[HISTORY: Adopted by the Village Board of the Village of Belgium 11-21-1991 by Ord. No. 16-91 as Title 3, Ch. 1, of the 1991 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 9.
[Amended 3-8-2010 by Ord. No. 2-10]
Pursuant to § 70.65(2), Wis. Stats., the Village Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, 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.
[Amended 3-8-2010 by Ord. No. 2-10]
A. 
Bond eliminated. The Village of Belgium elects not to give the bond on the Village Treasurer as provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Clerk. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Village Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
A. 
Departmental estimates. When requested by the Village Clerk, each officer, department and committee shall annually file with the Village Clerk, prior to October 1, 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, and 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 Village Clerk and shall be designated as "departmental estimates" and shall be as nearly uniform as possible for the main division of all departments.
[Amended 3-8-2010 by Ord. No. 2-10]
B. 
Consideration of estimates. The Village Clerk shall consider such departmental estimates in consultation with the department head and recommend to the Village President a budget amount for such department or activity. The Village President shall consider the budget recommendations submitted by the Village Clerk-Treasurer in developing a proposed budget for submission to the Village Board.
[Amended 3-8-2010 by Ord. No. 2-10]
C. 
Form of proposed budget. The proposed budget shall include the following information:
(1) 
The actual expenditures of each department and activity for the expired portion of the current year and last preceding fiscal year and the estimated expense of conducting each department and activity of the Village for the remainder of the current year and ensuing fiscal year, with reasons for any proposed increase or decrease as compared with actual and estimated expenditures for the current year.
(2) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village 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) 
All existing indebtedness of the Village, including the amount of interest payable and principal to be redeemed on any outstanding general obligation bonds of the Village and any estimated deficiency in the sinking fund of any such bonds during the ensuing fiscal year.
(5) 
Such other information as may be required by the Board and by state law.
D. 
Copies of budget. The Village Clerk shall provide a reasonable number of copies of the budget summary thus prepared for distribution to citizens. The entire fiscal budget shall be available for public inspection in the office of the Village Clerk during regular office hours.
[Amended 3-8-2010 by Ord. No. 2-10]
E. 
Report and hearing.
(1) 
The Village President shall make a report to the Village Board no later than the Board's first November meeting. The report shall include the estimated cost of improvements as well as the estimated cost of operating the various departments and all other costs, including interest charges, for which money will have to be raised by taxation during the following year. The Village President shall submit to the Board 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 Board 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 and detail are 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 Village or legally posted 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 Village shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. Following the public hearing, the proposed appropriation ordinance may be changed or amended and shall take the same course in the Village Board as other ordinances.
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 upon the recommendation of the Village President and upon a two-thirds vote of the entire membership of the Village Board. Notice of such transfer shall be given by publication within eight days thereafter in a newspaper of general circulation in the Village.
No money shall be drawn from the treasury of the Village, 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 § 35-4 of this chapter. 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 Board, 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.
[Amended 1-12-2004 by Ord. No. 3-04]
The Village Board shall designate the public depository or depositories within this state within which Village funds shall be deposited, and when the money is deposited in such depository in the name of the Village, Village officials and bondsman shall not be liable for such losses as are defined by state law. The interest arising therefrom shall be paid into the Village treasury. Pursuant to state law, designated public depositories shall be required to pledge United States Treasury notes equal in amount to any uninsured balance of the Village's deposit.
[Amended 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10; 5-10-2010 by Ord. No. 7-10; 10-11-2010 by Ord. No. 22-10; 7-9-2012 by Ord. No. 16-12; 4-10-2019 by Ord. No. 5-19]
A. 
Claims to be audited. Prior to payment of any account, demand or claim as otherwise provided herein, except as provided in Subsection B hereof, the Village Clerk shall audit and approve each account, demand or claim as a proper charge and endorse his or her approval thereon or on attached papers, after determining that the following conditions have been complied with:
(1) 
Funds are available therefor pursuant to the budget approved by the Village Board.
(2) 
The item or service covered by the claim has been duly authorized by the proper official, department head or board or commission.
(3) 
The item or service has been actually supplied or rendered in conformity with the authorization described in Subsection A(2).
(4) 
The claim is accurate in amount and just and valid pursuant to law.
B. 
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees together will all related taxes and deductions shall be paid by the Village Treasurer, on each regular pay day, upon receipt of timecards approved by each employee and/or their supervisor, director or department head.
