[HISTORY: Adopted by the Village Board of Trustees of the
Village of Slinger as Ch. 4 of the former Municipal Code. Amendments
noted where applicable.]
B.
Village
collection of state and county taxes. The Village is required under
§ 61.26(1), Wis. Stats., to hold appropriate insurance or
bond coverage for the Village Treasurer position. Further, § 70.67,
Wis. Stats., requires an additional bond specifically for the Treasurer's
duty of collecting taxes for the state and county. This second bond
requirement may be fulfilled through the adoption of an ordinance
obligating the Village to pay all taxes of any kind required by law
to be paid by the Treasurer to the County Treasurer. The Village of
Slinger elects not to provide an additional bond. Pursuant to § 70.67(2),
Wis. Stats., the Village of Slinger shall be obligated to pay, in
case the Treasurer thereof shall fail to do so, all state and county
taxes required by law to be paid by such Treasurer to the County Treasurer.
The Village Clerk shall file a certified copy of this ordinance with
the County Treasurer.
[Added 12-4-2017 by Ord.
No. 12-01-2017]
Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, such income and expense information that is provided to the
Assessor shall be held by the Assessor on a confidential basis, except
that the information may be revealed to and used by persons: in the
discharge of duties imposed by law; in the discharge of duties imposed
by office (including, but not limited to, use by the Assessor in performance
of official duties of the Assessor's office and use by the Board of
Review in performance of its official duties); or pursuant to order
of a court. Income and expense information provided to the Assessor
under § 70.47(7)(af), Wis. Stats., unless a court determines
that it is inaccurate, is, per § 70.47(7)(af), Wis. Stats.,
not subject to the right of inspection and copying under § 19.35(1),
Wis. Stats.
The calendar year shall be the fiscal year.
A.
Departmental budget drafts. Each year, department heads and any other
personnel responsible for the fiscal operation of a department, committee
or subsection shall file with the Treasurer an itemized statement
of revenues and disbursements deemed necessary to carry out the powers
and duties of the department, committee or subsection during the ensuing
fiscal year, and a detailed statement of the anticipated receipts
and disbursements on account of any special fund under the supervision
of such department head or other responsible personnel. Such statements
shall be designated as "Draft Budgets" and shall be as nearly uniform
as possible for the main division of all departments.
B.
Treasurer to prepare for Village Board review.
(1)
Each year, the Village Treasurer shall prepare for the Village Board's
review a proposed budget presenting a financial plan for the Village
for the ensuing calendar year. The budget shall include the following
information:
(a)
The expense of operation of each department and activity of
the Village for the ensuing fiscal year and corresponding items for
the current year and last preceding year, with reasons for any increase
and/or decrease recommended as compared with appropriations for the
current year.
(b)
An itemization of all anticipated income of the Village from
sources other than general property taxes and bonds issued, with a
comparative statement of the amounts received by the Village from
each of the same or similar sources for the last preceding and current
fiscal year.
(c)
An itemization of the amount of money to be raised from general
property taxes which, with income from other sources, will be necessary
to meet the proposed expenditures.
(d)
Such other information as may be required by the Board and by
state law.
C.
Public hearing. The Board shall hold a public hearing on the budget
as required by law. Following the public hearing, the proposed budget
may be changed or amended as deemed appropriate by the Board.
The amount of the tax to be levied or certified, the amounts
of the various appropriations, and the purposes thereof shall not
be changed after approval of the budget except by a 2/3 vote of the
entire membership of the Village Board. Notice of such transfer shall
be given by postings in three public locations.
No money shall be drawn from the Treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 51-5 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund, unless otherwise designated.
In conjunction with the annual presentation of departmental
budget drafts, department heads with authorization and responsibility
for capital assets shall prepare a five-year capital improvement program
with budgetary information for the first year of the program at a
minimum. Capital budgets will include a current asset inventory, a
list of ongoing and proposed projects in order of priority and an
operating budget impact for each project. The operating budget impact
statement will provide an estimate of future operating costs that
will result from the capital project under consideration.
[Amended 11-20-2017 by Ord. No. 11-01-17]
A.
