[HISTORY: Adopted by the Village Board of the Village of Williams Bay as §§ 1.07, 2.01 to 2.07 and 2.09 to 2.11 of the 2011 Code. Amendments noted where applicable.]
A. 
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
B. 
The authority vested in the Board of Public Works under § 62.15, Wis. Stats., shall be exercised by the Village Board, or as delegated by the Board.
C. 
Any class of public construction or any part thereof may be done directly by the Village without submitting the same for bids.
[Added 2-20-2012 by Ord. No. 3-12]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied, or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.
B. 
Rates stamped on receipts. Pursuant to § 74.19. Wis. Stats., in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Treasurer. The Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
A. 
Bond eliminated. The Village elects not to give the bond on the Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
A. 
Claims to be certified. Prior to submission of any account, demand or claim to the Village Board for approval of payment, the Clerk shall refer each amount, demand or claim to the appropriate committee chairperson or department head for approval who shall refer such to the Village Board for approval at its regularly scheduled Board meeting, who shall certify, by initiating each claim, that the following conditions have been complied with:
(1) 
That funds are available therefor pursuant to the budget.
(2) 
That the item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
(3) 
That the claim is accurate in amount and a proper charge against the treasury.
B. 
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be verified by the Clerk in time for payment on the regular payday.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Departmental estimates. On or before September 15 of each year, each officer, department and committee shall file with the Administrator an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year, and of the conditions and management of such fund; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Clerk and shall be designated as "Departmental Estimates," and shall be nearly uniform as possible for the main divisions of all departments.
B. 
Finance and Personnel Committee to prepare.
(1) 
Budget to include. On or before October 28 each year, the Finance and Personnel Committee of the Village Board shall prepare and submit to the Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing calendar year. The budget shall include the following information:
(a) 
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
(b) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
(c) 
An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
(d) 
Such other information as may be required by the Board and by state law.
(2) 
The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
C. 
Hearing. The Finance and Personnel Committee shall submit to the Board at the time the annual budget is submitted the draft of an appropriation resolution providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation resolution to the Board, it shall be deemed to have been regularly introduced therein. The Board shall hold a public hearing on the budget and the proposed appropriation resolution as required by law. Following the public hearing, the proposed appropriation resolution may be changed.
The amount of the tax to be levied or certified, the amounts of the various appropriations, and the purposes thereof shall not be changed after approval of the budget except by a 2/3 vote of the entire membership of the Village Board. Notice of such transfer shall be reflected in official Village Board minutes.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 46-7 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
A. 
No person shall use municipal services or receive municipal benefits of the Village for which a user fee or user charge is required as a condition precedent for the use thereof without first paying such user fee or user charge.
B. 
The Village Clerk shall keep and permanently maintain a list of all such user fees or user charges required for the use of municipal services as adopted from time to time by the Village Board.
C. 
Any person who obtains a municipal benefit or a municipal service without first paying a fee for the use thereof where such fee is required shall be subject to a penalty as provided in § 1-4 of this Municipal Code.[1]
[1]
Editor's Note: Original § 2.10(4), regarding public parking fee, of the 2011 Code, which immediately followed this subsection, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[Amended 8-20-2018 by Ord. No. 2018-8]
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
GROSS RECEIPTS
As defined in § 77.51(4)(a), (b), (c) and (cm), Wis. Stats.,[1] insofar as applicable.
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, apartment hotels, resort lodges and cabins 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 28 days and accommodations furnished by any hospital, sanitorium or nursing home 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.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated third-party offers to rent a short-term rental to an occupant and collects the consideration for the rental from the occupant.
OCCUPANT
A person who rents a short-term rental through a lodging marketplace.
OWNER
The person who owns the residential dwelling that has been rented.
RESIDENTIAL DWELLING
Any building, structure or part of the building or structure that is used or intended to be used as a home, residence, or sleeping place by one person or by two or more persons maintaining a common household, to the exclusion of all others.
SHORT-TERM RENTAL
A residential dwelling that is offered for a rental for a fee and for fewer than 29 consecutive days.
