[Adopted 10-17-2023 by Ord. No. 2023-15]
For the purpose of this section, the following words, terms
and phrases shall have the following meanings ascribed to them in
this section:
Any person residing for a continuous period of time less
than one month in a hotel, motel or furnished accommodation available
to the public.
Insofar as applicable, as defined in Wis. Stats. § 77.51(4)(a),
(b) and (c).
A building or group of buildings in which the public may
obtain accommodations for a consideration including, without limitation,
inns, motels, hotels, tourist rooms, tourist houses or courts, lodging
houses, rooming houses, summer camps, apartment hotels, resort lodges
and cabins and any other building in which accommodations are available
to the public, except accommodations including mobile homes as defined
in Wis. Stats. § 66.0435(1)(d), rented for a continuous
period of more than one month and accommodations furnished by hospitals,
sanitariums or nursing homes or by corporations or associations organized
and operated exclusively for religious, charitable or educational
purposes, provided no part of the net earnings of such corporations
and associations inure to the benefit of any private shareholder or
individual.
A calendar month or 30 days, whichever is less, counting
the first day of the rental and not counting the last day of the rental.
The sole owner of the business subject to this article; the
partners if a partnership owns the business subject to this article,
the corporate president or designated general manager or agent if
a corporation owns the business subject to this article.
Travel for recreational, business or educational purposes.
Any of the following that are significantly used by transient
tourists and reasonably likely to generate paid overnight stays at
more than one establishment on which a tax under this section may
be imposed:
Marketing projects, including advertising media buys, creation
and distribution of printed or electronic promotional tourist materials,
or efforts to recruit conventions, sporting events, or motor coach
groups.
Tourist informational services.
Tangible municipal development, including a convention center.
Any person, firm, corporation, or entity residing for a continuous
period of less than one month in a hotel, motel, or other furnished
accommodations available to the public. Excluding from the definition
of transient shall be all state employees or officials, employees
of any state agency, officials or employees of any political subdivision
of the state, and officials or employees of any municipal corporation;
provided, however, said individual(s) is/are acting within his/her/their
employment or official capacity.
A.
Tax imposed. Pursuant to Wis. Stats. § 66.0615(1m)(a),
a tax is imposed on the privilege of furnishing at retail rooms or
lodging to customers by hotelkeepers, motel operators, and other persons
furnishing accommodations that are available to the public, irrespective
of whether membership is required for the use of the accommodation.
Such tax shall be at the rate of 8% of the gross receipts from such
retail furnishing of rooms or lodging. Such tax shall be collected
from the customer when the customer's bill is paid, and shall
be paid by the person responsible to the Financial Custodian as directed
by the Village Board on a monthly basis. Such tax shall not be subject
to the selective sales tax imposed by Wis. Stats. § 77.52(2).
The proceeds of such tax shall be remitted to and received by the
Financial Custodian monthly on or before the 20th day of the following
month.
B.
Allocation and disposition of the room tax.
(1)
The proceeds of the room tax shall be apportioned 75% to the Bay
Area Room Tax Commission for tourism promotion and tourism development
within the municipal limits of and outside the municipal limits of
the Village of Hobart.
(2)
The remaining 25% of the proceeds shall remain with the Village,
with 1/2 of said proceeds to be allocated to the Village's Debt
Service Fund, to be applied to the payment of current and future debt
obligations, and 1/2 of said proceeds to be allocated to the Park
and Recreation Fund, to finance improvements and initiatives to address
and improve the quality of life for the residents of the Village.
Every person furnishing rooms or lodging under § 40-14 shall file with the Village Treasurer an application for each place of business. Every application shall be made upon a form prescribed by the Village Treasurer and shall set forth the name under which the applicant intends to transact business, location of the place of business and such other information as the Village Treasurer requires. The application shall be signed by the owner, if a sole proprietor, or, if not a sole proprietor, by the person responsible who is authorized to act on behalf of the business.
The Village Treasurer shall issue to each applicant a separate
number for each place of business within the Village. Such a number
is not assignable and is valid only for the person in whose name it
is issued and for the collection of the room tax at the place designated
therein.
Every person liable for the tax imposed by this article shall
keep or cause to be kept such records, receipts, invoices and other
pertinent papers in such form as required by the Village Treasurer
and the State of Wisconsin.
A.