General fund undesignated fund balance. The Village shall make every
effort to maintain an undesignated fund balance in the general fund
that will be the equivalent of no less than six to nine months of
regular general fund operating expenditures. Until such time that
the undesignated balance in the general fund has reached that level,
nonroutine expenditures will be kept to a minimum to allow the accumulation
of sufficient fund balance. Maintaining this level of undesignated
fund balance will provide the Village with sufficient working capital,
help mitigate current and future risks, and ensure stable tax rates.
Should the general fund undesignated fund balance exceed the equivalent
of nine months regular general fund operating expenditures for two
consecutive audit periods, the Village Board may authorize the transfer
of fund balance to the capital project fund to support ongoing capital
improvements to Village infrastructure.
B.
Special revenue funds. The Village Treasurer shall create and maintain
special revenue funds as directed by the Village Board, state statute,
or debt service requirements. Reserve levels in these funds will be
determined by the criteria and restrictions established at the time
of fund creation.
C.
Debt service fund. This fund monitors and facilitates the Village's
debt payments, in accordance with the terms and restrictions of any
existing general obligation notes and bonds.
D.
Capital project funds. Capital project funds shall be established
to provide for such activities as capital improvements, equipment
and vehicle purchases, Tax Incremental Financing District and Redevelopment
Authority projects. Reserves for these funds will be maintained in
accordance with the Capital Improvement Plan (CIP) budgets established
annually for each fund.
E.
Enterprise funds. Each of the Village's utilities, electric, water,
sewer and stormwater, have enterprise funds established to account
for the utility's operations and capital improvements. The goal for
each enterprise fund reserves shall be to maintain a level of working
capital in the equivalent of three months' operating expenditures.
Working capital is defined as a fund's current assets less its current
liabilities.
F.
Internal service funds. Central equipment and central services funds
shall be established to account for the operations and capital purchases
for Village-owned vehicles, equipment, buildings and land. These funds
shall be supported through rent and administrative charges assessed
to the Village's departments and utility operations. Reserve funds
shall be accrued for the purpose of capital purchases and repayment
of debt for capital projects associated with municipal buildings.
A.
No account or demand against the Village, except as provided in Subsection C, shall be paid until it has been audited by the Village Board and an order drawn on the Village Treasurer.
B.
Claims to be verified. All accounts, demands, or claims against the
Village shall be verified by the proper official.
C.
Payment of regular wages, salaries, contracts, and routine bills.
Regular wages, salaries, contracts, and routine bills of the Village
shall be paid by the Treasurer, after being verified by the proper
Village Official.
The Village Clerk and Treasurer shall be responsible for establishing,
maintaining and documenting the fiscal procedures to be used in the
Village's accounting, cash management and internal control activities.
These procedures will be made available to all employees as needed
and reviewed annually to ensure their relevance and accuracy.[1]
Requirements established by §§ 61.54 and 61.55,
Wis. Stats., shall be applicable to Village contracts.
No Village funds may be expended for nonbudgeted and nonroutine
purchases without approval of the Village Board. This limitation does
not apply to emergency expenditures.
Any vehicle stored or impounded by the Village of Slinger or
the Slinger Police Department will be charged a storage fee. This
fee will be set by the Village Board and will be reviewed by the Village
Board from time to time.
The Village Clerk shall have charge and custody of all property
of the Village that is determined by the Village Board to be surplus
property. The Clerk, upon order of the Village Board, may sell such
property at public sale or dispose of the same in any manner approved
by the Board.
Collection of amounts owed to the Village general funds and
utilities that are owing and are in arrears shall fall under the jurisdiction
of the Village Treasurer.
A.
The provisions of the Wisconsin Statutes and also all acts amendatory
thereof and supplementary thereto are adopted as a portion of this
chapter so far as applicable, except as otherwise provided by this
chapter.
A.
Professional fees charged back. The Village Treasurer shall charge
property owners fees for services, pursuant to § 66.0627,
Wis. Stats., in the following circumstances:
(1)
Whenever a property owner contacts the Village Attorney or other
professional staff whether such staff is employed by the Village or
independently contracted, if said contact and subsequent service results
in a charge to the Village of Slinger for that professional's time
and services and said service is not a service supplied to the Village
of Slinger as a whole, the Village Treasurer shall charge property
owners the total charge incurred by the Village of Slinger.
