[Adopted 9-23-1997; amended in its entirety 5-9-2017]
As used in this article, the following terms shall have the
meanings indicated:
ACCOMMODATIONS TAX
A tax on the gross receipts derived from the business of
furnishing, at retail, rooms or lodging to transients by owners or
operators of hotels or motels, and other persons furnishing accommodations
that are available to the public, irrespective of whether membership
is required for the use of the accommodations.
ACCOMMODATIONS TAX ANNUAL RECONCILIATION
A form prescribed and provided by the Town Treasurer for
the purpose of reconciling the books of account for owners and operators
of hotels and motels with the quarterly accommodations tax returns
filed for the year.
ACCOMMODATIONS TAX PERMIT
A permit issued by the Town of Manitowish Waters annually to owners or operators of hotels or motels or others as defined in §
320-1 of this article.
GROSS RECEIPTS
As defined in W.S.A. § 77.51(4)(a), (b) and (c)
insofar as applicable to receipts for providing accommodations.
HOTEL or MOTEL
A building or group of buildings in which the public may
obtain accommodations for consideration, including, without limitation,
such establishments as inns, motels, tourists homes, tourist houses
or courts, lodging housing, rooming houses, camps, 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 one month and accommodations
furnished by any hospital, sanitorium, 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 or associations inures to the benefit
of any private shareholder or individual.
QUARTERLY ACCOMMODATIONS TAX RETURN
A form prescribed and provided by the Town Treasurer to the
owners or operators of hotels or motels or others for the purposes
of computing and submitting payment of the accommodations tax on a
quarterly basis to the Town.
QUARTERLY AMENDED ACCOMMODATIONS TAX RETURN
A form prescribed and provided by the Town Treasurer for
the purpose of amending a quarterly accommodations tax return previously
filed with the Treasurer that requires correction of clerical or accounting
errors.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
References to the terms "person," "anyone," "others," or like
references shall be deemed to refer to a person, a sole proprietorship,
a company, a partnership, a corporation, a municipal corporation,
and also a responsible member or a responsible officer or a responsible
managing agent or any single proprietorship, partnership, company
or corporation unless the context clearly indicates otherwise.
Nothing contained in this article shall be deemed to limit or
restrict the application of any state law or administrative regulation
of any state agency regulating the subject of this article.
A. New reporting requirements (2017). Starting in 2017, every municipality
that imposes room tax must file an annual SL-304 form report with
the Wisconsin Department of Revenue (DOR). The SL-304 form must be
filed electronically by May 1 of the subsequent year. The following
information from the previous year must be reported:
(1) Amount of room tax collected.
(3) Detailed accounting of:
(a)
Amounts forwarded to a tourism entity or commission.
(b)
Expenditures of $1,000 or more made by the tourism entity or
commission.
(4) For each tourism entity or commission that received room tax revenues
in the previous year, a list of the commission's or tourism entity's
governing body members, and the name of the business entity each member
owns, operates, or is employed by (if any).