[HISTORY: Adopted by the Common Council of
the City of Rice Lake as indicated in article histories. Amendments
noted where applicable.]
[Adopted 12-9-2008 by Ord. No. 08-20.[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. I, Hotel/Motel Use Tax, adopted as Title 3, Chapter 5,
of the Code of Ordinances, as amended.
As used in this article, the following terms
shall have the meanings indicated:
As defined in W.S.A. § 77.51(4)(a), (b) and (c),
insofar as applicable.
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, apartment hotels
and any other building or group of buildings in which accommodations
are available to the public, except accommodations 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.
Any person residing for a continuous period of less than
one month in a hotel or motel.
Pursuant to W.S.A. § 66.0815, a tax
is hereby imposed on the privilege and service of furnishing at retail
moms or lodging to transients by hotelkeepers and motel operators.
Such tax shall be at the rate of 5.5% of the gross receipts from such
retail furnishing of rooms or lodging effective January 1, 2009. Such
tax shall not be subject to the selective sales tax imposed by W.S.A.
§ 77.52(2)(a)1. The proceeds of such tax collected shall
be apportioned 2% to the hotel, motel or other person filing the return
and 98% to the city for advertising and promotion of hospitality and
tourist business, provided that such sum paid to such organization
shall not exceed the maximum allowed by statute.
A.
This article shall be administered by the City Clerk-Treasurer.
The tax imposed is due and payable within 30 days of the end of each
calendar quarter. A return shall be filed with the City Clerk-Treasurer
by those furnishing at retail such rooms and lodging within the city
on or before the same date an which such tax is due and payable upon
a form approved by the city. Every person required to file such quarterly
returns shall file an annual calendar year return. Such annual return
shall be filed within 30 days of the close of each calendar year.
B.
The annual return shall summarize the quarterly returns,
reconcile and adjust for errors in the quarterly returns and shall
contain copies of the last annual state tax return and any additional
information the City Clerk-Treasurer requires. The City Clerk-Treasurer
may, for good cause, extend the time for filing any return, but in
no event longer than one month from the filing date.
C.
The Common
Council may, for good cause, extend the deadline for paying the tax
collected and due to the City for a period not to exceed 90 days past
the original deadline.
[Added 4-28-2020 by Ord. No. 20-02]
A.
Every person furnishing rooms or lodging under § 225-2 shall annually file with the City 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 City Clerk-Treasurer. At the time of making an application, the applicant shall pay the City Clerk-Treasurer a fee for each permit as set forth in the fee schedule adopted as part of the annual budget document.
B.
After compliance with Subsection A above and § 225-9 by the applicant, the City Clerk-Treasurer shall grant and issue to each applicant a separate permit for each place of business within the city. Such permit is not assignable and is valid only for the person 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 issued.
A.
When any person fails to comply with this article,
the City Clerk-Treasurer may, upon 10 days' notification and after
affording such person the opportunity to show cause why his permit
should not be revoked, revoke or suspend any or all of the permits
held by such person under this article.
B.
The City Clerk-Treasurer shall give to such person
written notice of the suspension or revocation of any of his permits.
The City Clerk-Treasurer shall not issue a new permit after the revocation
of a permit until said person complies with the provisions of this
article. A fee as set forth in the fee schedule adopted as part of
the annual budget document shall be imposed for the renewal or issuance
of a permit which has been previously suspended or revoked.
If any person liable for any amount of tax under
this article sells out his business or stock of goods or quits the
business, his successors or assigns shall be responsible for any unpaid
tax due under this article.
The City Clerk-Treasurer may, by office or field
audit, determine the tax required to be paid to the municipality or
the refund due to any person under this article. 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 City Clerk-Treasurers
possession.
A.
If any person fails to file a return as required by this article, the City Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 225-2. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon the state sales tax records and memoranda as stated in § 225-7. On the basis of this estimate, the City Clerk-Treasurer shall compute and determine the amount required to be paid to the city, adding to the sum thus arrived at a penalty equal to 10% thereof.
B.
All unpaid taxes under this article shall bear interest
at the rate of 10% per annum from the due date of the return until
paid.
C.
Delinquent tax returns shall be subject to a late
filing fee as set forth in the fee schedule adopted as part of the
annual budget document. In addition, if due to negligence no return
is filed or a return is filed late, the entire tax finally determined
shall be subject to a penalty of 25% of the tax, exclusive of any
interest or other penalties. If a person fails to file a return when
due or files a false or fraudulent return with the intent of either
case to defeat or evade the tax imposed by this article, a penalty
of 50% shall be added to the tax required to be paid, exclusive of
interest and other penalties.
Every person liable for the tax imposed by this
article shall keep or cause to be kept such records, receipts, invoices
and other pertinent papers in such form as the City Clerk-Treasurer
requires.
All tax returns, schedules, exhibits, writing
or audit reports relating to such returns on file with the City Clerk-Treasurer
are deemed to be confidential, except that the City Clerk-Treasurer
may divulge their contents to the following and no others:
Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in § 225-4 or who fails or refuses to permit the inspection of his state sales tax records by the City Clerk-Treasurer, after such inspection has been duly requested by the City Clerk-Treasurer, or who fails to file a return as provided in this article or who violates any other provision of this article shall be subject to a forfeiture not to exceed $200. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.
[Adopted 11-27-2018 by Ord. No. 18-12]
A.
Authority. This chapter is adopted pursuant to the authority granted
by Wis. Stats. § 341.35, as from time to time amended or
renumbered.
B.
Purpose. The purpose of this article is to provide the City of Rice
Lake a source of revenue in addition to other revenue sources currently
being utilized for the operation and maintenance of public streets,
highways, and for all other transportation-related purposes within
the City.
C.
Administration.
(1)
All moneys under the applicable statute and this section remitted
to the City by the Wisconsin Department of Transportation or other
applicable agency shall be deposited into the City's general fund
to be used only for transportation-related purposes, or as otherwise
required to be in conformance with Wis. Stat. § 341.35 as
amended from time to time.
(2)
The City Clerk-Treasurer shall be responsible for the administration
of this article.
D.
Imposition of motor vehicle registration fee.
(1)
Pursuant to Wis. Stats. § 341.35, an annual flat City registration
fee of $20 is hereby imposed on all motor vehicles registered in the
state which are customarily kept in the City.
(2)
In this section, the term "motor vehicle" means an automobile or
motor truck registered under Wis. Stats. § 341.25(1)(c),
at a gross weight of not more than 8,000 pounds.
(3)
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.
(4)
The City registration fee shall be paid as provided in Wis. Stats.
§ 341.35(5).
(5)
The City registration fee shall be in addition to state registration
fees.
F.
Replacement vehicles. The City vehicle registration fee may not be
imposed on a motor vehicle which is a replacement for a motor vehicle
for which a current City vehicle registration fee has been paid.[1]
[1]
Editor's Note: Former Subsection G, Effective date, which
immediately followed, was repealed 12-12-2023 by Ord. No. 23-16.
