[HISTORY: Adopted by the Board of Trustees of the Village
of Wild Rose. Amendments noted where applicable.]
[Amended 12-4-2019 by Ord. No. 2019-04]
A. In this chapter, the following shall apply:
COMMISSION
The entity created by one or more municipalities in a zone
to coordinate tourism promotion and development for the zone.
GROSS RECEIPTS
Total revenue received from the retail furnishing of rooms,
lodging, or similar accommodations by a hotel or motel as defined
herein.
GROSS REVENUES
Has the meaning as defined in Wis. Stats. § 76.48(d),
insofar as applicable.
HOTEL or MOTEL
As defined in § 77.52(2)(a)1, Wis. Stats., "hotel"
or "motel" means a building, or a 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, bed-and-breakfast establishments, lodging houses,
rooming houses, summer camps, apartments, 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), Wis. Stats., rented
for a continuous period of more than one month, and accommodations
furnished by any hospitals, sanitariums 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.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated
third party offers to rent a short-term rental to an occupant and
collects the consideration for the rental from the occupant.
ONE MONTH
A calendar month or 30 days, whichever is less, counting
the first day of the rental and not counting the last day of the rental.
ROOM TAX
The tax imposed by this chapter.
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee
and for less than 29 consecutive days.
TOURISM
Any travel for recreational, business or educational purposes.
TOURISM ENTITY
A nonprofit organization that came into existence before
January 1, 2015, spends at least 51% of its revenues on tourism promotion
and tourism development, and provides destination marketing staff
and services for the tourism industry in a municipality, except that
if no such organization exists, a municipality may contract with one
of the following entities:
(1)
A nonprofit organization that spends at least 51% of its revenues
on tourism promotion and tourism development, and provides destination
marketing staff and services for the tourism industry in a municipality.
(2)
A nonprofit organization that was incorporated before January
1, 2015, spends 100% of the room tax revenue it receives from a municipality
on tourism promotion and tourism development, and provides destination
marketing staff and services for the tourism industry in a municipality.
TOURISM PROMOTION AND DEVELOPMENT
Any of the following that are significantly used by transient
tourists and reasonable likely to generate paid overnight stays at
establishments on which the room tax may be imposed:
(1)
Marketing projects, including advertising media buys, creation
and distribution of printed or electronic promotional tourist materials,
or efforts to recruit conventions, sporting events, or motor coach
groups.
(2)
Transient tourist informational services.
(3)
Tangible municipal development, including a convention center.
TRANSIENT
Has the meaning as defined in § 77.52(2)(a)1, Wis.
Stats. "Transient" means any person residing for a continuous period
of less than one month in a hotel, motel, or other furnished accommodations
available to the public.
ZONE
Shall have the meaning set forth in § 66.0615(1)(h),
Wis. Stats., and shall cover the area of all municipalities in Waushara
County, Wisconsin, that elect to be so included. For the purpose of
this chapter, the Village of Wild Rose elects to be included in this
zone, and hereby agrees that the entirety of this zone is perceived
to be a single destination by the traveling public.
B. The members of the zone and specifically the Village of Wild Rose
elect to create a commission, as defined in § 66.0615(1)(a),
Wis. Stats., to coordinate tourism promotion and development for the
zone. Membership of the Commission shall be established in accord
with § 66.0615(1m)(c)2, Wis. Stats.
[Amended 12-4-2019 by Ord. No. 2019-04]
Pursuant to Wis. Stats. § 66.0615, a tax is hereby
imposed on the privilege and services of furnishings, at retail, of
rooms or lodging to transients by hotelkeepers, motel operators, lodging
marketplaces, owners of short-term rentals, 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 4% 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., and may not be imposed upon sales to the federal government
and persons listed under § 77.54(9a)1, Wis. Stats.]
Upon receipt of the room taxes that are collected, the municipality
shall distribute 75% of room taxes to the Commission and may retain
25% in the municipality's general fund.
The municipal treasurer shall administer the collection of the
tax imposed by this chapter. The tax imposed is due and payable on
the last day of the month next succeeding the calendar quarters for
which imposed. A return shall be filed with the municipal treasurer,
by those furnishing at retail such rooms and lodging, on or before
the same date on which the tax is due and payable. Such return shall
show the gross receipts of the preceding calendar quarters from such
retail furnishings of rooms or lodging, the amount of taxes imposed
for such period, and other information as the municipal treasurer
deems necessary. 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. The municipal treasurer may, for good cause, extend
the time for filing any return, but in no event longer than one month
from the filing date. The correct amount of tax shall accompany each
quarterly tax return and be made payable to the municipality. Any
unpaid tax imposed by this chapter may, in addition to other penalties
available herein, be deemed to be an assessment on any land owned
by the person liable for any amount of the tax under this chapter
inside the legal boundaries of the municipality.
If any person liable for any amount of tax under this chapter
sells out his/her business or stock of goods or quits the business,
their successors or assigns shall withhold funds sufficient of the
purchase price to cover such amount until the former owner produces
a receipt from the municipal treasurer that it has been paid or a
certificate stating that no amount is due. If any person subject to
the tax imposed by this chapter fails to withhold such amount of tax
from the purchase price as required, he/she shall become personally
liable for payment of the amount required to be withheld by them to
the extent of the price of the accommodations valued in money.
