[Adopted as Sec. 7.11 of the prior Code]
The definitions set forth in § 66.0615(1), Wis. Stats.,
are incorporated herein by reference.
Pursuant to § 66.0615(1m), Wis. Stats., a tax is hereby
imposed on the privilege of furnishing at retail, except sales for
resale, 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 8% of
the gross receipts from such retail furnishing of rooms or lodging.
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 on sales to the federal government
and persons listed under § 77.54(9a), Wis. Stats.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
The proceeds of such tax when collected shall be apportioned
30% to the Town for general purposes and the remaining 70% shall be
forwarded to a tourism entity to be spent on tourism promotion and
development as defined in § 66.0615(1)(fm), Wis. Stats.
A.
Collection of the room tax shall be administered by the Town Clerk/Treasurer.
The tax imposed under this section is due and payable within 30 days
of the end of each calendar quarter for which imposed. A tax return
shall be filed with the Town Clerk/Treasurer by those furnishing at
retail such rooms and lodging on or before the same date on which
the tax is due and payable. Accompanying the return shall be a copy
of the current state sales tax report for the quarter.
B.
All quarterly returns shall be signed by the person required to file
a return or his authorized agent, but need not be verified by oath.
C.
Disbursements of the tax shall be administered by the Clerk/Treasurer
who shall ensure that at least 70% is spent on tourism promotion and
development.
All late taxes under this article shall bear interest at a rate
of 1% per month from the due date of the tax until the first day of
the month following the month in which the tax is paid or deposited
with the Town Clerk/Treasurer.
A.
For the purpose of identifying such business, every person furnishing rooms or lodging under § 234-41 herein shall file with the Town Clerk/Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the Town Clerk/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 Town Clerk/Treasurer requires. The application shall contain an authorization to the Wisconsin Department of Revenue to release sales tax returns and information to the Town Clerk/Treasurer. 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 such applicant.
B.
After compliance with Subsection A by the applicant, the Town Clerk/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 entity 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 it is issued.
A.
No license under this article shall be granted or issued to any person
or for any premises for which taxes or charges owed to the Town are
delinquent and unpaid.
B.
If the grant or issuance of a license is denied for nonpayment of
taxes or charges, the Town Clerk/Treasurer or officer responsible
for issuing the license shall notify the applicant in writing that
the license will not be granted or issued because of nonpayment of
taxes or charges. The applicant may appeal the decision to the Town
Board which may grant or deny the license after affording the applicant
a hearing before the Town Board.
Whenever the Town Clerk/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 Clerk/Treasurer may inspect
and audit the financial records of any person subject to the tax to
determine whether the correct amount of tax is assessed and whether
any room tax return is correct.
If a person required to file a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed in § 234-46 herein, the Town Clerk/Treasurer may determine the amount of room tax according to his or her best judgment.
Except as provided for in § 66.0615(3), Wis. Stats., all financial information obtained by the Town pursuant to § 234-50 herein shall be confidential.
The effective date of this article shall be January 1, 2007.
If any portion of this article is ever determined by a court
of competent jurisdiction to be unconstitutional or otherwise unenforceable,
said portion shall be removed so as to allow the remaining provisions
of this article to be enforceable.
Any per who violates this article shall be subject to a forfeiture,
together with the applicable court costs and fees, as follows:
