[HISTORY: Adopted by the Mayor and Common Council of the City of Reedsburg, Secs. 3.01 to 3.05 and 3.07 to 3.09 of the former Municipal Codebook. Amendments noted where applicable.]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.
B. 
Penalty for nonpayment of personal property taxes. Pursuant to the authority of § 74.47(2), Wis. Stats., a penalty of 0.5% per month or fraction of a month, in addition to the interest prescribed in § 74.47(1), Wis. Stats., shall be charged on all overdue or delinquent personal property taxes retained for collection by the City or eventually charged back to the City by the county for purposes of collection under § 74.31, Wis. Stats.
A. 
Bond eliminated. The City elects not to give the bond on the Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
City liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the City shall be obligated to pay, in case the Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
A. 
Departmental estimates. On or before August 15, each officer, department and committee shall file an itemized budget request, detailing any changes from prior year revenues and expenditures.
B. 
City Administrator to prepare.
[Amended 7-13-2020 by Ord. No. 1910-20]
(1) 
Budget to include. The City Administrator shall prepare and submit to the Common Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
(a) 
All existing indebtedness and all anticipated revenue from all sources during the ensuing year.
(b) 
All proposed appropriations for each department, activity, and reserve account during the ensuing year.
(c) 
All actual revenues and expenditures for the preceding year, actual revenues and expenditures for not less than the first six months of the current year, and estimated revenues and expenditures for the balance of the current year.
(d) 
By fund, all anticipated unexpended or unappropriated balances and surpluses.
(e) 
Estimated personnel cost schedule for each department and position in the City.
(f) 
Such other information as may be required by the Council.
(2) 
The Common Council shall review the budget with each department head and shall forward a final version of the budget for public hearing.
C. 
Hearing. A summary of such budget and notice of the place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published as a Class 1 notice under Ch. 985, Wis. Stats., in the official City newspaper at least 15 days prior to the hearing thereon. After the publication of the proposed budget and the notice of hearing thereon, a public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the City of Reedsburg shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
The amounts of the various appropriations and the purposes of such appropriations stated in such budget, after any alterations therein made pursuant to the hearing required by § 72-3, shall not be changed thereafter unless authorized by a vote of 2/3 of the entire membership of the Council. Notice of such transfer shall be given a Class 1 notice thereof, pursuant to Ch. 985, Wis. Stats., within 15 days thereafter in the official City newspaper.
No money shall be drawn from the treasury of the City, 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 § 72-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
It shall be lawful for the checks issued by the City of Reedsburg and its Utility Commission to be signed by facsimile signature by the Mayor and the President of the Utility Commission of said City.
[Amended 11-26-2001]
A. 
Authority. This section authorizes the use of the procedures under § 66.0809(3), Wis. Stats., for the collection of arrearages for electric service provided by the Reedsburg Utility Commission.
B. 
Procedure.
(1) 
On October 15 in each year, notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility services have been furnished prior to October 1 by the Reedsburg Utility Commission and payment for which is owing and in arrears at the time of giving the notice.
(2) 
The notice shall be given by the Reedsburg Utility Commission.
(3) 
The notice shall be in writing and shall state:
(a) 
The amount of arrears, including any penalty assessed pursuant to the rules of the utility.
(b) 
That, unless the amount is paid by November 1, a penalty of 10% of the amount of arrears will be added.
(c) 
That, unless the arrears, with any added penalty, are paid by November 15, the arrears and penalty will be levied as a special charge, as defined under § 74.01(4), Wis. Stats., against the lot or parcel of real estate to which the utility service is furnished and for which payment is delinquent.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
(4) 
The notice may be served by delivery to either the owner or occupant, personally, or by letter addressed to the owner or occupant at the post office address of the lot or parcel of real estate.
(5) 
On November 16, the Reedsburg Utility Commission shall certify and file with the Clerk a list of all lots or parcels of real estate, giving the legal description for which notice of arrears was given and for which arrears remain unpaid, stating the amount of arrears and penalty.
(6) 
Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the Clerk shall insert the delinquent amount and penalty as a special charge, as defined under § 74.01(4), Wis. Stats., against the lot or parcel of real estate.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
(7) 
All proceeds in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes apply to the tax if it is not paid within the time required by law for payment of taxes upon real estate.
(8) 
If an arrearage is for utility service furnished and metered by the Utility Commission directly to a mobile home unit in a licensed mobile home park, the notice shall be given to the owner of the mobile home unit, and the delinquent amount becomes a lien on the mobile home unit rather than on the parcel of real estate on which the mobile home is located. A lien on a mobile home unit may be enforced using the procedures under § 779.48(2), Wis. Stats.
A. 
Six-percent tax. Pursuant to § 66.0615, Wis. Stats., a 6% percent tax is hereby imposed on the privilege and services of furnishings, at retail, of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats., and may not be imposed upon sales to the federal government and persons listed under § 77.54(a), Wis. Stats. This rate shall be effective as of July 1, 2013.