TRANSIENT
Any person residing for a continuous period of less than 29 days in a hotel, motel or other furnished accommodations available to the public.
[1]
Editor's Note: Section 77.51(4), Wis. Stats., was repealed by 2009 Act 2.
B. 
Levied. Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing at retail rooms or lodging to transients by hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals 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 5% 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. The proceeds of such tax collected shall be apportioned 2% to the hotel, motel or other person filing the return and 98% to the Village.
C. 
Allocation of revenue. The room tax revenue received shall be apportioned 70% to be forwarded to a tourism entity for use as set forth in § 66.0615, Wis. Stats., and 30% to be retained by the Village for general administration expenses.
D. 
Administration.
(1) 
Returns and payment. Each person furnishing rooms or lodging subject to the tax imposed herein shall report room occupancy, gross receipts for room rentals, and the tax due hereunder to the Village Treasurer quarterly, no later than 30 days from the end of each calendar quarter. All quarterly reports shall be signed by the person required to file a return or his authorized agent. Copies of current state sales tax reports for the quarter shall be attached to the report. The Village shall have the right to enforce the collection of the room tax pursuant to § 66.0615(2), Wis. Stats.
[Amended 4-15-2019 by Ord. No. 2019-02]
(2) 
Collection and disbursement of the room tax shall be administered by the Village Treasurer, who shall also file the reports with the Wisconsin Department of Revenue required under § 66.0615(4), Wis. Stats.
E. 
Permit.
(1) 
Every person furnishing rooms or lodging under Subsection B shall annually file with the 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 Village Treasurer. Except for owners of short-term rentals which are rented exclusively for seven consecutive days or more, at the time of making an application, the applicant shall pay the Treasurer a fee as established by resolution of the Village Board in a fee schedule, which may be modified from time to time for each permit. This subsection does not apply to lodging marketplaces.
(2) 
After compliance with Subsections E(1) and H by the applicant, the Village Treasurer shall grant and issue to each applicant a separate permit for each place of business within the Village. 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.
F. 
Interest on unpaid taxes. All unpaid taxes under this section shall bear interest at a rate of 1% per month from the due date of the tax until the day the tax is paid or deposited with the Village Treasurer.
G. 
Tax liability on transfer of business. If any person liable for any amount of tax under this section sells the business entity or its assets, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Village Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount of tax from the purchase price as required, the purchaser shall become personally liable for payment of the amount required to be withheld to the extent of the value of the total consideration given.
H. 
Records. Every person liable for collecting and/or paying the tax imposed herein shall maintain written or electronic records used to calculate and determine said tax and said records shall be maintained for not less than two years after the tax is due. Such records, receipts, invoices and other pertinent papers or electronic records shall be made available for inspection by the Village Treasurer upon reasonable notice under Subsection I.
I. 
Audit. As a means of enforcing the collection of the room tax, the Village may exchange audit and other information with the Department of Revenue and may do any of the following:
(1) 
Whenever the Village 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 Village Treasurer may inspect and audit the financial records of any person or entity subject to the imposition of room tax 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.
(2) 
Any person who fails to comply with a request to inspect and audit the person's financial records under Subsection I(1) shall be required to forfeit not more than 5% of the tax due hereunder, as determined by the Treasurer based upon the Treasurer's best judgment and the information available under Subsection I(1).
(3) 
The Village Treasurer may make a determination using his or her best judgment of the tax due hereunder if a person required to make a return fails, neglects or refuses to do so for the amount required and in the manner and form as set forth herein. When such determination is made, the person shall be required to pay the determined amount plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be made until the person files a correct room tax return and permits the Treasurer to inspect and audit the person's financial records pursuant to Subsection I(1).
J. 
Confidentiality of information. All tax returns, schedules, exhibits, writings, electronic records or audit reports relating to the returns required herein are deemed to be confidential, except the information may be disclosed to or used by persons using the information in the discharge of duties imposed by federal or state law or local ordinance or of the duties of their office or by order of a court. Any persons violating the confidentiality requirements of this subsection may be required to forfeit not less than $100 nor more than $500.
K. 
Penalty.