(2)
Whenever the Village Board, Village Administrator, Village Clerk
or other Village official contacts the Village Attorney or other professional
staff, whether such staff is employed by the Village or independently
contracted, regarding an application received from a property owner,
if said contact and subsequent service results in a charge to the
Village of Slinger for that professional's time and services and said
service is not a service supplied to the Village of Slinger as a whole,
the Village Treasurer shall charge the property owners the total charge
incurred by the Village of Slinger.
(3)
Whenever the Village incurs professional fees in considering certified
survey maps, subdivision plats, rezoning petitions, conditional use
permit petitions, site development applications and other petitions
related to the development of land in the Village, the Village Treasurer
shall charge property owners the total charge to the Village of Slinger.
For purposes of this subsection, professional fees shall include any
charges incurred by the Village in relation to such application from
the Village Engineer, Village Attorney, or any other of the Village's
professional staff, whether such professional staff is employed by
the Village or independently contracted.
(4)
Professional fees related to work performed by the Village Engineer
or any other staff employed by the Village may include the costs for
hours worked specific to an application received from a property owner.
These costs will be documented with the relevant dates and times to
be provided to the property owner.
(5)
Before charging a property owner with professional fees in accordance
with this section, the Village Administrator or Village Treasurer
shall ensure that the work performed does not benefit the Village
of Slinger as a whole. Only those charges that are shown to be of
private benefit to the property owner shall be charged.
B.
Property owner allowed time to pay or appeal. The Village Treasurer shall give each property owner billed for current services as provided for herein notice that they shall have a specified period of time not less than 20 days to pay. Said notice shall also state that within 15 days of the date of the notice, the property owner may request a hearing before the Village Board regarding the charge against the property. Said notice shall also include a statement of the professional services fees to be charged. Thereafter, if the property owner requests a hearing within the proper time period, the matter shall proceed as described in Subsection C, Appeal to Village Board, below. If a hearing is not requested within the required time period and the charge remains unpaid, the Village Treasurer shall automatically charge that delinquent bill against the property tax roll as provided by law. In the event the statement rendered to the property owner becomes delinquent too late in the year to be extended on that year's tax roll, then the delinquent charge shall be extended to the following year's tax roll.
C.
Appeal to Village Board. Upon receipt of a timely request for hearing,
the Village Board shall hold a hearing regarding the property charges
at its next scheduled meeting or as soon as feasible. Such hearing
shall be preceded by posted public notice and reasonable notice, via
first class mail, to the property owner. In the event a hearing is
requested, no charges shall be placed on the tax roll unless and until
such hearing has been held and a decision has been rendered by the
Village Board, and the Village Board approves the charges against
the tax roll in whole or in part. If the charges are approved only
in part, only that part of the charges may be charged against the
tax roll.
D.
Permits for government organization. Whenever it is requested that
the Village of Slinger grant approvals to any other municipality,
agency or other governmental body and that permit process warrants
the assistance of contracted professional staff of the Village, those
fees shall be charged back to the municipality, agency or other governmental
body seeking the permit.
A.
Professional fees charged back. The Village Treasurer shall charge
developers fees for services, in the following circumstances:
(1)
Whenever a developer contacts the Village Attorney or other professional
staff, whether such staff is employed by the Village or independently
contracted, if said contact and subsequent service results in a charge
to the Village of Slinger for that professional's time and services
and said service is not a service supplied to the Village of Slinger
as a whole, the Village Treasurer shall charge the developer the total
charge incurred by the Village of Slinger.
(2)
Whenever the Village Board, Village Administrator, Village Clerk
or other Village official contacts the Village Attorney or other professional
staff, whether such staff is employed by the Village or independently
contracted, regarding an application received from a developer, if
said contact and subsequent service results in a charge to the Village
of Slinger for that professional's time and services and said service
is not a service supplied to the Village of Slinger as a whole, the
Village Treasurer shall charge the developer the total charge incurred
by the Village of Slinger.
(3)
Whenever the Village incurs professional fees in considering certified
survey maps, subdivision plats, rezoning petitions, conditional use
permit petitions, site development applications and other petitions
related to the development of land in the Village, the Village Treasurer
shall charge developers the total charge to the Village of Slinger.
For purposes of this subsection, professional fees shall include any
charges incurred by the Village in relation to such application from
the Village Engineer, Village Attorney, or any other of the Village's
professional staff, whether such professional staff is employed by
the Village or independently contracted.
(4)
Professional fees related to work performed by the Village Engineer
or any other staff employed by the Village may include the costs for
hours worked specific to an application received from a developer.
