[HISTORY: Adopted by the Village Board of
the Village of Pleasant Prairie 5-2-1988 as §§ 3.01, 3.11 and 3.12 of the 1988 Code.
Amendments noted where applicable.]
[Amended 3-20-2000 by Ord. No. 00-26]
A.
Tax roll. The Village Clerk shall prepare the tax
roll, which shall contain the information required under § 70.65(2),
Wis. Stats., and the format of the tax roll shall conform to the form
prescribed by the Department of Revenue under § 70.09(3),
Wis. Stats.
B.
Property tax bills. The Village Clerk shall prepare
the real and personal property tax bills prescribed by the Department
of Revenue. The tax bills shall contain the information required under
§ 74.09(3), Wis. Stats., and shall be mailed to each property
tax payer or the taxpayer's designee as prescribed in § 74.09(5),
Wis. Stats.
C.
Tax receipts. Pursuant to § 74.07, Wis.
Stats., the Village Treasurer shall collect the general property taxes,
special assessments, special taxes and special charges indicated on
the tax bills. The Village Treasurer shall enter in each tax receipt
for the payment of taxes the name of the person paying, if that person
is not the owner of the property taxed, the date of payment and the
aggregate amount of taxes paid. Tax receipts shall be signed and a
duplicate kept by the Village Treasurer after noting the payment of
taxes upon the tax roll. The Village Treasurer shall then deliver
the receipt to the appropriate person.
[Amended 4-18-2005 by Ord. No. 05-13; at time of adoption of Code (see
Ch. 1, General Provisions, Art. II)]
If any personal property taxes assessed are
not paid in full on or before the date fixed by law, such taxes or
any portion thereof shall be delinquent and shall be collected, together
with interest thereon at 1% per month after the final date of payment
fixed by law, plus a penalty of 0.5%.
A.
HOTEL or MOTEL
LODGING MARKETPLACE
OCCUPANT
OWNER
RESIDENTIAL DWELLING
SHORT-TERM RENTAL
TRANSIENT
Definitions. As used in this section, the following terms shall have
the meanings indicated:[2]
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 homes 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 rented for a continuous
period of more than 30 days and accommodations furnished by hospitals,
sanatoriums 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.
An entity that provides a platform through which an unaffiliated
third party offers to rent a short-term rental to an occupant and
collects the consideration for the rental from the occupant.
[Added 9-17-2018 by Ord.
No. 18-43]
A person who rents a short-term rental through a lodging
marketplace.
[Added 9-17-2018 by Ord.
No. 18-43]
The person who owns the residential dwelling that has been
rented on a short-term basis.
[Added 9-17-2018 by Ord.
No. 18-43]
Any building, structure, or part of the building or structure,
that is used or intended to be used as a home, residence, or sleeping
place by one person or by two or more persons maintaining a common
household, to the exclusion of all others.
[Added 9-17-2018 by Ord.
No. 18-43]
A residential dwelling that is offered for rent for a fee
and for fewer than 29 consecutive days.
[Added 9-17-2018 by Ord.
No. 18-43]
Any person residing for a continuous period of less than
30 days in a hotel, motel or furnished accommodations available to
the public.
B.
Room tax imposed.
[Amended 9-17-2018 by Ord. No. 18-43]
(1)
Pursuant to § 66.0615, Wis. Stats., a tax is imposed on
the privilege and service of furnishing at retail rooms or lodging
to transients and occupants by hotel keepers, motel operators, lodging
marketplaces, owners of short-term rentals, and other persons furnishing
accommodations that are available to the public, irrespective of whether
membership is required for the use of the accommodations. The tax
imposed under this subsection may be collected from the consumer or
user, but may not be imposed on sales to the federal government and
persons listed under § 77.54(9a), Wis. Stats. The Village
will also not impose and collect a room tax from the owner of a short-term
rental if the short-term rental is rented through the lodging marketplace
and the lodging marketplace has already collected the room tax from
the occupant and has forwarded it to the Village. Such tax shall be
at the rate of 8% of the gross receipts from such retail furnishing
of rooms or lodging. Such tax shall not be subject to selective sales
tax imposed by § 77.52(2), Wis. Stats. The proceeds of such
tax shall be remitted monthly to the Village Treasurer.
(2)
The Village has created a Village Travel and Tourism Fund to hold
90% of all room tax revenues collected under this section until such
time as the Pleasant Prairie Convention and Visitors Bureau ("CVB")
has been established and commenced operations. The Fund shall be discontinued
after CVB has established its own bank account in its own name, and
all monies held in the Fund will be forwarded to the CVB for tourism
promotion and tourism development.
(3)
Once the CVB's bank account has been established, the Village Administrator
shall make monthly deposit payments of room tax revenues collected
directly into the CVB's designated bank account. In December of each
calendar year or as otherwise agreed, the Pleasant Prairie Convention
and Visitors Bureau shall submit an itemized, written report relative
to the use of such funds to the Village Board.
C.
Application for permit.
(1)
Permit. Every person, including a lodging marketplace, furnishing
rooms or lodging shall file with the Village Clerk an application
for a permit for each place of business. Any person who maintains,
manages, or operates a short-term rental for more than 10 nights each
year is required to obtain from the Wisconsin Department of Agriculture,
Trade and Consumer Protection a license as a tourist room house, as
defined in § 97.01(15k), Wis. Stats., as a precondition
for obtaining a permit with the Village. Every 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,
location of the place of business and such other information as the
Village Clerk requires. The application shall be signed by the authorized
representative of the lodging marketplace, the owner of the lodging
property or short-term rental if a sole proprietor and, if not a sole
proprietor, by the person authorized to act on behalf of the business.