(1) 
Any person who is subject to the tax imposed by this section who fails or refuses to pay such tax, fails or refuses to allow the inspection of his state sales tax records by the Village Treasurer after such inspection has been requested by the Village Treasurer, fails to file a return as provided in this section, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this section may be required to pay forfeitures as provided in this section, together with the cost of prosecution. Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.
(2) 
Forfeiture. Any person who fails to pay the tax due under this section shall be subject to a forfeiture equal to 25% of the tax due for the previous year or $5,000, whichever is less.
[Added 7-6-2021 by Ord. No. 2021-06
A. 
Declaration of policy. A capitalization policy is hereby established for accounting purposes and for compliance with the Governmental Accounting Standards Board Statement No. 34. Assets under this classification follow specific accounting rules and are subject to annual audit requirements.
B. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
CAPITAL ASSETS
Real or personal property that have a value equal to or greater than the capitalization threshold for the particular classification of the asset and have an estimated life of greater than a single reporting period. They include land, land improvements, buildings, building improvements, machinery and equipment, vehicles, and infrastructure. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature. Examples include roads, bridges, drainage systems, water systems, and sewer systems.
C. 
Capitalization. The following capitalization policy is established:
Asset
Capitalization Threshold
Land
$1: capitalize only
Land improvements
$5,000
Building
$5,000
Building improvements
$5,000
Machinery and equipment
$5,000
Vehicles (passenger and heavy duty)
$5,000
Infrastructure
$10,000
D. 
Depreciation method. The following depreciation schedules are established with straight-line methodology:
Asset
Depreciation Schedule
Land
Nondepreciable
Land improvements
5 to 20 years
Building
40 years
Building improvements
5 to 25 years
Machinery and equipment
5 to 10 years
Vehicles (passenger)
5 years
Vehicles (heavy duty)
15 to 20 years
Infrastructure
20 to 50 years
[Added 11-15-2021 by Ord. No. 2021-10]
A. 
Purpose. The objective of the investment policy of the Village of Williams Bay is to conform with all applicable federal, state, and other legal requirements; to adequately safeguard principal; to provide sufficient liquidity to meet all operating requirements; and to obtain a reasonable rate of return.
B. 
Scope. The investment policy applies to all financial aspects of the Village of Williams Bay.
C. 
Prudence. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital, as well as the probable income to be derived.
D. 
Ethics and conflicts of interest. Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions.
E. 
Objective.
(1) 
The primary objectives, in order of priority, shall be:
(a) 
Legality: conformance with federal, state, and other legal requirements.
(b) 
Safety: preservation of capital and protection of investment principal.
(c) 
Liquidity: maintenance of sufficient liquidity to meet operating requirements.
(d) 
Yield: attainment of market rates of return.
(2) 
The portfolio should be reviewed periodically by the Finance and Personnel Committee as to its effectiveness in meeting the entity's needs of safety, liquidity, rate of return, diversification, and its general performance.
F. 
Delegation of authority. Management and administrative responsibility for the investment program is hereby delegated to the Treasurer by the Board of Trustees. The Treasurer shall oversee investment transactions conducted on behalf of the Village and has the authority to direct the transfer of funds between accounts established for investments. The Treasurer may contract with one or more investment advisors with prior approval of the Finance and Personnel Committee and with sufficient funds available within the Village budget.
G. 
Internal controls. The Treasurer is responsible for establishing and maintaining an internal control structure designed to insure that the assets of the Village are protected from loss, theft, or misuse. The internal controls shall be reviewed by the Village's independent auditor during the annual audit process. The internal controls shall address the following points:
(1) 
Control of collusion.
(2) 
Separation of transaction authority from accounting.
(3) 
Custodial safekeeping.
(4) 
Written confirmation of transactions for investments and wire transfers.
H. 
Authorized and suitable investments. Acceptable investments include the following:
(1) 
Bonds or securities issued or guaranteed as to principal and interest by the federal government, or by a commission, board, or other instrumentality of federal government.
(2) 
Certificate of deposit in any credit union, bank, savings bank, trust company, or savings-and-loan association which is authorized to transact business in the State of Wisconsin if certificates of deposit mature in not more than three years.