C. 
Clerk to file report. The Village Clerk shall file with the Village Board not less than monthly a list of the claims approved and paid, showing the date paid, name of claimant, purpose and amount.
D. 
Annual audit. The Village 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 Village Board.
E. 
Bond. The Village Clerk and Village Treasurer shall be covered by a fidelity bond of not less than $5,000.
[Amended 3-8-2010 by Ord. No. 2-10]
A. 
The Village Treasurer and his deputies shall not receive any money into the treasury from any source, except on account of taxes levied and collected during the fiscal year for which they may then be serving, without giving a receipt therefor in the manner specified by the Village Board.
B. 
Upon the payment of any money (except for taxes as herein provided), the Village Treasurer shall make out a receipt in duplicate for the money so received. The Village Treasurer shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the Village or to the Village or to the Village Treasurer shall be safeguarded in such manner as the Village Board shall direct.
[Amended 3-25-2002 by Ord. No. 6-02; 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10]
The Village Clerk and his or her designee are authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property, such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, contemplated improvements, floodplain status, violations of the building and health codes and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for statements of real property status shall be made to the Village Clerk a minimum of one business day in advance. A fee as set by the Village Board shall be charged for compiling this information.
[Amended 1-12-2004 by Ord. No. 3-04; 10-9-2006 by Ord. No. 28-06; 8-9-2010 by Ord. No. 19-10; 11-13-2023 by Ord. No. 11-23]
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats, except as provided hereunder. The Village Board shall exercise the powers and duties of the board of public works under § 62.15, Wis. Stats. The Village Board, at its discretion, is authorized to opt out of bidding procedures to contract with Ozaukee County for construction and maintenance of Village streets and highways by the County pursuant to § 83.035, Wis. Stats.
A. 
Interest. Pursuant to § 74.47(1), Wis. Stats., interest shall be imposed on any delinquent personal property taxes, special charges, special assessments and special taxes included in the tax roll for collection at the rate of 1% per month or fraction of a month.
[Amended 1-12-2004 by Ord. No. 3-04]
B. 
Form of payment. All payments made to the Village Treasurer in payment of real property taxes and/or special assessments shall be made by personal check, cashier's check, money order or credit card only.
[Amended 3-8-2010 by Ord. No. 2-10; 4-9-2018 by Ord. No. 5-18]
[Added 10-12-1998 by Ord. No. 29-98]
A. 
Purpose and intent. It is the declared intent of this section that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this section within 15 business days of the payment. Further it is the declared intent that this policy shall be in full force and effect upon adoption by the Village Board, with the purpose of complying with § 74.03(2), Wis. Stats. (as adopted by 1997 Act 315).
B. 
Authority. This section is adopted pursuant to the authority granted to village boards under § 66.0609, Wis. Stats., to enact an alternative system for approving financial claims against the Village other than claims under § 893.80, Wis. Stats.
C. 
Required procedures of Village Clerk and Village Treasurer upon payment of excess amount over tax bill amount.
[Amended 3-8-2010 by Ord. No. 2-10]
(1) 
Pursuant to § 61.26, Wis. Stats., upon receipt of tax payments in excess of the tax bill, the Village Treasurer shall deposit as soon as practicable all payments in the name of the Village in public depositories designated by the Village Board. Upon verification by the Village Treasurer that the payment as deposited has cleared and not been returned as insufficient funds, but not later than 10 days after depositing, the Village Clerk shall approve a claim as a proper charge against the Village treasury and endorse his or her approval on the claim after having determined that the following conditions have been complied with:
(a) 
The funds are available to pay the claim.
(b) 
The Village Board has authorized the refund of excess tax payment as established by the adoption of this section.
(c) 
The refund is due as a tax payment in excess of the amount of the tax bill.
(d) 
The refund is a valid claim against the Village, being a payment in excess of the tax bill amount.
(2) 
Further, the Village Clerk shall prepare monthly and file with the Village Board a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant, and that the payment was a payment of a refund for excess tax payment.
D. 
Issuance of disbursement from local treasury. Upon approval of the claim (or proper authorization) by the Village Clerk, a refund check payable to the taxpayer/claimant named in the claim or authorization and in the amount approved shall be written by the Village Treasurer, countersigned as required by § 66.0607, Wis. Stats., unless facsimile signature approved by the Village Board is used, and shall be issued not later than 15 business days from the date the tax payment was received by the Village Treasurer.