At the time of making an application, the applicant shall pay to the
Village Treasurer a fee as established in the Village Fee Schedule
for each permit.
[Amended 9-17-2018 by Ord. No. 18-43; at time of adoption of Code (see
Ch. 1, General Provisions, Art. II)]
(2)
Security bond. In order to protect the revenue of the Village, the
Village Clerk may require any person liable for the tax imposed to
file with him before or after a permit is issued such security not
in excess of $5,000 as the Village Clerk determines. If any taxpayer
fails or refuses to place such security, the Village Clerk may refuse
or revoke such permit. If any taxpayer is delinquent in the payment
of taxes imposed by this section, the Village Treasurer may, upon
10 days' notice and after giving the taxpayer an opportunity to confer,
recover the taxes, interest and penalties from the security 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.
(3)
Issuance of permit. After compliance with Subsection C(1) and (2), the Village Clerk shall grant and issue to each applicant a separate permit for each place of business with 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 it is issued.
(4)
Revocation of permit. Whenever any person fails to comply with this
section, the Village Administrator may, upon 10 days' notification
and after affording such person the opportunity to show cause why
the permit should not be revoked, revoke or suspend any or all of
the permits held by such person. The Village Administrator shall give
notice of this suspension or revocation to the party affected and
shall not issue a permit after the revocation of a permit unless he
is satisfied that the former holder of the permit will comply with
the provisions of this section. A fee as established in the Village
Fee Schedule shall be imposed for the renewal or issuance of a permit
which has been previously suspended or revoked. The decision of the
Village Administrator to revoke or suspend a permit may be appealed
to the Village Board.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
D.
Records to be kept. 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 Village Treasurer requires.
E.
Administration and payment of taxes. This section shall be administered
by the Village Administrator. The tax imposed for the month is due
and payable before the last day of the following month.
F.
Returns to be filed. A return shall be filed with the Village Treasurer
by those furnishing at retail such rooms and lodging on or before
the same date on which such tax is due and payable. Such return shall
show the gross room receipts of the preceding calendar month from
such retail furnishing of rooms or lodging, the amount of the tax
imposed for such period and such other information as the Village
Administrator deems necessary to administer this section. The Village
Administrator may, for good cause, extend the time of filing any return,
but not longer than one month from the filing date.
G.
Records to be confidential. Violations of this subsection are subject
to § 66.065, Wis. Stats. All tax returns, schedules, exhibits,
writings or audit reports relating to such returns on file with the
Village Administrator are confidential, except the Village Administrator
may divulge their contents to the following persons:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
H.
Determination of tax. The Village Administrator may by office or
field audit determine the tax required to be paid to the Village or
the refund due to any person under the basis of the facts contained
in the return being audited or on the basis of any other information
within the Village Administrator'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 Administrator or his agent may
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 Administrator may make a determination
of the tax at any time.
I.
Failure to file return. If any person fails to file a return as required
by this section, the Village Administrator 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 and shall
be based upon any information which is in the Village Administrator's
possession or may come into his possession. On the basis of this estimate,
the Village Administrator shall compute and determine the amount required
to be paid to the Village, adding to the sum thus arrived at a penalty
equal to 10% thereof. One or more such determinations may be made
for one or more than one period.
J.
Interest on unpaid taxes and refunds.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
(1)
All unpaid taxes shall bear interest at the rate of 1% 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,
plus a penalty of 0.5%.
(2)
All refunded taxes shall bear interest at 1% per annum from the date
of the return until the first day of the month following the month
in which such taxes are refunded, plus a penalty of 0.5%. An extension
of time within which to file the return shall not operate to extend
the due date of the return for purposes of interest computation. If
the Village Treasurer determines that any overpayment of tax has been
made intentionally or by reason of carelessness or neglect or if the
tax which was overpaid was not accompanied by a complete return, he
shall not allow any interest thereon.
K.
Late filing fee. Delinquent tax returns shall be subject to a late
filing fee as established in the Village Fee Schedule.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
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 an extension period 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.
M.
False or fraudulent return. If a false or fraudulent return is filed
with the intent in either case to defeat or evade the tax imposed
by this section, a penalty of 50% of the tax due shall be paid in
addition to the tax, interest and late filing penalty.
[1]
Editor's Note: This ordinance had an effective date of 1-1-2018.
[Added 3-20-2000 by Ord. No. 00-27]
A.
Filing required. On or before March 31 of each even-numbered
year, the owner of each parcel of property that is exempt under § 70.11,
Wis. Stats., except as provided in § 70.337(7), Wis. Stats.,
shall file with the Village Clerk the tax exemption report required
under § 70.337(1), Wis. Stats. A fee as established in the
Village Fee Schedule shall accompany the exemption report (PC 220
to PC 220A) to defray the Village's cost of administration. This fee
does not apply to a church that is required to file a report under
§ 70.337(1), Wis. Stats.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
B.
Income-producing property report. In addition to the report required under Subsection A above, the owner of property that is exempt under § 70.11, Wis. Stats., except § 70.11(1) and (2), and was used in trade or business in the most recently ended taxable year shall file with the Village Clerk on or before March 15 of each year the report required under § 70.339, Wis. Stats.
C.
Late filing notice; penalty. In the event the reports required under Subsections A and B above are not timely filed, the Village Clerk shall, by certified mail, notify the property owners as follows:
(1)
That the owners required to file the report under Subsection A above shall file such report within 30 days, together with the applicable filing fee, and, if not so filed, the property shall be appraised either by the Village Assessor or a person hired by the Village to conduct the appraisal. The cost of such appraisal shall be charged to the property owner and, if not paid within 30 days, shall be placed on the tax roll as a charge for current services as provided in § 66.0627, Wis. Stats.
