[Code 1966, § 2.08; Ord. No. 665, §§ I, II, 7-18-2000]
(a) The Board of Review of the Village shall be composed of five members,
including the Village President, Village Clerk and three members of
the Village Board of Trustees, who will be appointed by the Village
President subject to confirmation by the Village Board. The Board
of Review shall have the duties and powers prescribed in W.S.A. §§ 70.46
and 70.47.
[Amended 4-15-2020 by Ord. No. 978]
(b) Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, then, such income and expense information that is provided
to the Assessor shall be held by the Assessor on a confidential basis,
except, however, that said information may be revealed to and used
by persons; in the discharging of duties imposed by law; in the discharge
of duties imposed by office (including, but not limited to, use by
the Assessor in performance to official duties of the Assessor's
office and use by the board of review in performance of its official
duties); or pursuant to order of a court. Income and expense information
provided to the Assessor under § 70.47(7)(af), unless a
court determines that it is inaccurate, is, per § 70.47(7)(af),
not subject to the right of inspection and copying under § 19.35(1),
Wis. Stats.
(c) Members of the Village Board who are appointed members of the Board
of Review shall be compensated as established by resolution, from
time to time, by the Village Board.
[Added 4-15-2020 by Ord.
No. 978]
[Code 1966, § 19.01; Ord. No. 535, § I, 3-1-1994]
(a) Aggregate tax stated on roll. Pursuant to W.S.A., § 70.65(2),
the Village Clerk shall, in computing the tax roll, insert only the
aggregate amount of state, county, schools, lake district, 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, firm
or corporation against whom the tax is levied.
(b) Rates stamped on receipts. Pursuant to W.S.A., § 74.08(1),
in lieu of entering on each tax receipt the several amounts paid respectively
for state, county, schools, lake district, and local taxes, the aggregate
amount of such taxes shall be combined in a single column on the tax
receipt issued by the Village Treasurer. The Village Treasurer shall
cause to be printed or stamped on the tax receipt the separate proportion
or rate of taxes levied for state, county, schools, lake district,
and local taxes or other purposes.
(c) Two-installment payment option. The two-installment payment option
shall work as follows:
[Amended 6-19-2019 by Ord. No. 962]
(1) All taxes on real property and improvements on leased property shall
be paid in one of the following ways:
a. In full on or before January 31 of the year following the issuance
of the tax bill; or
b. In two equal installments unless the total of the real property tax
levied on a parcel of property is less than $100 or if the total property
tax levied on an improvement on leased land is less than $100, in
which case the tax shall be due on or before January 31 of the year
following the issuance of the tax billing. In other circumstances,
the tax may be paid in two equal installments with the first installment
payment on or before January 31 of the year following the year of
the issuance of the tax billing, and the second installment payment
being due on or before July 31 of the year following the year for
which the tax billing was made.
c. All special assessments, special charges and special taxes that are
placed in the tax roll shall be paid in full on or before January
31 of the year following the year for which the tax bill was issued
and which contains the special assessment, special charge and other
taxes unless otherwise provided for by Village ordinance.
d. All personal property taxes except those for improvements on leased
lands shall be paid in full on or before January 31 of the year following
the year in which the personal property tax billing is issued.
e. If all special assessments, special charges, special taxes and personal
property taxes (except those on improvements on leased lands) that
are due under this section are not paid in full on or before five
working days after January 31, the amounts unpaid are delinquent as
of February 15. If any special assessments, special charges, special
taxes are entered in the tax roll as charges against a parcel of real
property and are delinquent under this subsection, the entire annual
amount of the real property taxes and taxes on improvements on leased
lands for that parcel which is unpaid are delinquent as of February
1.
f. All real property and improvements on leased land taxes, special
assessments, special charges and special taxes shall become delinquent
if not paid on or before July 31, and all delinquent personal property
taxes, whenever paid, shall be paid together with interest and penalties
charged from the preceding February 1 to the Village Treasurer. All
real property and improvements on leased land taxes, special assessments,
special charges and special taxes become delinquent and if not paid
under this subsection shall be paid, together with interest and penalties
charged from the preceding February 15.
g. If the Village Treasurer receives a payment from a taxpayer which
is not sufficient to pay all general property taxes, special charges,
special assessments and special taxes due, the Treasurer shall apply
the payment to the amounts due, including interest and penalties,
in the following order:
1.
General personal property taxes;
2.
Delinquent utility charges;
6.
Real property taxes.
The allocations under this section are conclusive for purposes
of settlement under W.S.A. §§ 74.23 to 74.29, and for
determining delinquencies under this section. The settlements under
this section are not applicable to settlements with respect to payments
received by a County Treasurer after the County has settled in full
for special charges, special assessments, special taxes and real property
taxes with the Village of Mukwonago.
h. The Village Treasurer shall retain the tax roll and make collections
through July 31. On or before August 15, the Village Treasurer shall
return the tax roll to the County Treasurer. The County Treasurer
shall collect all returned, delinquent, real property and improvements
on leased land taxes, special assessments, special charges and special
taxes, together with interest and penalty assessed from the previous
February 1 as provided for under W.S.A. § 74.47. The Village
Treasurer shall forward to the County Treasurer all real property
and improvements on leased land, taxes, special taxes, special charges
and special taxes received which was not settled for or retained for
the Village under W.S.A. § 74.30.
(2) The provisions of this subsection shall not become effective until
the tax year following the year in which this subsection is adopted,
provided that this subsection becomes effective on or before August
15.
[Ord. No. 638, § I, 1-5-1999]
(a) Definitions.
HOTEL
Has the meaning given in W.S.A., § 77.52(2)(a)1.
MOTEL
Has the meaning given in W.S.A., § 77.52(2)(a)1.
