made of the amount due for any quarterly period or periods.
C. 
Whenever the Village Board believes that the correct amount of room tax has not been correctly set forth on the face of any return or returns or that the tax return is not otherwise correct or consistent with audit guidelines applicable to all taxpayers covered by this article, the Village Clerk-Treasurer or his/her designee is authorized to inspect and audit the records, books, memoranda and property of any person or of another person. The Village Clerk-Treasurer may make a redetermination of tax following such inspection and audit. If additional tax is due, the same shall be paid within 30 days of notice of tax due to the taxpayer. Nothing herein shall prevent the Village Clerk-Treasurer from making a determination or redetermination of tax at any time.
D. 
Village Clerk-Treasurer shall have authority to gather information and perpetuate testimony by deposition pursuant to § 804.02, Wis. Stats., if he/she deems the same convenient and/or necessary in the performance of an audit provided for by this article.
A. 
Failure to file return. If any person required to file a quarterly return fails to do so, the Village Clerk-Treasurer shall determine the tax due for such quarter. Such determination shall be based on any information available to the Village Clerk-Treasurer. On the basis of this determination, the Village Clerk-Treasurer shall compute and determine the amount of tax to be paid to the Village and may take all reasonable steps to collect the same. Such determination shall be the tax due for the particular quarter involved unless a subsequently filed return shows the Village Clerk-Treasurer's determination was understated.
B. 
Unpaid taxes. All unpaid taxes under this article shall bear interest at the maximum rate permitted by § 66.0615(2)(d), Wis. Stats., as it may from time to time be amended. Any extension of time within which to file a return shall not operate to extend the due date of the tax for purpose of the interest computation hereunder.
[Amended 5-6-1986]
C. 
Any refunds due the taxpayer as a result of overpayments for the tax due hereunder shall only be repaid by being credited against future taxes due and shall be so credited without interest.
D. 
No taxpayer shall deduct or claim credit for any claimed overpayment of the tax due hereunder against any tax, fee or other obligation due the Village except as provided for by this article, and no alleged credit for overpayment for any other tax shall be set off against the obligations of the taxpayer under this article.
A. 
Records. Every taxpayer who may have liability for the tax imposed by this article shall keep or cause to be kept for a period of at least three years from the date annual returns are due hereunder such records, receipts, invoices and other pertinent papers of any nature whatsoever which may be relevant to showing the taxpayer's gross receipts from the furnishing of rooms or lodging, for the period covered by such annual return, and such other information as is relevant to compliance with the obligations imposed by this article.
B. 
Confidentiality. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Village Clerk-Treasurer are deemed to be confidential and not available for public inspection except for persons using the information in the discharge of duties imposed by law or ordinance, or by operation of law or by order of court.
A. 
An advisory committee shall be formed to advise the Village Board on the use of the tax receipts raised pursuant to this article and the promotion of the best interests of the Village as to commerce and industry available thereby. The recommendations of this committee shall be advisory only and the ultimate decisions shall be the sole discretion of the Village Board. Since the recommendations of the committee are advisory only, the committee shall neither be required to consider nor prohibited from considering any particular matters in arriving at its recommendations. It may consider any matter within its sound judgment useful to it in formulating recommendations as to the improvement and/or promotion of commerce and industry within the Village. It need not consider matters which promote the interests of all citizens of the Village equally so long as its recommendations, within its judgment, promote the best interests of the Village as a whole.
B. 
Membership; quorum; meetings. The advisory committee shall have five members, two of whom shall be current members of the Mishicot Village Board and three of whom shall be other than members of the Village Board of Mishicot who shall either reside in the Village or who shall be employed by commerce or industry within the Village. Said citizen members shall be appointed by the Village President with the advice and consent of the Village Board. All members of the committee shall be appointed and serve for a particular calendar year, except that nothing shall prohibit a Village Board member of the committee from serving where his term of office is scheduled to end in a particular year of service. Any vacancies on the committee shall be filled in the same manner as the positions were originally created, and any person appointed to fill a vacancy shall serve for the balance of said calendar year. Nothing shall prohibit multiple terms of consecutive service on the advisory committee.
