[HISTORY: Adopted by the Village Board of
the Village of Webster 1-10-2024 by Ord. No. 2024-01. Amendments noted
where applicable.]
A.
For the purpose of administering and enforcing this chapter, the
terms or words used herein shall be interpreted as follows:
B.
COMMISSION
DWELLING UNIT
GROSS RECEIPTS
MUNICIPALITY
PAYOR
PERSON
PROPERTY MANAGER
RENTER
ROOM TAX
SHORT-TERM RENTAL
TOURISM
TOURISM ENTITY
TRANSIENT
ZONE
(1)
(2)
The following definitions and conditions apply unless specifically
modified:
An entity created by one or more municipalities in a zone
to coordinate tourism promotion and development for the zone, as set
forth in § 66.0615(1)(a), Wis. Stats.
One or more rooms with provisions for living, cooking, sanitary,
and sleeping facilities and a bathroom arranged for exclusive use
by one person, one family or two or more persons maintaining a common
household, to the exclusion of all others. Dwelling units include
residential, tourist rooming houses, seasonal employee housing, and
dormitory units. The term "dwelling unit" is used to refer to any
part or portion of a short-term rental property that is being rented
out separately from any other part of the same short-term rental property.
Total revenue received from the retail furnishings of rooms,
lodging, or similar accommodations by a short-term rental.
The Village of Webster, Wisconsin.
The person or entity that operates a short-term Rental, as
defined above, and owes the tax imposed by this chapter.
Includes a corporation, firm, partnership, association, organization,
and any other group acting in conjunction, as well as individuals,
including a personal representative, receiver, or other representative
appointed according to law. Whenever the word "person" is used in
any section of this chapter prescribing a penalty or fine, as to partnerships
or associations, the word shall include the partners or members thereof
and, as to corporations, shall include the officers, agents, or members
thereof who are responsible for any violation of such section.
A person who is not the property owner and who provides property
management services and who is authorized to act as the agent of the
property owner for the purpose of responding to problems at the property.
Any person or people renting a short-term rental.
The tax imposed by this chapter.
A residential dwelling that is offered for rent for a fee
and for fewer than 30 consecutive days, § 66.0615(1)(dk),
Wis. Stats.; or a hotel or motel as defined in § 66.0615(1)(b)
and (c), Wis. Stats.
Any travel for recreational, business or educational purposes,
as set forth in § 66.0615(1)(e), Wis. Stats.
A nonprofit organization that came into existence before
January 1, 2015, spends at least 51% of its revenues on tourism promotion
and tourism development, and provides destination marketing staff
and services for the tourism industry in a municipality as set forth
in § 66.0615(1)(f), Wis. Stats.
Any person residing for a continuous period of less than
30 consecutive days in a hotel, motel or other furnished accommodation
available to the public.
Shall have the meaning set forth in § 66.0615(1)(h),
Wis. Stats., and shall cover the area of all municipalities in Burnett
County, Wisconsin, that elect to be so included. For the purpose of
this chapter, the Village of Webster elects to be included in this
zone and hereby agrees that the entirety of this zone is perceived
to be a single destination by the traveling public.
The members of the zone and specifically the Village of Webster
elect hereby to create a commission, as defined in section § 66.0615(1)(a),
Wis. Stats., to coordinate tourism promotion and development for the
zone. Membership of the commission shall include at least two members
drawn from representatives of the Wisconsin lodging and tourism industry
and shall also be established in accord with § 66.0615(1m)(c)2,
Wis. Stats.
Pursuant to § 66.0615, Wis. Stats., a tax is hereby
imposed on the privilege and services of furnishings at retail of
rooms or lodging 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 be at the rate of 8% of the
gross receipts from such retail furnishings of rooms or lodging. [Such
tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1,
Wis. Stats., and may not be imposed upon sales to the federal government
and persons listed under § 77.54(9a), Wis. Stats.]
Of the room taxes that are collected, 70% shall be paid to the
tourism entity, 25% shall be retained in the municipality's general
fund, and 5% shall be for administration of tax collection.
The commission shall:
A.
Contract with one tourism entity in the zone to obtain staff, support
services and assistance in developing and implementing programs to
promote the zone to visitors.
B.
Monitor the collection of room taxes from each municipality that
has a room tax.
C.
Report annually to each municipality from which it receives room
tax revenues the purpose for which the revenues were spent.
