[HISTORY: Adopted by the Town Board of the Town of Arbor
Vitae as indicated in article histories. Amendments noted where applicable.]
[Adopted 10-21-1998 by Ord. No. 2-98]
It is the declared intent of this article that tax payments
made in excess of the tax bill amounts shall be refunded pursuant
to the procedures established under this article within 15 business
days of the payment. Further, it is the declared intent that this
policy shall be in force and effect upon adoption by the Town Board
with the purpose of complying with § 74.03(2) of Wis. Stats.,
as adopted by 1997 Wis. Act 315.
This article is adopted pursuant to the authority granted to
town boards under § 60.44(2), Wis. Stats., to adopt an alternative
claim procedure for approving financial claims against the Town which
are in the nature of bills and vouchers.
Pursuant to § 60.34, Wis. Stats., upon receipt of
tax payments in excess of the tax bill, the Town Treasurer shall deposit
as soon as practicable all payments in the name of the Town in public
depositories designated by the Town Board. Upon verification by the
Town Treasurer that the payment as deposited has cleared and not been
returned as insufficient funds, but not later than 10 days after depositing,
the Treasurer shall notify the Town Clerk, in writing: the name and
mailing address of the taxpayer for whom a refund in excess of the
tax bill amount is due, the amount of the refund in excess of the
tax bill, the date payment was received and a statement that the payment
as made has cleared and not been returned as insufficient funds.
Upon written notification from the Town Treasurer that a taxpayer
has made a tax payment in excess of the tax bill amount, the Town
Clerk shall issue the normal voucher or authorization for payment
of the refund of the excess amount over the tax bill amount upon finding
the following:
A.
Funds are available to pay the bill, assuming the tax payment has
cleared and not been returned as is evidenced by the Treasurer's notice.
B.
The Town Board has authorized the refund of excess payments as established
by the adoption of this article.
C.
The refund is due in the amount noticed by the Town Treasurer as
a tax payment in excess of the amount of the tax bill.
D.
The refund is a valid claim against the Town Treasurer as a tax payment
in excess of the amount of the tax bill. Further, the Town Clerk shall
prepare monthly, to be submitted to the Town Board at each monthly
Board meeting, a list of claims paid under this procedure, listing
the amount of the claims, the date paid, the name of the taxpayer/claimant,
and that the payment was a refund for excess tax payment.
Upon approval of a voucher by the Town Clerk under the procedures listed in § 297-4 of this article, a refund check payable to the taxpayer/claimant named in the voucher or authorization and in the amount approved shall be written by the Town Clerk and countersigned by the Town Treasurer and the Town chairperson, pursuant to § 66.0607, Wis. Stats., shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in § 297-3 of this article.
Upon issuance of the proper countersigned refund check, pursuant
to the procedures in this article, the refund check shall be delivered
to the taxpayer/claimant or mailed to the last known mailing address
of the taxpayer/claimant by the Town Clerk.
[Adopted 7-18-2001 by Ord. No. 1-01]
As used in this article, the following terms shall have the
meanings indicated:
Has the meaning as defined in Wisconsin Statutes, § 77.51(4)(A)(B)(C)
insofar as applicable.
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, 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, except
accommodations, including mobile homes as defined in § 66.0435(1)(d),
rented for a continuous period of more than one month and accommodations
furnished by any 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.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodation available
to the public.
[Amended 9-21-2022 by Res. No. 1-2022]
Pursuant to § 66.0615, Wis. Stats., a tax is hereby
imposed on the privilege and service of furnishing, of 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 5.5% of the gross receipts from such
retail furnishings of rooms or lodgings. Such tax shall not be subject
to the selective sales tax imposed by § 77.52(2)(a)1., Wis.
Stats.
A.
Collection. This section shall be administered by the Town Treasurer.
Each calendar year shall be divided into four quarters. The tax imposed
for the months of January, February and March shall constitute the
first quarter. Those obligated to collect the tax shall file, with
the Town Treasurer, the amount of taxes imposed for such period, and
such other information as the Town Treasurer deems necessary and appropriate.
The tax due shall be paid with such filing. The filing, and payment
of tax, shall be made within 15 days following the end of each quarter.
Every person required to file such quarterly return shall also file
an annual return. Such annual return shall be filed within 30 days
following the close of each calendar year. The annual return shall
summarize the quarterly returns, reconcile and adjust for errors in
the quarterly returns, and shall contain such other additional information
as the Town Treasurer requires. All returns shall be made on forms
prescribed by the Town Treasurer. All returns shall be signed by the
person required to file a return or his, her or its duly authorized
agent. Returns need not be verified. The Town Treasurer may, for good
cause shown, extend the time for filing a return, but such extension
shall not exceed 30 days from the date on which the filing was due.
Such extension may be granted only for good and sufficient cause.
B.
Distribution of tax. The room tax shall be allocated as follows:
(1)
25% of the tax collected shall be retained for the cost of administration,
maintenance and improvement of recreational facilities and promotional
projects.
(2)
75% shall be distributed to the Minocqua-Arbor Vitae-Woodruff Room
Tax Commission to promote and develop tourism and such other purposes
as may be set forth in § 66.0615, Wis. Stats., as amended
from time to time. Payments to such Commission shall be made within
30 days after the close of each calendar quarter.
A.
Permit required. No business shall be operated in the Town of Arbor
Vitae which requires the payment of room tax, as set forth in this
article, unless a permit for that business has been issued by the
Town Treasurer.
B.
Application. Every person and organization furnishing rooms or lodging
as defined herein shall file an application with the Town Treasurer
for a permit for each place of business. Applications for permits
shall be made upon a form prescribed by the Town Treasurer. The application
shall include 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 Town Treasurer requires. The application
shall be signed by the owner of the business or his, her or its authorized
agent. A $250 initial permit fee or $100 annual renewal permit fee
shall be paid to the Town Treasurer at the time of filing the application.
[Amended 5-17-2023 by Ord. No. 5-2023]
C.
Permit. Upon receipt of an application for permit, properly completed,
the Town Treasurer shall grant and issue to each applicant a separate
permit for each place of business within the Town. Such permit is
not assignable and is valid only for the person or organization to
whom it is issued, and only for the transaction of business at the
place designated therein. The permit shall at all times be displayed
in a conspicuous location at the place for which it is issued.
D.
Duration of permit. Permits shall be issued annually, and shall be
applied for at the appropriate Town office in which the business is
or will be located. The permit shall be applied for prior to June
1 of each year for which the permit will be in effect, and will be
in effect from July 1 of that year until June 30 of the following
year. It shall be the responsibility of the business owner or his
or her authorized agent to apply for this permit annually with the
respective Town Treasurer. There shall be no refund nor pro-rating
of the permit fee should the business change ownership during the
year the permit is in effect. Change of ownership will require the
new owner of the business to obtain a permit prior to beginning operation
of the business.
[Added 12-18-2002]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
If any person or organization fails to comply with this article,
the Town Treasurer shall, upon 10 days' written notification to such
person or organization, and after affording such person or organization
the opportunity to show cause why his, her or its permit should not
be revoked, revoke or suspend any and all of the permits issued to
such person or organization. The Town Treasurer shall give written
notice to such person or organization of the suspension or revocation.
No new permit shall be issued, following such revocation, unless the
Town Treasurer is satisfied that the former holder of the permit will
comply with the provisions of this section. There shall be no fee
imposed for the renewal or issuance of a permit following such suspension
or revocation.
If any person or organization, liable for tax hereunder, sells
out his, her or its business, the new owner shall require the sellers
to withhold a sufficient amount of the purchase price to cover unpaid
room taxes until the former owner produces a receipt from the Town
Treasurer showing all taxes have been paid, or certificates showing
no amount is due. If such new owner fails to require the seller to
withhold such amount of tax from the purchase price as required herein,
such new owner shall become personally liable for all unpaid room
tax owed by the prior owner.
