[Adopted 11-18-2003 by Ord. No. 1736(16)]
The City shall impose a room tax as set forth
herein.
Certain words and terms used in this article
are defined as follows; the word "shall" is mandatory and not directory,
and any words not defined herein shall be construed as defined by
statute and Wisconsin Administrative Code:
GROSS RECEIPTS
As defined in Wis. Stat. § 77.51(4) and Wis. Admin.
Code ch. Tax 11.
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, bed-and-breakfast establishments,
tourist homes, tourist houses or courts, lodging houses, rooming houses,
summer camps, apartment hotels, resort lodges and cabins and any other
building or group of buildings in which accommodations are available
to the public, except accommodations, including mobile homes as defined
in Wis. Stat. § 66.0435(l)(d), rented for a continuous period
of more than one month and accommodations furnished by any hospital,
sanatorium or nursing home 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.
ONE MONTH
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.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel or motel, as defined herein.
The room tax revenue collected shall be apportioned
70% to the City of Burlington for use in promoting, developing, stimulating,
expanding and administering activities related to tourism, hospitality
and recreation facilities in the City, and the remaining 30% shall
be apportioned to the City for general administration expenses.
All late taxes under this article shall bear
interest at a rate of 1% per month or fraction of a month from the
due date of the tax until the tax is paid or deposited with the City
Treasurer.
If any person liable for any amount of tax under
this article sells the business or stock of goods or quits the business,
his 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
chapter fails to withhold such amount of tax from the purchase price
as required, the purchaser shall become personally liable for payment
of the amount required to be withheld to the extent of the purchase
price of the accommodations valued in money.
Every person liable for collecting and/or paying
the tax imposed herein shall maintain written or electronic records
used to calculate and determine said tax, and said records shall be
maintained for not less than two years after the tax is due. Such
records, receipts, invoices and other pertinent papers or electronic
records shall be made available for inspection by the City Treasurer
upon reasonable notice.
[Amended 8-19-2008 by Ord. No. 1868(10)]
All tax returns, schedules, exhibits, writings, electronic records or audit reports relating to the returns required herein are deemed to be confidential, except the information may be disclosed to or used by persons using the information in the discharge of duties imposed by federal or state law or local ordinance or of the duties of their office or by order of a court. Any persons violating the confidentiality requirements of this article shall be subject to a penalty as set forth in Chapter
1, §
1-4 of this Municipal Code.
Any person who is subject to the tax imposed by this article who fails or refuses to pay such tax, fails or refuses to allow the inspection of his 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 article, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this article may be required to pay forfeitures as specifically provided herein and/or as provided in §
1-4 of this Municipal Code, together with the cost of prosecution. Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.