Village of Bellevue, WI Revenue Sources

[Adopted 1-9-2019 by Ord. No. O-2019-01]

Definitions. As used in this section, the following terms shall have the meanings indicated:

Any person residing for a continuous period of time less than one month in a hotel, motel or furnished accommodation available to the public.[1]

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, hotels, tourist rooms, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, and any other building in which accommodations are available to the public, except accommodations rendered for a continuous period of more than one month and accommodations furnished by hospitals, sanitariums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes, provided no part of the net earnings of such corporations and associations inure to the benefit of any private shareholder or individual.

PERSON RESPONSIBLE

The sole owner of the business subject to this section; the partners, if a partnership owns the business subject to this section; or the corporate president or designated general manager or agent, if a corporation owns the business subject to this section.

[1]

Editor's Note: The former definition of "gross receipts," which immediately followed this definition, was repealed 7-9-2014 by Ord. No. O-2014-12.

Tax imposed. Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the privilege of furnishing at retail rooms or lodging to customers by hotelkeepers, motel operators, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodation. Such tax shall be at the rate of 10% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall be collected from the customer when the customer's bill is paid and shall be paid by the person responsible to the Village Clerk-Treasurer on a monthly basis. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2), Wis. Stats. The proceeds of such tax shall be remitted to and received by the Clerk-Treasurer monthly on or before the 20th day of the following month. Such tax shall be distributed as provided by resolution of the Board.

[Amended 2-8-2012 by Ord. No. O-2012-04[2]]

[2]

Editor's Note: Section 3 of this ordinance provided as follows: "This ordinance shall take effect 30 days after the passage of similar ordinances by the Cities of Green Bay and De Pere and the Villages of Allouez, Ashwaubenon, Bellevue, Howard and Suamico."

Permit. Every person furnishing rooms or lodging under Subsection B above shall file with the Clerk-Treasurer an application for a room tax identification number for each place of business. Every application shall be made upon a form prescribed by the Clerk-Treasurer and shall set forth the name under which the applicant intends to transact business, location of the place of business, and such other information as the Clerk-Treasurer requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person responsible who is authorized to act on behalf of the business.

Tax number. The Clerk-Treasurer shall issue to each applicant a separate number for each place of business within the Village of Bellevue. Such number is not assignable and is valid only for the person in whose name it is issued and for the collection of the room tax at the place designated therein.

Records to be 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 Clerk-Treasurer requires.

Filing of returns.

(1)

Returns to be filed. A return shall be filed with the Clerk-Treasurer by each person responsible, subject to Subsection B above, on or before the day on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of tax imposed for such period, and such other information as the Clerk-Treasurer deems necessary to administer this section. An annual return shall be filed within 90 days of the close of each calendar or fiscal year and shall contain certain such information as the Clerk-Treasurer requires to administer this section. Each return shall be signed by the person required to file a return, or an authorized agent, but need not be verified by oath. The Clerk-Treasurer may, for good cause, extend the time of filing any return, but not longer than 30 days from the filing date.

(2)

Failure to file. If any person required to make a return fails, neglects or refuses to do so for the amount and in the manner, form, and time prescribed herein, the Clerk-Treasurer, according to his or her best judgment, shall determine the amount of the tax due the Village of Bellevue and make doomage assessment upon the person who fails to file and pay on a timely basis. Each person whose tax is determined by the Clerk-Treasurer shall pay the amount determined plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment as determined by the Clerk-Treasurer may be granted until the person files a correct room tax return and permits the Clerk-Treasurer or an authorized agent to inspect and audit the records of the business required to be kept in Subsection E above.

(3)

Forfeiture for late filing. In addition of any other forfeiture provided herein, whether imposed or not, a forfeiture of $100 shall be imposed upon, and collected from, any person each time such person fails to file the return required in Subsection F(1) above on a timely basis.

Clerk-Treasurer's right of inspection and audit.

(1)

Whenever the Clerk-Treasurer has probable cause to believe that the correct amount of room tax has not been assessed upon and collected from customers, or that the tax return is not correct, the Clerk-Treasurer may cause an inspection and audit of the financial records of any person subject to Subsection B above to determine whether or not the correct amount of room tax is assessed, collected, and paid according to Subsections B and F above.

(2)

In the event any person subject to Subsection B above fails to comply with a request by the Clerk-Treasurer or an authorized agent to inspect and audit the person's financial records as in Subsection G(1) above, such person shall be subject to a forfeiture in the amount of 5% of the tax due at the time of the audit.

Confidentiality. Information obtained under this section shall be confidential, except the Clerk-Treasurer may provide information to persons using the information in the discharge of duties imposed by law, the duties of their office, such as the duties of the office of Room Tax Commissioner, or by order of a court. The Clerk-Treasurer may publish statistics classified so as not to disclose the identity of particular returns. Any person who violates any provision of this subsection shall forfeit not less than $100 nor more than $300.

