[Amended 9-25-2023 by Ord. No. 20-2023; 4-22-2024 by Ord. No. 5-2024]
(a) Definitions.
As used in this section, the following terms shall have the meanings
indicated:
HOTEL or MOTEL
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 Wis. Stats. § 101.91(10),
manufactured homes as defined in Wis. Stat § 101.91(2),
and recreational vehicles as defined in Wis. Stats. § 340.01(48r),
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. In this subdivision, "one
month" means 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.
OPERATOR
A person, firm or association of any kind which owns a hotel
or motel as defined in this section.
TOURISM PROMOTION AND TOURISM DEVELOPMENT
Any of the following that are significantly used by transient
tourists and reasonably likely to generate paid overnight stays at
more than one establishment on which 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 motorcoach
groups.
(2)
Transient tourist informational services.
(3)
Tangible municipal development, including, but not limited to,
a convention center.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
(b) Tax
imposed. Pursuant to the authority of Wis. Stats.§ 66.0615(lm)(a)
and incorporated herein by reference, the Village hereby imposes a
tax in the amount of 8% of gross receipts from the lease or rental.
of a hotel or motel to transient persons within the Village. Any tax
so imposed shall not be subject to the selective sales tax imposed
by Wis. Stats. § 77.52(2)(a)l.
(c) Reporting
required. Every operator covered by this section shall submit a monthly
report to the Village Treasurer showing the gross receipts from furnishing
accommodations and the tax due to the Village. The report and tax
shall be submitted on the 20th of each month for the receipts of the
previous month. The monthly report shall be signed by the operator.
(d) Tourism
commission.
(1) Creation.
There is hereby created a Village of Mount Pleasant Tourism Commission
to coordinate tourism promotion and development in the Village.
(2)
Composition. The Commission shall consist of no less than four
but no more than six members. At least one Commissioner shall represent
the Wisconsin hotel and motel industry. Commissioners shall be appointed
by the Village President and confirmed by a majority of the members
of the Village Board who are present when the vote is taken.
(3)
Term. Commissioners shall serve for a one-year term expiring
on January 1 at the pleasure of the Village President.
Commissioners may be reappointed.
(4)
Officers. The Commission shall elect a Chairperson, Vice Chairperson
and Secretary at the first meeting held after January 1 of each year.
(5)
Meetings. The Commission shall meet regularly and conduct its
proceedings in accordance with Robert's Rules of Order.
(6) Duties.
a. Use
the room tax appropriated to the Commission for tourism promotion
and tourism development within the Village and contract with an organization
to perform the functions of a tourism entity.
b. Report
any delinquencies or inaccurate reporting pertaining to room tax collection
to the Village.
c. Submit
a report to the Village Board on or before September 15 of each year
itemizing its expenditures and proposing its budget for the following
year.
(e) Appropriation.
The Village shall appropriate 75% of room tax revenue to the Tourism
Commission.
(f) Enforcement.
(1)
The Village adopts by reference the enforcement provisions in
Wis. Stats. § 66.0615 as amended from time to time, including:
a. If
the Village has probable cause to believe that the correct amount
of room tax has not been assessed or that the tax return is not correct,
inspect and audit the financial records of any person operator pertaining
to the furnishing of accommodations to determine whether the correct
amount of room tax 'is assessed and whether any room tax return
is correct.
b.
A forfeiture of 5% of the tax due for failure to comply with
a request to inspect or audit.
c.
The Village Treasurer shall determine the tax due in his or
her best judgment if the operator fails, neglects or refuses to furnish
a complete report within 30 days of the date it is due.
d.
The amount of tax which the Village Treasurer determines is
due under Subsection (f)(l)c is additionally subject to 1% per month
payment of the unpaid balance. No refund or modification of the amount
may be made until the operator files a correct report and allows the
Village to inspect and audit the accommodation's financial records.
e. Any
operator who fails to pay a tax when due shall be subject to an assessment
as follows:
1.
If such payment is not received by the 20th of the month due
pursuant to Subsection (c), but is paid prior to the 1st of the following
month, a forfeiture of $200.00 shall be assessed.
2.
If such payment is not made prior to the 15th of the following
month, then the operator shall pay an assessment of up to 25% of the
room tax due or $5,000, whichever is less.
Any assessments levied under this subsection shall be in addition
to interest imposed pursuant to Subsection (f)(l)(d), above.
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(2)
If a false or fraudulent report is filed with the intent to
evade the tax imposed, the Village Board may additionally subject
the operator to an assessment of 50% of the tax due.
(3)
Upon conviction for violation of any provision of this section,
the court shall impose the above amounts as forfeitures and order
the payment of the forfeiture, tax and cost of prosecution and, in
default of payment of the forfeiture tax and cost of prosecution,
may order the operator imprisoned for up to 90 days in the County
Jail.