[HISTORY: Adopted by the Common Council of the City of Neillsville as indicated in article histories. Amendments noted where applicable.]
[Adopted as Title 2, Ch. 5, of the 1985 Code]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2). Wis. Stats., the Clerk-Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, country, school 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 against whom the tax is levied.
B. 
Rates stamped on receipts. Pursuant to § 74.08(1), Wis. Stats., in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Clerk-Treasurer. The Clerk-Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
A. 
Bond eliminated. The City of Neillsville elects not to give the bond on the City Clerk-Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
City liable for default of treasurer. Pursuant to § 70.67(2), Wis. Stats., the City shall be obligated to pay, in case the Clerk-Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Clerk-Treasurer to the County Treasurer.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Departmental estimates. When requested by the Mayor and City Clerk-Treasurer, each year, each officer, department and committee shall file with the Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year, and of the conditions and management of such fund; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Clerk-Treasurer and shall be designated as "departmental estimates," and shall be as nearly uniform as possible for the main division of all departments.
B. 
Budget preparation. Each year the Mayor and the Clerk-Treasurer shall prepare and submit to the Common Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
(1) 
The expense of conducting each department and activity of the City for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
(2) 
An itemization of all anticipated income of the City from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal year.
(3) 
An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
(4) 
Such other information as may be required by the Common Council and by state law.
C. 
Copies of budget. The Common Council shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
D. 
Hearing.
(1) 
The Mayor and Clerk-Treasurer shall submit to the Council at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Council it shall be deemed to have been regularly introduced therein.
(2) 
A summary of such budget and notice of the time and place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon, shall be published in a newspaper of general circulation in the City of Neillsville at least 15 days prior to the time of such public hearing.
(3) 
Not less than 15 days after the publication of the proposed budget and the notice of hearing thereon, the public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the City of Neillsville shall have the opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
The amount of the tax to be levied or certified, the amounts of the various appropriations and the purposes thereof shall not be changed after approval of the budget except by a 2/3 vote of the entire membership of the Common Council. Notice of such transfer shall be given by publication within 15 days thereafter in the official City newspaper.
No money shall be drawn from the treasury of the City, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 55-4 of this article. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Common Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
A. 
The Common Council shall designate the public depository or depositories within this state within which City funds shall be deposited, and when the money is deposited in such depository in the name of the City, the Clerk-Treasurer and bondsman shall not be liable for such losses as are defined by state law. The interest arising therefrom shall be paid into the City treasury.
B. 
The Mayor and Clerk-Treasurer may sign on behalf of the City all necessary checks and other withdrawal orders of City funds.
[Amended 12-23-2013 by Ord. No. 1043]
A. 
Claims to be audited and approved. Pursuant to § 66.0609, Wis. Stats., the City of Neillsville creates this section to establish an alternative system for approval of claims, other than the voucher method as prescribed by § 66.0607, Wis. Stats. Prior to submission of any account, demand or claim to the Common Council for approval or payment, the City Clerk-Treasurer shall audit and approve each claim as a proper charge against the treasury, and endorse his/her approval on the claim after having determined that all of the following conditions have been complied with:
(1) 
That funds are available for the claim pursuant to the budget approved by the governing body.
(2) 
That the item or service covered by the claim has been duly authorized by the proper official, department head or board or commission.
(3) 
That the item or service has been actually supplied or rendered in conformity with the authorization described in Subsection A(2).
(4) 
That the claim is just and valid pursuant to law.
B. 
Auditing of claims.
(1) 
The City Clerk-Treasurer shall file with the governing body, not less than monthly, a list of the claims approved under Subsection A above, showing the date the claim is scheduled to be paid, name of claimant, the purpose of the claim and the amount of the claim. Prior to any payment being made on a claim, the governing body shall review the filing and must approve the claim(s) by a majority of the body endorsing his/her approval on the filing.
(2) 
The governing body of the City of Neillsville shall obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under Ch. 442, Wis. Stats., and designated by the governing body.
C. 
Payment of regular wages or salaries. Regular wages or salaries of City officers and employees shall be paid by payroll, verified by the proper City official, department head, board or commission and filed with the City Clerk-Treasurer in time for payment on the regular payday.
D. 