[Amended 3-8-2010 by Ord. No. 2-10]
E. 
Mailing or delivery of refund check to taxpayer/claimant. Upon issuance of the proper countersigned refund check, pursuant to the procedures of this section, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the Village Clerk.
[Amended 3-8-2010 by Ord. No. 2-10]
F. 
Pursuant to § 66.0609(3), Wis. Stats., the Village shall contract for an annual detailed audit of its financial transactions and accounts by a public accountant under Ch. 442, Wis. Stats., and designated by the Village Board.
[Added 10-11-2001 by Ord. No. 27-01; amended 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10; 5-10-2010 by Ord. No. 10-10; 7-14-2014 by Ord. No. 6-14]
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
HOTEL or MOTEL
A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, hotels, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, and any other 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 hospitals, sanitariums, 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 and associations inures to the benefit of any private shareholder or individual.
MARKETPLACE PROVIDER
Has the meaning given in § 77.51(7i), Wis. Stats., to the extent that the marketplace provider facilitates the sale or furnishing of rooms, lodging, or other accommodations to transients.
[Added 9-12-2022 by Ord. No. 11-22]
MARKETPLACE SELLER
Has the meaning given in § 77.51(7j), Wis. Stats.
[Added 9-12-2022 by Ord. No. 11-22]
SALES PRICE
Has the meaning as defined in § 77.51(15b), Wis. Stats., insofar as applicable.
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 of room tax. Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the sales price from selling or furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators, marketplace providers, and other persons or retailers selling or 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 7% of the sales price from such retail selling or furnishing of rooms or lodging.
[Amended 9-12-2022 by Ord. No. 11-22]
C. 
Collection of tax. This section shall be administered by the Village Treasurer. Every owner or marketplace provider furnishing at retail, rooms or lodging to transients and other owners or marketplace providers furnishing accommodations that are available to the public, shall file a room tax return and tax payments with the Village Treasurer within 30 days of the end of the applicable month or quarter as follows:
[Amended 12-9-2019 by Ord. No. 22-19; 9-12-2022 by Ord. No. 11-22]
(1) 
Accommodations that submit their Wisconsin sales tax returns on a monthly basis shall also submit their room tax returns on a monthly basis.
(2) 
Accommodations that submit their Wisconsin sales tax returns on a quarterly basis shall submit their room tax returns either monthly or quarterly, but not annually.
(3) 
The room tax return shall show the total sales of the preceding reporting period from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary to administer this section. A copy of the Wisconsin sales tax return shall be attached to the Village return.
D. 
Permit required. Every person furnishing rooms or lodging under Subsection B shall file with the Village Clerk an application for an annual permit for each place of business. The application for a permit shall be made upon a form prescribed by the Village Clerk and shall set forth the name under which the applicant intends to transact business, the location of the place of business, and such other information as the Village Clerk requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of the applicant. At the time of making an application, and annually thereafter, the applicant shall pay the Village Treasurer a fee for each permit as set by the Village Board.
E. 
Permit issuance. After compliance with Subsection D by the applicant, the Village Clerk shall grant and issue to each applicant a separate permit for each place of business within the Village. 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. All permits issued under this section shall expire on June 30 of each year and shall be renewed each year by July 1.
F. 
Permit revocation and suspension. When any person fails to comply with any provision of this section, the Village Clerk may, upon 10 days' notification and after affording such person the opportunity to show cause why the permit should not be revoked or suspended, revoke or suspend any or all of the permits held by such person. The Village Clerk shall give written notice of the suspension or revocation to the person affected. The Village Clerk shall not issue a new permit after the revocation of a permit unless the Village is satisfied that the former holder of the permit will comply with the provisions of this section. A fee shall be imposed for the issuance of a permit which has been previously suspended or revoked as set by the Village Board. The Village Clerk’s decision to revoke or suspend a permit may be appealed to the Village Board by submitting a written notice of appeal to the Village Clerk within 15 days of receipt of the notice of revocation or suspension.
G. 
Liability upon sale. If any person liable for any amount of tax under this section sells or otherwise conveys the business, the successors or assigns of the business shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Village Treasurer that the tax 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 from the purchase price as required, that person shall become personally liable for payment of the amount required to be withheld.