PERSON
Includes corporation, partnerships, and all other business
entities.
TOURISM
Travel for recreational, business or educational purposes.
TOURISM ENTITY
A nonprofit organization that came into existence before
January 1, 1992, and provides staff, development or promotional services
for the tourism industry in a municipality.
TRANSIENT
Has the meaning given in W.S.A., § 77.52(2)(a)1.
(b) Imposition of room tax. Pursuant to W.S.A., § 66.75, a
tax is imposed on the privilege of furnishing, at retail, except sales
for resale, rooms or lodging to transients by hotelkeepers, motel
operators and other persons furnishing accommodations that are available
to the public, irrespective of whether membership is required for
use of the accommodations. This tax shall not be imposed on sales
to the federal government and persons listed under W.S.A., § 77.54
(9a). Such tax shall be at the rate of 6% of the gross receipts from
such retail furnishing of rooms or lodging excluding statutorily exempt
transactions. 70% of the tax collected shall be forwarded by the Village
Treasurer to the commission to be used to promote tourism development
within the Village of Mukwonago.
(c) Commission.
(1) The commission shall consist of four members who shall be appointed
by the Village President and confirmed by a majority vote of the members
of the Village Board who are present when the vote is taken. One commission
member shall represent the Wisconsin hotel and motel industry. Commissioners
shall serve for a one-year term, at the pleasure of the Village President,
and may be reappointed. The commission shall meet regularly, and,
from among its members, it shall elect a chairperson, vice chairperson
and secretary.
(2) The commission shall provide an annual report to the Village Board
which sets forth the manner in which the tourism promotion revenues
were spent.
(3) The commission shall contract with one organization to perform the
functions of a tourism entity. The commission shall use the room tax
revenue that it receives to promote and develop tourism within the
Village of Mukwonago.
(4) The commission may not use any of the room tax revenue to construct
or develop a lodging facility.
(d) Collection of tax.
(1) The tax shall be administered and collected by the Village Treasurer.
The Treasurer may, by field audit, determine the tax required to be
paid to the Village or the refund due. The Treasurer's determination
shall be made upon the basis of the facts contained in the return
being audited and upon any other information available to the Treasurer.
The Treasurer is authorized to examine and inspect the books, records,
memoranda (in whatever form) and property of any person which are
directly related to the tax or which have a direct bearing upon the
gross receipts upon which the tax due is determined in order to verify
the tax liability of that person or business entity.
(2) The room tax shall be paid on a quarterly basis to the Village Treasurer.
It is due and payable and must be received in the office of the Village
Treasurer on or before the last business day of the month next succeeding
the calendar quarter for which it is imposed.
(3) A return shall be filed with the Village Treasurer on or before the
same date on which the tax is due and payable. Such return shall be
on a form provided by the Village and shall show the gross receipts
of the preceding calendar quarter from such retail furnishing of rooms
or lodging, the amount of taxes imposed for such period, and such
other information as the Village Treasurer deems necessary, provided
it is directly related to the tax.
(4) Every person required to file such quarterly returns shall also file
an annual return on a form provided by the Village Treasurer. The
completed returns shall be due and filed as part of the quarterly
return for the fourth quarter of each calendar year. The annual return
shall summarize the quarterly returns, reconcile and adjust for any
errors in quarterly returns, and shall contain additional information
as required by the Village Treasurer, provided it relates directly
to the tax. All quarterly and annual returns shall be signed by the
person required to file a return, or his or her duly authorized agent.
(5) Every person liable for the tax imposed under this section shall
cause to be kept such records, receipts, invoices and other pertinent
papers in such form as the Village Treasurer and this section requires.
Such records shall be retained and made available upon demand for
a period of three years from the due date of a filing period.
(6) The room tax imposed shall be a continuing liability upon the business
entity or person upon whom it is imposed until paid in full. Business
successors shall be liable for the preceding calendar quarter for
which a return has not been filed and/or for which payment has not
been received.
(7) All unpaid room taxes shall bear interest at the rate of 12% per
annum from the due date of the return until the first day of the month
following the month in which the tax is paid.
(8) If a person files a false or fraudulent return with the intent to
defeat or evade any portion of the tax imposed, then a penalty of
50% shall be added to the tax required to be paid, exclusive of interest
and other penalties.
(e) Enforcement.
(1) The Village may exchange audit and other information with the department
of revenue and may do any of the following:
a. Whenever the Village has probable cause to believe that the correct
amount of room tax has not been assessed or that the tax return is
not correct, inspect and audit the financial records of any person
or entity subject to the room tax to determine whether or not the
correct amount of room tax is assessed and whether or not any room
tax return is correct.
b. Enact a schedule of forfeitures, not to exceed 5% of the room tax,
to be imposed on any person or entity subject to the room tax who
fails to comply with a request to inspect and audit the person's
financial records.
c. Determine the room tax owed according to its best judgment if any
person required to make a return fails, neglects or refuses to do
so for the amount, in the manner and form and within the time prescribed
by the Village.
d. Require each person subject to the room tax to pay an amount of taxes
that the municipality determines to be due plus interest at the rate
of 1% per month on the unpaid balance. No refund or modification of
the payment determined may be granted until the person files a correct
room tax return and permits the municipality or district to inspect
and audit his or her financial records under par.(a).
e. Impose a forfeiture, not to exceed 25% of the room tax due for the
previous year, or $5,000, whichever is less, to be imposed for failure
to pay the tax.
(2) Village officials shall maintain the confidentiality of information
obtained under [section] 78-3(e)(1) except to allow individuals access
to the information for persons using the information in the discharge
of duties imposed by law or of the duties of their office or by order
of a court. Village officials or other persons violating this subsection
may be required to forfeit not less than $100 nor more than $500.