Method of incurring claims. All action of the Common Council appropriating money or creating a charge against the City, other than claims for purchases or work previously authorized by the Council, shall only be acted upon at the next regular meeting after introduction, provided that this rule may be suspended by affirmative vote of 3/4 of all members of the Council. A roll call vote shall be taken and recorded on all appropriations.
In lieu of the personal signatures of the Clerk-Treasurer and Mayor, there may be affixed on order checks the facsimile signatures of such persons adopted by them and approved by the Common Council, but the use of the facsimile signature shall not relieve such official from any liability to which he/she is otherwise subject, including the unauthorized use thereof.
[Added 9-23-2008 by Ord. No. 1023; amended 11-12-2008 by Ord. No. 1026; 10-1-2012 by Ord. No. 1033; at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Definitions. For the purpose of this section, the following words and phrases shall have the following meanings:
GROSS RECEIPTS
The sales price as defined in § 77.51(15b), Wis. Stats.
HOTEL/MOTEL
A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inn, motels, hotels, tourist homes, tourist housing or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and other building or group of buildings in which accommodations are available to the public, except accommodations including mobile homes as defined in § 66.0435(1)(d), Wis. Stats., whether the home is classified as real or personal property, rented for a continuous period of more than one month, and accommodations furnished by any hospitals, sanitoriums or nursing homes or by corporations or associations organized and operated exclusively for religious, charitable or education purposes, provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
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.
B. 
Imposition; fee.
(1) 
Imposition of room tax. Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms, lodging or sites for sleeping to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall not be imposed on food or other services provided. Such tax shall be at the rate of 6% of the gross receipts from such retail furnishing of rooms, lodging or sites for sleeping, except such gross receipts received from persons who are themselves exempt from paying a room tax. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1., Wis. Stats.
(2) 
Administrative fee. Any and all hotel keepers, innkeepers, motel operators or other persons who are subject to the tax imposed in Subsection B(1) above that pay the tax obligation in a timely manner shall be allowed to retain 5% of the tax imposed as an administrative fee.
C. 
Distribution of taxes collected. 100% of the proceeds of such tax when collected shall be deposited into the City's general fund and shall be apportioned as follows:
(1) 
70% shall be spent by the municipality on tourism promotion and development.
(2) 
30% shall be spend by the municipality for parks and recreation within the municipality.
D. 
Administration.
(1) 
Collection and distribution of the room tax shall be administered by the City Treasurer. The tax imposed under this section is due and payable within one month of the end of each calendar quarter for which imposed. A tax return shall be filed with the City Treasurer along with taxes due by those furnishing at retail such rooms and lodging on or before the same date on which the tax is due and payable. Accompanying the return shall be a copy of the current state sales tax report for the quarter.
(2) 
All quarterly returns shall be signed by the person required to file a return or his/her authorized agent, but need not be verified by oath.
E. 
Interest on late taxes. All late taxes under this section shall bear interest at a rate of 1% per month from the due date of the tax until the first day of the month following the month in which the tax is paid or deposited with the City Treasurer.
F. 
Issuance of permit.
(1) 
Every person furnishing rooms or lodging under Subsection F(2) for the purpose of identifying such businesses shall file with the City Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business and such other information as the City Treasurer requires. The application shall contain an authorization to the Wisconsin Department of Revenue to release sales tax returns and information to the City Treasurer. The application shall be signed by the owner if a sole proprietor and if not a sole proprietor and if not a sole proprietor, by the person authorized to act on behalf of such applicant.
(2) 
After compliance with Subsection F(1) by the applicant, the City Treasurer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.
(3) 
Whenever any person fails to comply with this section, the City Clerk may, upon 10 days notification, and after affording such person the opportunity to show cause why his/her permit should not be revoked, revoke or suspend any or all of the permits held by such person. The City Clerk shall give to such person written notice of the suspension or revocation of his/her permit unless he/she is satisfied that the former holder of the permit will comply with the provisions of this section. A fee of $10 shall be imposed for the renewal or issuance of a permit which had been previously suspended or revoked.
G. 
Delinquent taxes.
(1) 
No permit under this article shall be granted or issued to any person or for any premises against whom or for which taxes or charges by the City are delinquent and unpaid.