These costs will be documented with the relevant dates and times to
be provided to the developer.
(5)
Before charging a developer with professional fees in accordance
with this section, the Village Administrator or Village Treasurer
shall ensure that the work performed does not benefit the Village
of Slinger as a whole. Only those charges that are shown to be of
private benefit to the property owner shall be charged.
B.
Developer required to pay chargeback fees. The Village will not accept
applications or requests for review from a developer without first
receiving a deposit for payment of all fees to be incurred related
to work to be performed by the Village Engineer, Village Attorney,
or any other of the Village's professional staff, whether such staff
is employed by the Village or independently contracted, that is not
a service supplied to the Village of Slinger as a whole; and a signed
notice and acknowledgment form regarding the developer's responsibility
to pay fees incurred by the Village. The deposit shall be in the amount
of $500 unless a different amount is required by the Village Administrator
due to the circumstances of the development project. In the event
such fees are not paid in a timely manner, the Village will discontinue
the review process for the subject application or request until such
time as the fees are paid in full. The Village may draw funds from
the deposit for payment of such fees, and shall provide a written
notice to the developer of any such use of the deposited funds. No
permits, including but not limited to building permits, occupancy
permits, and conditional use permits, will be issued until all fees
are paid. Unused deposit funds will be returned to the person or entity
who made the deposit upon request following payment of all outstanding
fees after final acceptance of the development as a whole has been
granted by the Village.
C.
Appeal to Village Board. Upon written request for hearing, the Village
Board shall hold a hearing regarding any contested chargeback fees
at its next scheduled meeting or as soon as feasible. Such hearing
shall be preceded by posted public notice and reasonable notice, via
first-class mail, to the developer. In the event a hearing is requested,
no contested charges shall be due unless and until such hearing has
been held and a decision has been rendered by the Village Board, and
the Village Board approves the charges in whole or in part. If the
charges are approved only in part, only that part of the charges may
be charged.
[Added 7-17-2023 by Ord. No. 07-02-2023]
A.
HOTEL or MOTEL
MARKETPLACE PROVIDER
MARKETPLACE SELLER
PERSON
TOURISM
TOURISM PROMOTION AND TOURISM DEVELOPMENT
(1)
(2)
(3)
TRANSIENT
Definitions. For the purpose of this section, the following terms
shall have the meanings given herein:
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist homes, tourist houses
or courts, lodging houses, summer camps, apartment hotels, resort
lodges, campgrounds, cabins and any other building or group of buildings
in which the accommodations are available to the public, except accommodations
rented for a continuous period of more than one month and accommodations
furnished by any hospital, sanatorium, or nursing home, rooming house,
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.
Has the meaning given in § 77.51(7i), Wis. Stats.,
to the extent that the marketplace provider facilitates the sale or
furnishing of rooms, lodging, or other accommodations to transients.
A seller who sells products through a physical or electronic
marketplace operated by a marketplace provider.
Include corporations, partnerships and other business entities.
Travel for recreational, business or educational purposes.
Any of the following that are significantly used by transient
tourists and reasonably likely to generate paid overnight stays:
Marketing projects, including advertising media buys, creation
and distribution of printed or electronic promotional tourist materials,
or efforts to recruit conventions, sporting events, or motorcoach
groups.
Transient tourist informational services.
Tangible municipal development, including a convention center.
Any individual residing for a continuous period of less than
one month in a motel, hotel, or other furnished accommodations available
to the public.
B.
Imposition of room tax.
(1)
Pursuant to § 66.0615, Wis. Stats., a tax is imposed on
the privilege and service 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
retail furnishing of rooms or lodgings. Such tax shall not be subject
to the selective sales tax imposed by § 77.52(2)(a)1, Wis.
Stats.
(2)
Registration required. Every person furnishing rooms or lodging under Subsection B(1) above shall register each business entity with the Treasurer. The registration shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of such sellers.
(3)
Issuance of certificate of registration. After compliance with Subsection B(2) above by the applicant, the Treasurer shall grant and issue to each applicant a separate certificate for each business entity within the Village. Such certificate is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be available for inspection at the place for which issued.
C.
Collection of tax.
(1)
Due date. The room tax imposed for each calendar quarter is due and
payable and must be received in the office of the Village Treasurer
at the Village Hall on or before the last business day of the month
next succeeding the calendar quarter for which it is imposed.