The municipality treasurer or its designee shall administer
the collection of the tax imposed by this chapter. The tax imposed
is due and payable on the last day of the month next succeeding the
calendar quarters for which imposed. A return shall be filed with
the municipality treasurer or its designee by those furnishing at
retail such rooms and lodging on or before the same date on which
the tax is due and payable. Such return shall show the gross receipts
of the preceding calendar quarters from such retail furnishings of
rooms or lodging, the amount of taxes imposed for such period, and
other information as the municipality treasurer or its designee deems
necessary. Every person required to file such a quarterly return shall,
with their first returns, file an annual calendar or fiscal year return.
Such annual returns shall be made on forms as prescribed by the municipality
treasurer or its designee. All such returns shall be filed within
90 days of the close of each such calendar or fiscal year. The annual
return shall summarize the quarterly returns, reconcile and adjust
for errors in the quarterly returns, and shall contain such additional
information as the municipality treasurer or its designee requires.
Such annual returns shall be signed by the person required to file
a return or his/her duly authorized agent but need not be verified
by oath. The municipality treasurer or its designee, for good cause,
may extend the time for filing any return, but in no event longer
than one month from the filing date. The correct amount of tax shall
accompany each quarterly tax return and be made payable to the municipality
or its designee. Any unpaid tax imposed by this chapter may, in addition
to other penalties available herein, be deemed to be an assessment
on any land owned by the payor inside the legal boundaries of the
municipality.
If any person liable for any amount of tax under this chapter
sells out his business or stock of goods or quits the business, his
successors or assigns shall be responsible for any unpaid tax due
under this chapters.
A.
The municipality treasurer or its designee shall, by office and/or
field audit, determine the tax required to be paid to the municipality
or the refund due to any person under this chapter. This determination
may be made upon the basis of the facts contained in the return being
audited or on the basis of any other information within the municipality
treasurer's or its designee's possession. One or more such
office and/or field audit determination may be made of the amount
due for anyone or for more than one period.
B.
Whenever the municipality treasurer or its designee 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 municipality treasurer
or its designee is authorized to examine and inspect the books, records,
memoranda and property of any person or of another person. Nothing
herein shall prevent the municipality treasurer or its designee from
making a determination of tax at any time.
If any person fails to file a return as required by this chapter,
the municipality treasurer or its designee shall make an estimate
of the amount of the gross receipts. Such estimate shall be made for
the period for which such person failed to make a return. On the basis
of this estimate, the municipality treasurer or its designee shall
compute and determine the amount required to be paid to the municipality,
adding to the sum thus arrived at a penalty equal to 12% thereof.
All unpaid taxes under this chapter shall bear interest at the
rate of 12% per annum from the due date of the return until paid.
Delinquent tax returns shall be subject to a late filing fee
as set by the municipality. In addition, if due to negligence no return
is filed, or a return is filed late, the entire tax finally determined
shall be subject to a penalty of 25% of the tax, exclusive of any
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 chapter, a penalty
of 25% shall be added to the tax required to be paid, exclusive of
interest and other penalties.
Every person liable for the tax imposed by this chapter shall
keep or cause to be kept such records, receipts, invoices and other
pertinent papers in such form as the municipality treasurer or its
designee requires.
All tax returns, schedules, exhibits, writings or audit reports
relating to such returns on file with the municipality treasurer or
its designee are deemed to be confidential, except that the municipality
treasurer or its designee may divulge their contents to the following
and no others:
Any person who is subject to the tax imposed by this chapter
who fails or refuses to permit the inspection of records by the municipality
treasurer or its designee after such inspection has been duly requested
by the municipality, or who fails to file a return as provided in
this chapter, or who violates any other provision of this chapter,
shall be subject to a forfeiture not to exceed $250 for each day,
or portion thereof, that such violation continues. Each day is hereby
deemed to constitute a separate offense. The total forfeiture imposed
shall not exceed 5% of the tax imposed by this chapter upon said person.
A.
For the tax year 2023, any person or business otherwise required
to file a return and make payment to the municipality under this chapter
will be allowed an exemption from the requirement to collect and pay
room tax for any signed contract dated prior to adoption of this chapter
in which the contract guarantees the lodging rates. This exemption
will expire on January 1, 2024.
B.
The effective date of this agreement shall be the date upon which
the first two municipalities so enter. Therefore, it is anticipated
that additional municipalities may join this agreement after the first
two municipalities' staff, with acceptance guaranteed if started
within 180 days of the initial municipalities' start date. After
the 180-day period, municipalities may join by majority agreement
of the commission.