(2) 
If the grant or issuance of a permit is denied for nonpayment of taxes or charges, the City Treasurer shall notify the applicant in writing that the permit will not be granted or issued for nonpayment of taxes or charges. The applicant may appeal the decision to the Common Council, which may grant or deny the permit after affording the applicant a hearing before the Common Council.
H. 
Tax liability on transfer of business. If any person liable for any amount of tax under this section sells the business or stock of goods or quits the business, his/her successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the City Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount of tax from the purchase price as required, the purchaser shall become personally responsible for payment of the amount required to be withheld to the extent of the purchase price of the accommodations valued in money.
I. 
Audit. Whenever the City 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, the City Treasurer may by audit determine the tax required to be paid to the City or the refund due to any person under this section. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information obtained by the City Treasurer. The City Treasurer is authorized to examine and inspect the Wisconsin sales tax records, the books, records, memoranda and property of any person in order to verify the tax liability of that person. Nothing herein shall prevent the City Treasurer from making a determination.
J. 
Records. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the City Treasurer requires and shall make them available for inspection by the City Treasurer upon reasonable notice.
K. 
Confidentiality. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the City Treasurer are deemed to be confidential, except the City Treasurer may divulge their contents to the person who filed the return; officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue; City Attorney; Mayor; finance, budget or personnel committee chair; and no others.
L. 
Late filing fee. Delinquent tax returns shall be subject to a late filing fee in an amount as set from time to time by the Common Council. The tax imposed by this section shall become delinquent if not paid:
(1) 
In the case of a timely return, within 30 days after the due date or the return, or within 30 days after expiration of an extension period if one has been granted.
(2) 
In the case of no return being filed or a return being filed late, by the date of the return.
M. 
Nonfiling or late filing penalty. If, due to negligence, no return is filed or a return is filed late, or an incorrect return is filed, the entire tax finally determined shall be subject to a penalty of $25, exclusive of interest or other penalties. If a person fails to file a return when due, or files a false or fraudulent return with the intent in either case to defeat or evade the tax imposed by this section, a penalty of $25 shall be added to the tax required to be paid, exclusive of interest or other penalties.
N. 
Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in Subsection F, fails or refuses to permit the inspection of his/her state sales tax records by the City Treasurer after such inspection has been requested by the City Treasurer, fails to file a return as provided in this section, fails to remit the taxes due within 60 days of the tax due date, or who violates any other provision of this section may be subject to a forfeiture as provided in § 66.0615, Wis. Stats. Each day or portion thereof that such violation continues is deemed a separate offense.
[Adopted as Title 2, Ch. 6, of the 1985 Code]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
The City of Neillsville, by resolution of its Common Council, may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement out of the proceeds of the special assessments and may provide for the payment of all or any part of the cost of the work or improvement.
B. 
The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Common Council.
A. 
Prior to making any such special assessments, the Common Council shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of installments in which the special assessments may be paid or that the number of installments will be determined at the hearing required under § 55-16 of this article and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
B. 
The report required by Subsection A shall consist of:
(1) 
Preliminary or final plans and specifications.
(2) 
An estimate of the entire cost of the proposed work or improvement.
(3) 
An estimate, as to each parcel of property affected, of:
(a) 
The assessment of benefits to be levied.
(b) 
The damages to be awarded for property taken or damaged.
(c) 
The net amount of such benefits over damages or the net amount of such damages over benefits.
(4) 
A statement that the property against which the assessments are proposed is benefited where the work or improvements constitute an exercise of the police power. In such case the estimates required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.
C. 
A copy of the report when completed shall be filed with the Clerk-Treasurer for public inspection.
The cost of any work or improvement to be paid in whole or in part by special assessment on property may include the direct and indirect cost thereof, the damages occasioned thereby, the interest on bonds or notes issued in anticipation of the collection of the assessments, a reasonable charge for the services of the administrative staff of the City and the cost of any architectural, engineering and legal services, and any other item of direct or indirect cost which may reasonably by attributed to the proposed work or improvement. The amount to be assessed against all property for any such proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the Common Council.
A. 
If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and shall be paid by the City.
B. 
A parcel of land against which has been levied a special assessment for the sanitary sewer or water main laid in one of the streets upon which it abuts, shall be entitled to such deduction or exemption as the Common Council determines to be reasonable and just under the circumstances of each case, when a special assessment is levied for the sanitary sewer or water main laid in the other street upon which such corner lot abuts. Under any circumstance the assessment will not be less than the long way of such lot. The Common Council may allow a similar deduction or exemption from special assessments levied for any other public improvement.