(2)
Quarterly room tax returns. A quarterly room tax report return shall
be filed with the Treasurer on or before the same date on which such
tax is due and payable. Such return shall be on a form provided by
the Village and shall show the gross receipts of the preceding calendar
quarter from such retail furnishing of rooms or lodging, illustrating
and indicating thereon any exemption from an imposed room tax, billed
to the state and/or its departments or agencies, the amount of taxes
imposed for such period, and such other information as the Treasurer
deems necessary, provided it is directly related to the tax.
(3)
Annual room tax return. Every person required to file such quarterly
returns shall also file an annual calendar year return on a form provided
by the Village which shall be due and filed as part of the quarterly
return for the fourth quarter of each calendar year. The annual return
shall summarize the quarterly returns, reconcile and adjust for errors
in the quarterly returns, and shall contain certain such additional
information as the Treasurer requires, provided it is directly related
to the tax. All annual returns shall be signed by the persons required
to file a return, or his or her duly authorized agent. The Treasurer
may, for good cause, extend the time for filing any return but in
no event longer than one month from the filing date.
D.
Liability for unpaid tax. The room tax imposed hereunder shall be
a continuing liability upon the business entity or person upon whom
it is imposed until paid in full. Business successors shall be liable
for any preceding calendar quarter for which a return has not been
filed and payment not received.
E.
Interest on unpaid taxes. All unpaid taxes under this chapter shall
bear interest at the rate of 12% per annum from the due date of the
return until the first day of the month following the month in which
the tax was paid.
F.
Delinquent tax returns. Tax returns required hereunder and not timely
filed shall be deemed delinquent and may be subject to a late filing
fee as set by Village Board resolution.
G.
Administration of tax collection.
(1)
The Village Treasurer shall be responsible for the administration
and collection of the room tax. The Treasurer may, by field audit,
determine the tax required to be paid to the Village or the refund
due to any person under this section. The determination shall be made
upon the basis of the facts contained in the return being audited
and upon any other information available to the Treasurer. The Treasurer
is authorized to examine and inspect the books, records memoranda
and property of the person which are directly related to the tax or
which have a direct bearing upon the gross receipts upon which the
tax due, including state sales tax records, as determined in order
to verify the tax liability of that person or another person. Nothing
herein shall prevent the Treasurer from making a determination of
tax at any time.
(2)
No less than 70% of the amount collected from room taxes shall be
forwarded to the Tourism Commission created to promote tourism and
tourism development. The remaining funds, not to exceed 30% of annual
collections, shall be used and disbursed at the discretion of the
Village Board.
H.
Penalty assessment. If any person fails to timely file a return,
as required by this section, the Treasurer shall make an estimate
of the amount of the gross receipts upon which the tax is determined.
Such estimate shall be made for the period for which such person failed
to make a return and shall be based upon any information which is
in the Treasurer's possession or may come into his or her possession
or such other information as may have a bearing upon the determination
of gross receipts. On the basis of this estimate, the Treasurer shall
compute and determine the amount required to be paid to the Village,
adding to the sum thus arrived at a penalty equal to 10% thereof.
Such determination may be made for each quarterly period for which
no return is filed. Such penalty shall be due upon written notice
to the business entity or person owing the tax and shall not be in
lieu of the tax due hereunder.
I.
Fraudulent tax returns. If a person files false or fraudulent return
with the intent in either case to defect or evade the tax imposed
by this section, a penalty of 50% shall be added to the tax required
to be paid, exclusive of interest and other penalties.
J.
Records to be maintained. Every person liable for the tax imposed
by this section shall keep or cause to be kept such records, receipts,
invoices and other pertinent papers for seven years in such form so
as to enable the Treasurer to determine the tax due hereunder.
K.
Confidentiality.
(1)
All tax returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the Village Treasurer are deemed to be
confidential, except the Village Treasurer may divulge their contents
to the following and no others:
(2)
No person having an administrative duty under this section shall
make known in any manner the business affairs, operations or information
obtained by an investigation of records of any person on whom a tax
is imposed by this section, the amount or source of income, profits,
losses, expenditures, or any particular thereof set forth or disclosed
in any return, or permit any return or copy thereof to be seen or
examined by any person, except as provided herein.