Administration and payment of taxes. This section shall be administered by the Clerk-Treasurer. The tax imposed for the month is due and payable on the 20th day of the month following the collection of the tax from the customer under Subsection B above.

Failure to pay tax when due.

(1)

Forfeitures. In addition to the forfeitures provided in this section and the tax due under this section, a forfeiture of 25% of the room tax due for the previous year under Subsection B above or $5,000, whichever is less, shall be imposed upon any person or business that allows the monthly tax imposed to be delinquent under this section.

(2)

Delinquent taxes. The tax imposed by the section shall become delinquent if not paid 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. If a return is filed late, or there is no return filed, the due date for the taxes imposed is the due date of the return.

(3)

Security may be required.

(a)

In order to protect the revenue of the Village of Bellevue, the Clerk-Treasurer shall require any person liable for the tax imposed by this section who fails to pay the tax as herein required to file with the Clerk-Treasurer, before or after the permit is issued, such security, not in excess of $5,000 cash or a surety bond equal to the prior month's tax, as the Clerk-Treasurer determines. If any taxpayer fails or refuses to place such security, the Clerk-Treasurer may refuse or revoke its permit.

(b)

If any taxpayer is delinquent in the payment of the taxes imposed by this section, the Clerk-Treasurer may, upon 10 days' notice after giving the taxpayer an opportunity to confer, recover the taxes, interest, and penalties from the security or surety placed with the Clerk-Treasurer by such taxpayer. No interest shall be paid or allowed by to any person for the deposit of such security.

Disbursement of tax proceeds. Pursuant to § 66.0615(1m)(b)2, Wis. Stats., the Village of Bellevue obligates itself to enter into an intergovernmental agreement under § 66.0301, Wis. Stats., with all other municipalities participating in the Room Tax Commission created thereunder. Notwithstanding the rights and obligations of the Village of Bellevue to retain or disburse the proceeds of the room tax herein imposed, whether by contract or otherwise, the Village of Bellevue shall disburse and pay to the Room Tax Commission the total amount collected by the Village of Bellevue as and for room tax hereunder, less an amount which the Village of Bellevue may retain for purposes of administering said room tax in the amount of 4% of the proceeds so disbursed to the Commission. Said amount shall be used by the Room Tax Commission as provided in § 66.0615, Wis. Stats.

Tax not to be repealed. The room tax imposed by this section shall not be repealed nor shall said tax be amended or reduced below the level of 8% of the gross receipts from the retail furnishing of rooms or lodging while there remains outstanding any indebtedness owing for construction of the new arena and expanded convention center.

Definition. As used in this section, the following terms shall have the meanings indicated:

MOTOR VEHICLE

An automobile or motor truck registered under § 341.25(1)(c), Wis. Stats., at a gross weight of not more than 8,000 pounds.

Purpose.

(1)

The purpose of this section is to provide the Village of Bellevue a source of revenue to be used for transportation purposes as identified by § 341.35, Wis. Stats. Such transportation purposes are limited solely to reduce special assessments of road reconstruction, resurfacing, and rehabilitation.

(2)

Transportation purposes excluded from utilizing the revenue generated from the municipal vehicle registration fee include the following:

(a)

New road construction;

(b)

Sidewalks and trails;

(c)

Mass transit;

(d)

General roadway maintenance;

(e)

Snow removal.

Tax imposed.

(1)

Pursuant to § 341.35, Wis. Stats., an annual flat Village registration fee in the amount of $20 is hereby imposed upon all registered motor vehicles in the State of Wisconsin that are customarily kept in the Village.

(2)

The municipal vehicle registration fee shall be in addition to state registration fees and any county registration fees, if applicable.

Administration and payment of taxes.

(1)

This fee shall be paid by the registration applicant at the time that a motor vehicle is first registered and at each time of registration renewal.

(2)

The municipal vehicle registration fee shall be paid as provided by § 341.35(5), Wis. Stats.

Tax proceeds. All monies under the applicable statute and this chapter remitted to the Village of Bellevue by the Wisconsin Department of Transportation or other applicable agency shall be deposited into a segregated fund, separate from the general fund and any other construction fund and be used solely for the purposes defined herein.

Exemptions.

(1)

All vehicles exempted by § 347, Wis. Stats.,[1] from payment of a state vehicle registration fee.

[1]

Editor's Note: See § 341.01 et seq., Wis Stats.

(2)

All vehicles registered by the State of Wisconsin under § 341.26, Wis. Stats., for a fee of $5.

(3)

A motor vehicle which is a replacement for a motor vehicle for which a current municipal vehicle registration fee has been paid.

Fee collection. The Village of Bellevue shall begin collection of the municipal vehicle registration fee beginning with registrations due May 1, 2019, and terminating on December 31, 2025.

[Amended 6-9-2021 by Ord. No. O-2021-12; 6-28-2023 by Ord. No. O-2023-09]

Note: Must be at least 90 days after notification of WisDOT.