On the completion and filing of the report required in § 55-13C of this article, the Clerk-Treasurer shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Common Council or Committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given either by publication in the official City newspaper or posted in not less than three public places within the City and a copy of said notice shall be mailed to each interested person whose post office address is known. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
A. 
After the hearing, the Common Council may approve, disapprove, modify or re-refer the report to the designated officer or employee with such direction as it deems necessary to change the plans and specifications so as to accomplish a fair and equitable assessment.
B. 
If an assessment be made against any property and an award of compensation or damage be made in favor of the property, the Common Council shall assess only the difference between such assessment of benefits and the award of compensation or damage.
C. 
Authorization.
(1) 
If the work or improvement has not been previously authorized or approved, the Common Council shall approve the work or improvement and by resolution direct that the same be done and paid for in accordance with the report finally approved.
(2) 
If the work or improvement has been approved by the Common Council or work commenced or completed prior to the filing of the report or prior to the hearing, then the Common Council shall by resolution confirm the report as made or modified and provide for payment in whole or in part by assessment.
D. 
The Clerk-Treasurer shall publish the final resolutions as required in § 55-16 of this article.
E. 
After the publication of the final resolution, any work or improvement provided for and not yet authorized, shall be deemed fully authorized and all awards of compensation or damage and all assessments made shall be deemed duly and properly made, subject to the right of appeal by § 66.0703(12), Wis. Stats., or any other applicable provision of law.
If more than a single improvement is undertaken, the Common Council may combine the assessments as a single assessment on each property affected, except that the property owner may object to any one or more of said improvements.
If after completion or after the receipt of bids, the actual cost of any work or improvement is found to vary materially from the original estimate, or the assessment is void or invalid for any reason, or if the Common Council determines to reconsider an assessment, it is empowered, after giving notice as required in § 55-16, to amend, cancel or confirm any prior assessment and notice of this amending, canceling or confirming be given by the Clerk-Treasurer as provided in § 55-17 of this article.
If the cost of the work or improvement is less than the assessment levied, the Common Council, without notice or hearing, shall reduce each assessment proportionately. If the assessment has been paid either in part or in full the City shall refund the property owner such overpayment.
Pursuant to § 66.0703(13), Wis. Stats., any special assessment levied under this article shall be a lien on the property against which it is levied on behalf of the City of Neillsville. The Common Council shall provide for the collection of such assessments and may establish penalties for payment after the due date. The Common Council shall provide that all assessments not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property and all proceedings in relation to the collection of such delinquent taxes shall apply to such assessment, except as otherwise provided by statute.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
In addition to all other methods provided by law, special charges for current services may be imposed by the Common Council by allocating all or part of the cost of the service to the property served. Such services may include snow and ice removal, weed elimination, street sprinkling oiling or tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, sewer service, tree care or removal, and any other service as defined in § 66.0627(1)(c), Wis. Stats. The Common Council may determine the manner of providing notice of a special charge. Before a special charge for street tarring or the repair of sidewalks, curbs or gutters may be imposed, the Common Council shall conduct a hearing on whether the service in question will be funded in whole or in part by a special charge. Notice of the hearing shall be given as provided in § 66.0627(3)(b), Wis. Stats.
B. 
Such special charges shall not be payable in installments. If not paid within the period fixed by the Common Council, such delinquent charge shall become a lien as provided in § 55-22 of this article.
C. 
Section 55-13A of this article shall not be applicable to proceedings under this section.
A. 
If any assessment or charge levied under this article is invalid because such statutes are found to be unconstitutional, the Common Council may thereafter reassess such assessment or charge pursuant to the provisions of any applicable law.
B. 
The Common Council may, without notice or hearing, levy and assess all or any part of the cost of any work or improvement upon the property benefited if notice and hearing is waived in writing by property owners affected.
C. 
Notwithstanding any other provision of law, or this article or other ordinance or resolution, it is specifically intended and provided by this article that the City of Neillsville may levy special assessments for work or improvement against the property benefited either before or after the approval of the work plans and specifications, contracting for the work or completing the work or improvement.