If the Town Treasurer has probable cause to believe that the
correct amount of room tax has not been assessed or that the tax return
is not correct, the Town Treasurer may inspect and audit the financial
records of the person or organization required to file such return,
pertaining to the furnishing of accommodations, to determine whether
the correct amount of room tax is assessed and whether the room tax
return is correct. Such audit may be made as follows:
A.
Office audit. The Town Treasurer may, by office audit, determine
the tax required to be paid to the Town or the refund due to any person
or organization under this section. This determination may be made
on the basis of the facts contained in the return being audited or
on the basis of any other information in the Treasurer's possession.
One or more such office audit determinations may be made of the amount
due for any person or organization, or for more than one period.
B.
Field audit. The Town Treasurer may, by field audit, determine the
tax required to be paid to the Town or the refund due to any person
or organization under this section. Such determination may be made
upon the basis of the facts contained in the return being audited
or upon any other information within the Treasurer's possession. The
Treasurer is authorized to examine and inspect the books, records,
memoranda and property of any person or organization in order to verify
the tax liability of that person or organization or of another person
or organization. Nothing herein shall prevent the Town Treasurer from
making a determination of a tax at any time.
C.
Failure to permit inspection and audit. If any person or organization,
who is required to file a room tax return, fails to comply with a
request to inspect and audit the person's or organization's financial
returns, as set forth hereunder, such person or organization shall
forfeit an amount equal to 5% of the tax determined to be due in addition
to payment of such tax.
D.
Completion of audit. Upon completion of the audit, as set forth herein,
the Town Treasurer shall notify the person or organization from whom
the room tax is due, of the amount of the tax which is due, and the
penalty. The notice from the Town Treasurer shall advise the person
or organization that he, she or it is required to file a return and
to pay the penalty as set forth herein.
If any person or organization fails to file a return as required by this article, the Town Treasurer shall make an estimate of the amount of the gross receipts as defined herein. Such estimate shall be made for the period for which said person or organization failed to file a return and shall be based on any information in the Town Treasurer's possession or that may come into his or her possession as set forth in § 297-13A and B. On the basis of this estimate, the Treasurer shall compute and determine the amount required to be paid to the Town, adding to the sum that is arrived at, interest and penalties as set forth herein. One or more such determinations may be made for one or for more than one period.
All unpaid and delinquent taxes under this section shall bear
interest at a rate of 10% per annum from the due date of the return
until the first day of the month following the month in which the
tax is paid or deposited with the Treasurer.
If the tax required to be paid by this article is not paid by
the due date, or any extension date if one has been granted, in addition
to the interest penalty set forth herein, the entire tax finally determined
to be due shall be subject to a penalty of 25% of the tax due for
the previous year or $5,000, whichever is less.
Every person or organization liable for the tax imposed by this
article shall keep or cause to be kept such records, receipts, invoices
and other pertinent papers, and in such forms, as the Treasurer requires.
All tax returns, schedules, exhibits, writings or audit reports
relating to such returns on file with the Treasurer shall be confidential;
provided, however, the Treasurer may divulge their contents to persons
using the information in discharge of duties imposed by law or of
the duties of their office or by order by a court. The Town may, from
time to time, publish statistics as to room tax collections, provided
such statistics are classified so as not to disclose the identity
of particular returns.
Any person or organization who is required to obtain a permit
as set forth herein, who fails to obtain a permit, or who violates
any other provision of this article, shall be subject to a forfeiture
not to exceed $250. Each day, or portion thereof, that such violation
continues is hereby deemed to constitute a separate offense.
If any section, subsection, paragraph, subparagraph, sentence,
clause, phrase, or portion of this article is for any reason held
invalid or unconstitutional by any court of competent jurisdiction,
such portion shall be deemed as a separate, distinct, and independent
provision and such holding shall not affect the validity of the remaining
portion of this article.
