[HISTORY: Adopted by the Town Board of the
Town of Manitowish Waters as indicated in article histories. Amendments
noted where applicable.]
[Adopted 9-23-1997; amended in its entirety 5-9-2017]
As used in this article, the following terms shall have the
meanings indicated:
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.
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.
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.
As defined in W.S.A. § 77.51(4)(a), (b) and (c)
insofar as applicable to receipts for providing accommodations.
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.
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.
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.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
A.
Accommodations tax. Pursuant to W.S.A. § 66.0615, an accommodations tax in the amount of 4 1/2% is hereby imposed on the gross receipts derived from the business of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public as defined in § 320-1 of this article. Such accommodations tax shall not be subject to the selective sales tax imposed by W.S.A. § 77.52(2)(a)1.
B.
Membership hotel. If membership is required for use of the accommodations and the accommodations are provided as part of a package rate which includes other goods and/or services such as food, boat and motor, educational instruction, etc., the tax referred to in Subsection A, preceding, shall be applied only to that portion of the gross sales as is applicable to the accommodations and shall not be applied to the nonaccommodations components of the package rate. The determination will be made by the Town Treasurer upon application by the owner or operator of the facility. In the event the Town Treasurer is unable to determine the percentage of gross sales for providing accommodations, he or she shall refer the determination to the Town Board, which shall make the final determination. The Town Board shall make such determination based on evidence presented to it by the owner or operator of the facility and after investigation and recommendation by its Accommodations Committee. The determination so made by the Town Board shall be based on the fair charge for the accommodations which are furnished other than those as an incident of membership. Such tax shall not be subject to the selective sales tax imposed by W.S.A. § 77.52(2)(a)1.
C.
Distribution of tax. The revenues collected from the accommodation
tax shall be allocated as follows:
(1)
Twenty-five percent shall remain with the Town of Manitowish Waters;
said funds shall be used first for the cost of administration, and
any remaining balance shall be used for the maintenance and improvement
of recreational facilities and promotional projects relating to tourism,
upon the advice and with the assistance of the Town's Accommodations
Committee.
(2)
Seventy-five percent to the Manitowish Waters Chamber of Commerce
for advertising and promotion of hospitality and tourist businesses.
The allocation and distribution shall be made within 30 days after
each calendar quarter.
A.
Administration. This chapter shall be administered by the Town of
Manitowish Waters Treasurer.
B.
Application for accommodation tax permit. Every person furnishing rooms or lodging or owning or operating a hotel or motel as defined in § 320-1 of this article shall file annually with the Town Treasurer an application for an accommodations tax permit for each place of business. Every application for an accommodations tax permit shall be made upon a form prescribed and provided by the Town Treasurer and at no cost to the applicant.
C.
Issuing of accommodations tax permits. The Town Treasurer shall
grant and issue to each applicant a separate accommodations tax permit
for each place of business within the Town. Such accommodations tax
permit is not assignable and is valid only for the applicant in whose
name it is issued and for the transaction of business at the place
designated therein. It shall at all times be displayed conspicuously
at the place for which issued.
D.
Quarterly accommodations tax return and tax payment due dates. The accommodations tax is due and payable within 30 days of the close of each calendar quarter. A quarterly accommodations tax return shall be filed with the Town Treasurer by owners or operators of hotels or motels or others, as defined in § 320-1, with the Town, at the same time that said accommodations tax is due and payable.
E.
Annual accommodations tax reconciliation return due date. An annual
accommodations tax reconciliation shall also be required to be filed,
along with any tax that may be due, with the Town Treasurer within
30 days of the close of each calendar year. Said annual accommodations
tax reconciliation shall summarize the quarterly returns, reconcile
and adjust for errors in the quarterly returns, and shall contain
additional information as the Treasurer may require on said form.
F.
Timely filing of returns. Any return required to be filed under
the provisions of this article shall be postmarked by the United States
Postal Service no later than the due date of such return and shall
be considered filed in a timely manner.
G.