(1) 
The chairperson of said committee shall at all times be a member of the Village Board.
(2) 
A quorum of the committee shall consist of any three of its members, one of whom is a member of the Village Board.
(3) 
The meetings of the committee shall be open to the public. However, nothing herein shall prohibit or limit discussion of committee matters by members of the committee, constituting less than a quorum, on an informal basis. However, any expenses of the committee for activities conducted while less than a quorum is present shall not be reimbursed by the Village.
C. 
Duties.
(1) 
The committee shall meet from time to time as is necessary and convenient to consider any matter relevant and to investigate, correspond or otherwise engage in activities consistent with its purpose. It shall receive any and all recommendations from citizens of the Village or others interested in its activities. However, the chairperson of the committee may require such input to be in writing.
(2) 
The committee shall, once every calendar year, except for the year of the adoption of this article, file its recommendations with the Village Board in writing. The chairperson, or any person nominated by the chairperson, may supplement said written report with an oral report at any meeting of the Village Board, if so requested.
D. 
Administration of the committee.
(1) 
The Village may provide space for the committee in the Village Hall on an as needed and as available basis.
(2) 
Expenses and compensation.
(a) 
Village Board members serving on the committee shall receive the same compensation for their activities on the committee as they get for other services on the Village Board.
(b) 
Citizen members of the committee shall serve without compensation.
(c) 
Expenses as may be requested from and approved by the Village Board may be paid by the Village. However, such expenses shall only be paid if they were requested and approved before being incurred.
(3) 
Village Clerk-Treasurer. The Village Clerk-Treasurer shall assist in preparation of any writings and provide general administrative services as requested by the chairperson of the committee.
[Amended 5-6-1986; 12-21-2021 by Ord. No. 12-21-2021; 9-2-2025 by Ord. No. 2025-03]
A. 
Penalties.
(1) 
Late filing penalty. Any person filing a delinquent return hereunder shall be subject to a late filing penalty of $50. Said penalty shall be increased by $50 for each time a return was delinquent in the five years prior to the due date of the return.
(2) 
Failure of full disclosure. Any individual, person, or entity subject to this article or in the possession of documents, data, or information relevant to compliance with this article by any taxpayer who withholds information from the Village Clerk-Treasurer or his/her designee when such information is requested in compliance with the terms of this article shall be subject to the penalties set forth in Subsection B(1). Each day such information is withheld shall be deemed a separate violation.
B. 
Violations; schedule of forfeitures. In addition to any interest or penalty otherwise provided for herein, any taxpayer subject to the room tax imposed by this article or person in possession of records under § 38-12A who:
(1) 
Fails to comply with a request to inspect and audit the financial records set forth in § 38-12A shall be subject to a forfeiture not to exceed 5% of the tax covered by the request for inspection and audit.
(2) 
Fails to pay any tax hereunder when due, fails to file a timely return, or files a false or fraudulent return with the intent to defeat or evade part or all of the tax imposed by this article shall be subject to a forfeiture not to exceed 25% of the room tax due for the previous year or $5,000, whichever is less. A return which shows a lesser tax than actually due is rebuttably presumed to be intended to defeat or evade the tax imposed by this article.
(3) 
Violates § 38-12B of this article shall be subject to a forfeiture of not less than $100 nor more than $500 for each such violation.
C. 
Additional penalty. In addition to all other penalties and forfeitures provided for hereby, in the event the Village engages in discovery pursuant to § 804.02, Wis. Stats., or otherwise, to obtain information necessary for an audit of any tax return due hereunder and such data obtained is in addition to data submitted with any tax return and such data shows additional tax to be due the Village, such tax shall, in addition to the terms of this article, be increased by an amount equal to costs, including reasonable attorney's fees, incurred by the Village in obtaining said data or evidence.
D. 
Separate offense. Each day a violation subject to forfeiture under Subsection B continues shall be deemed to constitute a separate offense.