[Adopted 1-9-2019 by Ord.
No. O-2019-01]
A.
CUSTOMER
HOTEL or MOTEL
PERSON RESPONSIBLE
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]
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.
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which immediately followed this definition, was repealed 7-9-2014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.
B.
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."
C.
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.
D.
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.
E.
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.
F.
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.
G.
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.
H.
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.
I.
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.
J.
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.
K.
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.
L.
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.
A.
MOTOR VEHICLE
Definition. As used in this section, the following terms shall have
the meanings indicated:
An automobile or motor truck registered under § 341.25(1)(c),
Wis. Stats., at a gross weight of not more than 8,000 pounds.
B.
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.
C.
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.
E.
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.
F.
G.
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]
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Note: Must be at least 90 days after notification of WisDOT.
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