Except as defined below, in this chapter capitalized terms shall
have the definitions ascribed to them in § 66.0615 of the
Wisconsin Statutes.
CHAMBER
The Edgerton Area Chamber of Commerce Inc., a Wisconsin nonstock
corporation, and its successors.
OPERATORS
Hotelkeepers, motel operators, lodging marketplaces, owners
of short-term rentals, and other persons furnishing accommodations
that are available to the public, which are located in the Town and
are obligated to pay Room Taxes under this chapter.
ROOM TAX
A tax on the privilege of furnishing, at retail, rooms or
lodging to transients by the Operators pursuant to the Room Tax Act.
ROOM TAX ACT
Section 6.0615 of the Wisconsin Statutes, as amended from
time to time.
ROOM TAX COMMISSION
The Edgerton Room Tax Commission created by the Municipalities
within the Tourism Zone pursuant to the Room Tax Commission Agreement
in order to coordinate tourism promotion and tourism development within
the Tourism Zone.
ROOM TAX COMMISSION AGREEMENT
The Room Tax Commission Agreement, dated October 1, 2019,
entered into by and among the Municipalities and the Room Tax Commission,
as amended from time to time.
TOURISM ZONE
That geographic area encompassing the City of Edgerton, Wisconsin;
the Town of Albion, Wisconsin; and the Town of Fulton, Wisconsin that
hereafter becomes a party to the Room Tax Commission Agreement.
TRANSIENT
Any person residing for a continuous period of less than
30 days in a hotel, motel or other furnished accommodations available
to the public.
[Amended 12-14-2021 by Ord. No. 2021-14]
The Room Tax Commission shall contract with a "tourism entity,"
or qualified "nonprofit organization," as those terms are defined
in the Room Tax Act (collectively, "Tourism Entity"), for purposes
of providing staff, support services and assistance to promote the
Tourism Zone to visitors as more fully set forth in an agreement between
the Room Tax Commission and the Tourism Entity.
The Town shall enforce this chapter in accordance with the Room
Tax Act.
A. Penalty for Violations. In addition to the forfeiture set forth in
Subsection A(3) herein, any Operator in violation of the terms of
this chapter, by failing to obtain and maintain a permit when such
permit is required, shall be subject to a forfeiture not to exceed
$200 for each violation. Each room or unit separately rented or offered
for rent, and each day of such rental or offer for rental of such
unit, shall be a separate violation. In addition, injunctive relief
is hereby authorized to discontinue any violation of this chapter.
Any Operator deemed to have violated any of the provisions of this
chapter shall be obligated to pay the costs of prosecution, in addition
to actual attorney fees expended in the course of said enforcement.
The Town may revoke or suspend any permit issued hereunder for failure
to comply with the provisions hereof.
B. Liability for Tax on Sale or Transfer of Business. If any Operator
liable for any amount of tax under this chapter sells or transfers
all or substantially all of its interest in its hotel, motel or other
lodging accommodation, its successors or assigns shall withhold sufficient
amounts from the purchase price to pay any amount of Room Tax liability
due through the sale or transfer date until the Operator produces
a receipt that its liability has been paid in full or a certificate
stating that no Room Tax amount is due. If a successor Operator subject
to the tax imposed by this chapter fails to withhold such amount from
the purchase price as required, such successor Operator shall become
personally liable for payment of the Room Tax amount it is required
to withhold.
C. Delinquent Room Tax. Delinquent Room Tax returns shall be subject
to a $25 late filing fee. The tax imposed by this chapter shall become
delinquent if not paid by the due date of the return. A forfeiture
of 25% of the room tax due or $5,000 whichever is less, of the tax
imposed is hereby established and due and owing in the event that
the room tax is not paid within 30 days after the due date of the
return. In addition to this forfeiture, all unpaid taxes under this
chapter shall bear interest at the rate of 1% per month from the due
date of the return until received and deposited by the Town Clerk/Treasurer.
D. Inspection and Audit of Financial Records. 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, or that
the tax has not been paid, the Town Clerk/Treasurer is authorized
to examine and inspect the books, records, memoranda and property
of any person in order to verify the tax liability of the person or
another person to determine the amount of tax owed. Any Operator who
fails to comply with a request to inspect and audit the Operator's
financial records shall be subject to a forfeiture in an amount equal
to 5% of amount of tax due in the best judgment of the Town Clerk/Treasurer.
The Operator shall pay the amount of tax determined due by the Town
Clerk/Treasurer plus interest at the rate of 1% per month on the unpaid
balance. If any past due tax, interest or penalties are due at the
beginning of a calendar year, a new annual room tax lodging permit
will not be issued unless satisfactory financial arrangements have
been made with the Town Clerk/Treasurer to satisfy payment.