[HISTORY: Adopted by the Town Board of the Town of Fulton 9-10-2019 by Ord. No. 2019-13.[1] Amendments noted where applicable.]
[1]
Editor's Note: This ordinance was adopted as Ch. 280, but
was renumbered to maintain the organization of the Code.
Except as defined below, in this chapter capitalized terms shall
have the definitions ascribed to them in § 66.0615 of the
Wisconsin Statutes.
The Edgerton Area Chamber of Commerce Inc., a Wisconsin nonstock
corporation, and its successors.
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.
A tax on the privilege of furnishing, at retail, rooms or
lodging to transients by the Operators pursuant to the Room Tax Act.
Section 6.0615 of the Wisconsin Statutes, as amended from
time to time.
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.
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.
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.
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]
A.
Tax imposed. Pursuant to the Room Tax Act, there is hereby imposed
a 5% room tax on the privilege of furnishing or selling, at retail,
rooms or lodging to transients by the operators. Operators shall remit
all room taxes to the Town Clerk/Treasurer in accordance with the
requirements of this chapter and the Room Tax Act. Such tax shall
not be subject to the selective sales tax imposed by Wisconsin Statutes
§ 77.52(2)(a)1 and may not be imposed upon sales to the
federal government and persons listed under Wisconsin Statutes § 77.54(9a).
The room tax shall be allocated as follows:
[Amended 12-14-2021 by Ord. No. 2021-14]
(1)
Seventy percent shall be imposed and allocated toward the support
of the Room Tax Commission, to be used for the promotion of the Tourism
Zone as a tourism destination.
(2)
Thirty percent ("municipal room tax") shall be imposed and retained
by the Town of Fulton to be used as determined by the Town Board.
B.
Taxation Effective Date. The effective date of the Room Tax shall
be January 1, 2020.
C.
Room tax payment frequency. Room tax shall be paid by the operator
on a quarterly basis to the Town Clerk/Treasurer.
[Amended 12-14-2021 by Ord. No. 2021-14]
D.
Room Tax Return.
(1)
The Room Tax Return filed with the room tax payment by the Operator
shall contain the following information: name of the business, physical
address, postal address, municipality located within, name of the
designated person filling out the return, month and year the return
is for, total available rental units during the month (number of rental
units in the facility multiplied by the days in the month or days
they were open), number of rooms or units rented, total lodging sales
for the month, room tax to be paid (which should equal total lodging
sales multiplied by the 5% Room Tax) and the signature of the person
filling out this return, attesting to the accuracy. This information
will allow the municipality or Commission to judge the accuracy of
the return and, with all returns in total, to judge the effectiveness
of the tourism promotion.
(2)
Every Operator required to file such monthly report shall, with the
first report, elect to file an annual report based on either the calendar
year or its fiscal year. Such annual report shall be filed within
90 days of the close of each such calendar or fiscal year. The annual
return shall summarize the monthly reports, shall reconcile and adjust
for errors in the monthly reports, and shall contain certain such
additional information as the Town requires. Such annual reports shall
be signed by a representative of the Operator or its duly authorized
agent, but need not be verified by oath. The Town may, for good cause,
extend the time of filing any report, but in no event shall such extension
be longer than one month after the due date.
E.
Priority of Payment. In the event any Operator fails to remit the
entire Room Tax amounts due under this chapter, the Town directs that
the amounts actually received by the Town shall be applied in the
following priority order:
F.
Confidentiality of Reports. All Room Tax returns, schedules, exhibits,
writings or audit reports relating to such returns on file with the
Commission and the municipality are deemed confidential pursuant to
Wisconsin Statutes § 66.0615(3) except they may divulge
their contents to the following and no others:
(1)
The person who filed the return.
(2)
Officers, employees or agents of the Town Clerk/Treasurer and the
Commission.
(3)
Other persons for the use in the discharge of duties imposed by law,
or in the discharge of the duties of their office (unless otherwise
prohibited by law), or by order of a court.
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.
A.
This chapter shall be administered by the Town Clerk/Treasurer.
B.
Permit Required . Every Operator under this chapter shall annually
file with the Town Clerk/Treasurer an application for a permit for
each place of business that is required to collect Room Tax hereunder
before providing lodging for transients. Every application for a permit
shall be made upon a form prescribed by the Town and shall pay an
annual fee of $35 and set forth the name under which the applicant
transacts or intends to transact business, the location of place of
business, and such other information as the Town requires. The application
shall be signed by the owner if a sole proprietor and, if not a sole
proprietor, by the person authorized to act on behalf of such owner.
At the time of making an application, the applicant shall pay the
Town a fee of $35 for each permit. A permit issued hereunder is nontransferable.
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.
