[6-4-1991; 2016 Code]
In this chapter:
GROSS RECEIPTS
Means the total amount received from the furnishing, at retail,
of rooms or lodging to transients, valued in money, whether received
in money or otherwise. "Gross receipts" includes all cash, credits
and property received, including all fees and service charges, labor
charges, and other charges received in addition to the price charged
a customer by the hotelkeeper that represent or are in lieu of a tip
or gratuity.
HOTEL or MOTEL
Means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, and any other building or group of buildings in which accommodations are available to the public. The terms "hotel" and "motel" do not include accommodations, including mobile homes as defined in section
5-6-2 of this code, rented for a continuous period of more than one month or accommodations furnished by any hospital, sanitorium, or nursing home, 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.
HOTELKEEPER
Means any person who operates a hotel or motel.
TRANSIENT
Means any person residing for a continuous period of less
than one month in a hotel, a motel, or other furnished accommodations
available to the public.
[6-4-1991; 2016 Code]
A tax is hereby imposed on the privilege and service of furnishing,
at retail, of rooms or lodging to transients by hotelkeepers, irrespective
of whether membership is required for the use of the accommodations.
Such tax shall be at the rate of four percent of the gross receipts.
Such tax shall not be subject to the selective tax imposed by section
77.52(2)(a)1 of the Wisconsin statutes.
[6-4-1991; 6-16-2015; 2016 Code]
(A) For collecting and reporting the room tax, and for the accounting
connected with it, hotelkeeper may retain two percent of the room
tax payable with each return due under this chapter, if the payment
of the taxes is not delinquent.
(B) The city shall retain 10 percent of the total tax collected to defray
administrative expenses incurred in the collection of the tax and
the administration of the fund.
(C) The remainder of the tax collected shall be deposited into a segregated
fund of the city, to be administered by the Visitors and Promotion
Commission.
[6-4-1991; 6-5-2001; 2016 Code]
(A) Every hotelkeeper shall file an application for a permit allowing
such hotelkeeper the privilege of operating a hotel or motel within
the city. A separate permit must be obtained for each hotel or motel.
Applications for permits shall be filed with the city clerk.
(B) Every application for a permit shall be made upon a form prescribed
by the city clerk. Every application for permit shall set forth the
name under which the applicant transacts or intends to transact business,
the location of the place of business, and such other information
as the city clerk requires.
(C) The application shall be signed by the hotelkeeper or by an agent
authorized to act on behalf of the hotelkeeper. If an agent signs
on behalf of the hotelkeeper, such agent shall also file written proof
of the authority claimed. (6-4-1991)
(D) The fee for issuance of each permit shall be set by resolution of
the council, which amount shall be tendered by the applicant when
application is tendered to the city clerk.
(E) No permit shall be issued to any person who is delinquent in the
payment of any tax, assessment or other claim owed to the city, or
delinquent in the payment of any forfeiture resulting from a violation
this code.
(F) Upon filing of a complete application and payment of the permit fee,
the city clerk shall issue each applicant a separate permit for each
hotel or motel within the city. Such permit 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 in the permit. It
shall at all times be conspicuously displayed at the place for which
it was issued.
(G) Each permit issued under this section shall be valid until June 30 following the issuance of the permit, unless suspended or revoked pursuant to this chapter and chapter
5 of this title.
[6-4-1991; 2016 Code]
Whenever the city treasurer has probable cause to believe that
the correct amount of room tax has not been assessed or that the tax
return of any hotelkeeper is not correct, the city treasurer or his
or her designee may inspect and audit the financial records of such
hotelkeeper. The financial records to be inspected and audited shall
include all records pertaining to the furnishing of accommodations.
[6-4-1991; 2016 Code]
All delinquent taxes under this chapter shall bear interest
at the rate of one percent per month for every month or portion of
a month in which such taxes are delinquent. No interest shall be payable
by the city on overpayments of tax.
[6-4-1991; 2016 Code]
Every person liable for the tax imposed by this chapter shall
keep, or cause to be kept:
(A) Copies of all sales tax reports filed with the state of Wisconsin;
(B) All documentation necessary to substantiate the figures set forth
in such sales tax reports;
(C) All records, receipts, invoices and other pertinent papers necessary
to support the room tax return required under this chapter.