Returns to be filed. Returns shall be filed with the Village Treasurer by persons subject to § 40-14 on or before the day such tax is due and payable. The return shall show the gross receipts from such retail furnishing of rooms or lodging of the preceding calendar month, the amount of tax imposed and such other information as the Treasurer deems necessary for administrative purposes. An annual return shall be filed within 90 days of the close of each calendar or fiscal year and shall contain such information as the Village Treasurer requires to administer this section. Each return shall be signed by the person required to file a return or an authorized agent, but need not be verified by oath. The Village Treasurer may for good cause extend the time of filing any return, but not longer than 30 days from the filing date.
B.
Failure to file. If any person required to make a return fails, neglects or refuses to do so for the amount and in the manner, form and time prescribed herein, the Village Treasurer, according to their best judgment, shall determine the amount of the tax due the Village and make a doomage assessment upon the person who fails to file and pay on a timely basis. Each person whose tax is determined by the Village Treasurer shall pay the amount determined plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment as determined by the Village Treasurer may be granted until the person files a correct room tax return and permits the Clerk-Treasurer or an authorized agent to inspect and audit the records of the business required to be kept in § 40-17.
A.
Whenever the Village Treasurer has probable cause to believe that the correct amount of room tax has not been assessed upon and collected from customers or that the tax return is not correct, the Village Treasurer may cause an inspection and audit of the financial records of any person subject to § 40-14 to determine whether or not the correct amount of room tax is assessed, collected and paid according to § 40-14 and § 40-18.
B.
If any person subject to § 40-14 fails to comply with a request by the Village Treasurer or an authorized agent to inspect and audit the person's financial records as in Subsection A of this section, such person shall be subject to a forfeiture in the amount of 5% of the tax due the Village at the time of the audit.
C.
If any person subject to § 40-14 fails to comply with a request by the Village Treasurer or an authorized agent to inspect and audit the person's financial records as in Subsections A or B of this section, such person shall be subject to any other forms of cure identified below and as permitted under Wisconsin statutes applicable at that time.
A.
Information obtained under this article shall be confidential, except
the Village Treasurer may provide information to persons using the
information in the discharge of duties imposed by law, the duties
of their office, or by order of a court. The Village Treasurer may
publish statistics classified so as not to disclose the identity of
particular returns.
B.
Any person who violates any provision of this section shall forfeit
not less than $100 nor more than $500.
This section shall be administered by the Village Treasurer and the Village Administrator. The tax imposed for the month is due and payable on the 20th day of the month following the collection of the tax from the customer under § 40-14.
A.
If any person, firm, corporation, or entity liable for any amount
of tax under this article sells out his/her business or stock of goods
or quits the business, his/her successors or assigns shall withhold
a sufficient portion of the purchase price to cover such amount until
the former owner produces a receipt from the Village Treasurer for
the Village that he/she has paid all tax due hereunder or a certificate
stating that no amount is due has been obtained.
B.
Any person, firm, corporation, or entity who by said purchase becomes
subject to the tax imposed by this article fails to withhold such
amount of tax from the purchase price as required, he/she shall become
personally liable for payment of the amount required to be withheld
by him/her to the extent of the price of the accommodations valued
in money.
A.
Forfeitures. In addition to the forfeitures provided in this chapter and the tax due under this article, a forfeiture of 25% of the room tax due for the previous year under § 40-14 or $5,000, whichever is less, shall be imposed upon any person or business that allows the monthly tax imposed to be delinquent under this article.
B.
Delinquent taxes. The tax imposed by this article shall become delinquent
if not paid within 30 days after the due date of the return or within
30 days after the expiration of an extension prior if one has been
granted. If a return is filed late or there is no return filed, the
due date for the taxes imposed is the due date of the return.
C.
Security may be required. In order to protect the revenue of the
Village, the Village Treasurer shall require any person liable for
the tax imposed by this section, who fails to pay the tax as herein
required, to file with the Village Treasurer before or after the permit
is issued such security not in excess of $5,000 cash or a surety bond
equal to the prior months tax as the Village Treasurer may refuse
or revoke its permit. If any taxpayer is delinquent in the payment
of the taxes imposed by this section, the Village Treasurer may, upon
10 day's notice and after giving the taxpayer an opportunity
to confer, recover the taxes, interest and penalties from the security
or surety placed with the Village Treasurer by such taxpayer. No interest
shall be paid or allowed by the Village to any person for the deposit
of such security.