Extension of time to file returns. The Town Treasurer may, for good
cause, grant an extension of time to file any quarterly accommodations
tax return or annual accommodations tax reconciliation return, but
in no event shall said extension exceed one month from the required
filing date. Said extension will avoid the late filing penalty, but
interest will accrue on any tax not paid by the original due date
of the return.
H.
Recordkeeping requirement. Every person liable for the tax imposed by this article, shall keep or cause to be kept accurate records of gross receipts for the business of providing rooms or lodging in hotels or motels as defined in § 320-1 of this chapter.
I.
Interest charge for unpaid taxes. All accommodations taxes not paid
by the due date of any return required by this article shall bear
interest at the rate of 12% per annum for the due date of the return
until said tax is paid, exclusive of other penalties.
J.
Responsibility for unpaid tax. If any person liable for any amount
of tax under this article sells his or her business or stock of goods,
or quits the business, his or her successors or assigns shall be responsible
for any unpaid tax due under this article.
K.
Audit procedures. The Town Treasurer may, by office of field audit,
determine the tax required to be paid to the Town or the refund due
any person under this article. This determination may be made upon
the basis of the facts contained in the returns being audited or on
the basis of any other information within the Treasurer's possession.
L.
Confidentiality. All tax returns, schedules, exhibits, writings
or audit reports relating to such returns, on file with the Town Treasurer,
are deemed to be confidential, except that the Treasurer may divulge
their contents to the following and no others:
M.
Settlement. The Town Treasurer shall settle for accommodations taxes
collected during any calendar quarter pursuant to a contract between
the Manitowish Waters Chamber of Commerce and the Town of Manitowish
Waters. Such settlement shall be on a form prescribed by the Town
Treasurer.
N.
The Manitowish Waters Chamber of Commerce shall provide a monthly
financial statement reflecting the proceeds that it receives and the
amounts which it expends and for what purposes those amounts are expended.
A.
Revocation of permit. When any person fails to comply with any provision
of this article, the Treasurer may, upon 10 days' written notification
and after affording such person the opportunity to show cause why
his permit should not be revoked, revoke or suspend any or all of
the permits held by such person under this article. In the event that
such a permit is revoked or suspended, the Treasurer shall give to
such person written notice of the same. The Treasurer shall not issue
a new permit after the revocation of a permit until said person complies
with the provisions of this article. A fee of $10 shall be imposed
for the renewal or issuance of a permit previously suspended or revoked.
B.
Estimate of taxes for failure to file and failure-to-file penalty.
If any person fails to file a return as required by this article,
within 30 days following the due date, the Town Treasurer shall give
said person written notice that a failure-to-file penalty shall be
assessed. In the event that said person fails to respond by written
notification to the Treasurer within 10 days as to why said penalty
shall not be assessed, the Treasurer shall make an estimate of the
amount of the gross receipts under this article. Such estimate shall
be made for the period for which such person failed to file a return,
based upon the priors year's returns, if available, or upon any
quarterly returns as have been filed with the Treasurer, or upon any
such information as the Treasurer may obtain concerning the business.
On the basis of this estimate, the Treasurer shall compute and determine
the amount of tax due the Town, adding to the sum thus arrived at
a failure-to-file penalty equal to 25% of the tax due, exclusive of
other penalties or interest charges.
C.
Late-filing penalty. Any delinquent tax returns for which an extension
of time to file has not been granted by the Town Treasurer shall be
subject to a late-filing penalty of $20, exclusive of interest or
other penalties.
D.
False- or fraudulent-return penalty. Any person who files a false
or fraudulent return with the intent in either case to defeat or evade
the tax imposed by this article shall be assessed a fraudulent-filing
penalty of 50%, exclusive of interest and other penalties.
E.
Forfeiture. Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in § 320-3B, or who fails or refuses to permit the inspection of his or her business records by the Treasurer after such inspection has been duly requested by the Treasurer, or who fails to file a return as provided in this article, or who violates any other provision of this article, shall be subject to a forfeiture not to exceed $200. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.
F.
Issuance of citation. The Clerk or Treasurer of the Town of Manitowish
Waters shall be authorized to issue a citation pursuant to W.S.A.
§ 778.25 for any violation of this article.
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.
(2)
Room tax rate imposed.
(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).