H. 
Audit; determination of tax. The Village Treasurer may, by office or field audit, determine the tax required to be paid to the Village or the refund due to any person under this section. 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 Village Treasurer's possession. One or more such office audit determinations may be made of the amount due for any one or for more than one period. The Village Treasurer is authorized to examine and inspect the books, records, memoranda, and property of any person in order to verify the tax liability of that person or another person. The Village Treasurer may make a determination of tax at any time, but such determination shall be provided in writing within four years after the due date of the return, unless no return has been filed. The Village Treasurer may utilize the services of the Village auditor or other certified public accountant to assist with any audit.
[Amended 9-12-2022 by Ord. No. 11-22]
I. 
Failure to file return. If any person fails to file a return as required by this section, the Village Treasurer shall make an estimate of the amount of the sales under Subsection B. Such estimate shall be made for the period from which such person failed to make a return and shall be based upon any information which is in the Village Treasurer’s possession or may come into the Treasurer’s possession. On the basis of this estimate, the Village Treasurer shall compute and determine the amount required to be paid to the Village, adding to the sum arrived at a penalty equal to 5% thereof. One or more such determinations may be made for one or more than one period.
J. 
Interest on unpaid taxes. All unpaid taxes under this section shall bear interest at the rate of 12% per annum from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Village Treasurer. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation.
K. 
Late filing fee. Delinquent tax returns shall be subject to a late filing fee of $25.
L. 
Delinquent taxes. The tax imposed by this section shall become delinquent if not paid on or before the due date of the return, or before the expiration of the extension period, if one has been granted. If a return is filed late, or there is no return filed, or an incomplete return is filed, the due date of the taxes imposed is the due date of the return.
M. 
Negligent, false or fraudulent returns. If, due to negligence, no return is filed, or a return is filed late, or an incorrect or incomplete return is filed, 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 section, a penalty of 25% shall be added to the tax required to be paid, exclusive of interest and other penalties.
N. 
Use of room tax revenue.
(1) 
Pursuant to § 66.0615(1m)(d)1, Wis. Stats., the Village Board shall spend at least 70% of the annual room tax revenue collected on tourism promotion and development.
(2) 
The remainder of the annual room tax revenue shall be appropriated to the Village general fund as part of the annual budget.
O. 
Confidentiality of reports and related information; forfeitures. The room tax return, Wisconsin sales tax return and any related information filed with the Village Treasurer pursuant to Subsection B shall be and remain confidential, except that such returns and information may be disclosed to those persons using the returns and information in the discharge of duties imposed by law or the duties of their office or by order of a court. The Village may publish statistics relating to the imposition, collection and disbursement of room taxes, provided that such statistics are classified so as not to disclose the identity of particular room tax returns and Wisconsin sales tax returns. Any person who violates this section shall, upon conviction, be subject to a forfeiture of not less than $100 nor more than $500.
P. 
Violations and penalties. Any person who is subject to the tax imposed by this section who fails to obtain a permit as required by Subsection D, or who fails or refuses to permit the inspection of records by the Village Treasurer after such inspection has been requested, or who violates any other provision of this section, shall be subject to a forfeiture of not less than $100 nor more than $500. Each day that such violation continues is deemed to constitute a separate offense. The total forfeiture imposed for failure to comply with a request to inspect and audit financial records shall not exceed 5% of the tax imposed under Subsection B. The total forfeiture for failure to pay the room tax due shall not exceed 25% of the room tax due for the previous year under Subsection B.
[Added 2-12-2007 by Ord. No. 4-07; amended 12-9-2019 by Ord. No. 22-19]
Except as otherwise specifically provided in the Code of the Village of Belgium, if any fee, charge, debt or other claim due to the Village is not paid within 30 days of the date of the bill or invoice, a charge of 1% per month or fraction of a month shall be added to the delinquent amount.
[Added 11-8-2010 by Ord. No. 24-10]
A. 
As used in this section, a “nominal overpayment” shall be the overpayment of any tax, fee or other obligation owed to the Village in an amount less than $1.
B. 
As an administrative convenience, the Village shall retain and not process a refund of any nominal overpayment absent appropriate demand for refund by the payor of the overpayment, except as provided in § 35-15.
C. 
A nominal overpayment retained by the Village pursuant to this section shall be credited to the applicable Village fund.