A. The municipal treasurer may, by office audit, determine the tax required
to be paid to the municipality or the refund due to any person under
this chapter. 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 municipal treasurer's possession. One
or more such office audit determinations may be made of the amount
due for anyone or for more than one period.
B. The municipal treasurer may, by field audit, determine the tax required
to be paid to the municipality or the refund due to any person under
this chapter. The determination may be made upon the basis of the
facts contained in the return being audited or upon any other information
within the municipal treasurer's possession. Whenever the municipal
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 municipal treasurer is authorized to examine and inspect the books,
records, memoranda, and property of any person in order to verify
the tax liability of that person or of another person. Nothing herein
shall prevent the municipal treasurer from making a determination
of tax at any time.
If any person fails to file a return by this chapter, the municipal treasurer shall make an estimate of the amount of the gross receipts under §
7-12-6B. Such estimate shall be made for the period for which such person filed to make a return and shall be based upon any information which is in the municipal treasurer's possession or may come into his/her possession. On the basis of this estimate, the municipal treasurer shall compute and determine the amount required to be paid to the municipality adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
Delinquent tax returns shall be subject to a $25 late filing
fee. The tax imposed by this chapter shall become delinquent if not
paid by the due date of the return.
If a person files a false or fraudulent return with the intent
in either to defeat or evade the tax imposed by this chapter, a penalty
of 50% shall be added to the tax required to be paid exclusive of
interest and other penalties.
In order to protect the revenue of the municipality, the municipal
treasurer may require any person liable for the tax imposed by this
chapter to place with him/her such security, not in excess of $5,000,
as the municipal treasurer determines. If any taxpayer is delinquent
in the payment of taxes imposed by this chapter, the municipal treasurer
may, upon 10 days' notice, recover the taxes, interest and penalties
from the security placed with the municipal treasurer by such taxpayer.
No interest shall be paid or allowed by the municipality to any person
for the deposit of such security.
A. A forfeiture of 25% of the tax imposed for the previous year or $1,000,
whichever is less, is hereby established and is due and owing in the
event that the room tax is not paid within 30 days of the due date
of the return. In addition to this forfeiture, all unpaid taxes under
this section shall bear interest at the rate of 1% per month 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 municipal
treasurer. All refunded taxes shall bear interest at 1% per month
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. The municipality
is not required to pay any interest on an overpayment of the tax.
B. Any person who is subject to the tax imposed by this chapter who
fails or refuses to permit the inspection of records by the municipal
treasurer after such inspection has been duly requested by the municipal
treasurer, or who fails to file a return as provided in this chapter,
or who fails to post security requested by the municipal treasurer
or who violates any other provision of this section shall be subject
to a forfeiture not to exceed $250 for each day, or portion thereof,
that such violation continues. Each day is hereby deemed to constitute
a separate offense. The total forfeiture imposed shall not exceed
5% of the tax imposed by this chapter upon said person for failing
to comply with inspection or audit.
C. The forfeitures, penalties, and interest may be retained by the municipality.
The room tax collected shall be distributed 75% to the Commission,
and 25% may be retained in the municipality's general fund.
Every person liable for the tax imposed by this chapter shall
keep or cause to be kept for seven years such records, receipts, invoices
and other pertinent papers in such form as the municipal treasurer
requires for a period of seven years.
All tax returns, schedules, exhibits, writings and audit reports
relating to such returns, on file with the municipal treasurer, shall
be deemed to be confidential and shall be kept separate from public
records of the municipality. The municipal treasurer may only divulge
the information contained therein to the following persons: the person
who filed the return; the officers, employees, or agents of the municipal
treasurer; other persons for use in the discharge of their duties
as imposed by law or in the discharge of the duties of their office
(unless otherwise prohibited by law); or by an order of a court. No
person in the administration of this chapter shall disclose the business
affairs, operations or information obtained through an investigation
of records from anyone upon whom a tax is imposed by this chapter.
Neither shall the amount or source of income, profits, losses, expenditures
nor any part thereof that is set forth or disclosed in any return
to be seen nor examined by any person, except as provided in this
section or by any subsequent ordinances or resolutions adopted by
the municipality pertaining to the confidentiality of the information
described in this section. Persons that violate this section may be
required to forfeit not less than $100 or more than $500 for each
such act committed.
For the tax year 2006, any person or business otherwise required
to file a return and make payment to the municipality under this chapter
will be allowed an exemption from the requirement to collect and pay
room tax for any signed contract dated prior to adoption of this chapter
in which the contract guarantees the lodging rates. This exemption
will expire on January 1, 2007.
A municipality, the county, or other entity may request funds
from the Commission for a tourism project. Any entity receiving funds
from the Commission shall keep records of how the room tax revenue
is used and shall permit and allow inspections of its records pertaining
to the use of the room tax funds, upon request of the municipalities
and the Commission, at reasonable times. Any entity receiving funds
shall report at least annually to the Commission the purposes for
which the room tax revenues it received were spent and impact of such
expenditures, and the Commission in turn shall report back to the
municipality the purposes for which the room tax revenues it received
were spent. No room tax revenue may be used to construct or develop
a lodging facility. The Commission shall permit and allow inspections
of its records pertaining to the use of the room tax funds upon request
of the municipality, at reasonable times.
This chapter takes effect July 1, 2006.