[Amended 3-25-2013; at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
B. 
Application of proceeds. The proceeds of the tax, when collected, less all collection expenses, shall be assigned to the general fund and disbursed as provided by state law.
C. 
Tax paid and returns filed quarterly. The tax imposed shall be paid for each calendar quarter and shall be due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the Treasurer by those furnishing at retail such rooms and lodging on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar quarter from the retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Treasurer deems necessary.
D. 
Annual return required. Every person required by Subsection C to file a quarterly return shall, with the first return filed, elect to file an annual calendar-year or fiscal-year return. The annual return shall be filed within 30 days of the close of each calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain such additional information as the Treasurer requires. The annual returns shall be made on forms prescribed by the Treasurer. All such returns shall be signed by the person required to file a return or his/her duly authorized agent, but need not be verified by oath.
E. 
Extension of time to file return on showing of good cause. 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.
F. 
Treasurer to administer. The provisions of this section shall be administered by the Treasurer, and the Treasurer shall establish such forms and procedures as are reasonably necessary to carry out its intent and purposes.
G. 
Permit required. Every person furnishing rooms or lodging under Subsection A shall file with the Treasurer an application for a permit for each place of business. The application shall be made upon a form prescribed by the Treasurer and 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 Treasurer requires. The application 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 the owner.
H. 
Treasurer to issue permit. After compliance with Subsection G and Subsection Q by the applicant, the Treasurer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit shall not be assignable and shall be 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 conspicuously displayed at the place for which issued.
I. 
Appeal of room tax. Any person who shall dispute the amount of tax levied by this chapter may file a petition with the Treasurer setting forth the basis for the dispute of the tax. The merits of such dispute shall be determined by the Board of Review. As a condition to filing a petition, the taxes under protest shall first be paid in full. Any such tax wrongfully assessed shall be refunded to the payer.
J. 
Procedure where business is sold. If a person liable for a tax under this section sells the business or terminates the business, the successors or assigns thereof shall withhold from the purchase price a sum sufficient to cover the room tax until the seller produces a receipt from the Treasurer that the tax has been fully paid or a certificate that no tax is due. Any purchaser who fails to withhold the room tax from the purchase price, as required herein, shall be personally liable for payment of the amount required to be withheld.
K. 
Office audit. The Treasurer may, by office audit, determine the tax required to be paid to the City or the refund due to any person under this subsection. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Treasurer's possession. One or more such office audit determinations may be made by the Treasurer as deemed necessary.
L. 
Field audit. The Treasurer may, by field audit, determine the tax required to be paid to the City or the refund due to any person under this section. The 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 state sales tax records, and memoranda, of any person in order to verify the tax liability of that person or of another person.
M. 
Failure to file returns, estimate by Treasurer, penalty. If any person fails to file a return as required by this section, the Treasurer shall make an estimate of the amount of the gross receipts under Subsection A. 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 which may come into the Treasurer's possession. On the basis of this estimate, the Treasurer shall compute and determine the amount required to be paid to the City, adding to the sum a penalty equal to 10% thereof. One or more such determinations may be made for one or more periods.
N. 
Interest charge on unpaid tax. 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 is paid or deposited with the Treasurer. All refunded taxes shall bear interest at 12% per annum from the due date of the return until the first day of the month following the month in which said taxes are refunded. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation. If the Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect, or if the tax which was overpaid was not accompanied by a complete return, no interest shall be paid thereon.
O. 
Delinquent returns, late filing fee. Delinquent tax returns shall be subject to a $10 late filing fee. The tax imposed by this section shall become delinquent if not paid:
(1) 
In the case of a timely filed return, within 30 days after the due date of the return or within 30 days after the expiration of an extension period if one has been granted.
(2) 
In the case of no return filed or a return filed late, by the due date of the return.
P. 
Added penalty. If, due to negligence, no return is filed, or a return is filed late, the entire tax finally determined shall be subject to a penalty of 25% of the tax exclusive of any interest or other penalties. If a person fails to file a return when due or files a false or fraudulent return with the intent of either case to defeat or evade the tax imposed by this section, a penalty of 25% shall be added to the tax required to be paid, exclusive of interest and other penalties.
Q. 
Records kept. 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 in such form as the Treasurer requires.
R. 
Confidentiality of returns. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Treasurer are deemed to be confidential, except the Treasurer may divulge their contents to the following and no others:
(1) 
The person who filed the return.
(2) 
Officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(3) 
Officers, agents or employees of the City as may be necessary to enforce collection.
S. 
Penalty. Any person subject to the tax imposed by this section who fails to obtain a permit as required in Subsection G or who fails or refuses to permit the Treasurer to inspect his/her state sales tax records, or who fails to file a tax return, or who violates any other provision of this section shall, in addition to all other penalties provided herein, be subject to a forfeiture as provided by Chapter 1, General Provisions, § 1-3, of the Code of the City of Reedsburg.