(3) 
State of Wisconsin Local Government Investment Pool.
(4) 
Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of dollar-denominated securities.
(5) 
Repurchase agreements that are secured by investment securities fully guaranteed by the U.S. government.
I. 
Collateralization. Funds on deposit in excess of FDIC limits must be secured by some form of collateral, witnessed by a written agreement, and held at an independent third-party institution in the name of the Village. The amount of collateral will not be less than 110% of the fair market value of the net amount of public funds secured. Additional collateral will be requested when the ratio declines below the level required and collateral will be released if the market value exceeds the required level. The custodian shall send statements of pledged collateral to the Treasurer on a monthly basis or as requested by the Village.
J. 
Diversification. The investments shall be diversified to avoid unreasonable risks. The Treasurer will:
(1) 
Limit investments to avoid overconcentration in securities from a specific issuer or business sector.
(2) 
Invest in securities with varying maturities.
(3) 
Use the option of investing a portion of the portfolio in readily available funds to insure that appropriate liquidity is maintained to meet ongoing obligations.
K. 
Maximum maturities. To the extent possible, the Treasurer shall attempt to match its investments with anticipated cash flow requirements. Maturities of individual securities must be in compliance with § 66.0603, Wis. Stats.
L. 
Reporting. The Treasurer shall provide the Finance and Personnel Committee an investment report on a quarterly basis or when a specific request is made. The report shall summarize the investment strategies employed; the types, terms, and characteristics of investment holdings; the total investment return; and the performance of each investment in comparison to the annual budget. The Treasurer shall immediately report investment issues or concerns to the Village Administrator. The Village Administrator shall report any significant investment issues or concerns to the Finance and Personnel Committee, as appropriate.
[Added 4-4-2022 by Ord. No. 2022-06]
A. 
Purpose. The Village recognizes the need to maintain an operating reserve in the general fund for the following purposes:
(1) 
Hold adequate working capital to meet cash flow needs during the fiscal year.
(2) 
Reduce the need for short-term borrowing.
(3) 
Serve as a safeguard for unanticipated expenditures of the Village.
(4) 
Show fiscal responsibility to maintain a high credit rating, which will help to reduce future borrowing costs.
B. 
Policy. These policy guidelines will provide direction during the budget process and demonstrate a commitment to maintain adequate financial reserves for long-term financial planning.
(1) 
The Village will maintain an unassigned general fund balance of not less than 30% and no more than 50% based on the budgeted operating expenditures, as measured on December 31 of each year.
(2) 
Any excess of revenues over expenditures at the end of the fiscal year will be added to the fund balance.
(3) 
If the unassigned general fund balance shall fall below the minimum 30% range, the Village will replenish shortages/deficiencies using appropriate budget strategies.
(4) 
Any projected surplus over 50% will be available for use by the Village as determined in the budget process, generally for one-time projects or debt reduction.
C. 
Reserves for all other funds.
(1) 
Reserves in other funds will be maintained at levels to cover annual operating costs or to provide for future capital costs. Deficit balances due to unforeseen circumstances will be addressed during the budget process.
(2) 
Prior to calculating the general fund reserve percentage, the Village will ensure that the library and recycling fund have been made whole related to any budgeted/actual deficits.
D. 
Administrative responsibilities. The Treasurer is responsible for monitoring and reporting the Village's various fund balance assignments. The Village Administrator and Treasurer will both make recommendations to the Village Board on the use of the various funds during the annual budget process and when the need may arise. The parameters should be reviewed by the Finance and Personnel Committee every two years or more often if conditions change.
[Added 11-4-2024 by Ord. No. 2024-05]
A. 
No license, registration or permit in the Village shall be issued to or renewed for an applicant until all delinquent Village taxes, assessments and forfeitures from Village ordinance violations and all due bills of any Village utility or other billings for Village services are paid in full.
B. 
The Village Board of the Village shall provide the licensee, registrant or permittee the opportunity for a hearing prior to nonrenewal of a license, permit or registration. The notice to the licensee, registrant or permittee shall be in writing prior to the nonrenewal and state the reasons for the intended action by the Village Board.