[HISTORY: Adopted by the Common Council of the City of Burlington as indicated in article histories. Amendments noted where applicable.]
Sales — See Ch. 254.
Article I Room Tax
[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.
- Any person residing for a continuous period of less than one month in a hotel or motel, as defined herein.
Pursuant to Wis. Stat. § 66.0615, a tax is hereby imposed on the privilege of furnishing, at retail, except sales for resale, 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. This tax is not subject to the selective sales tax imposed by Wis. Stat. § 77.52(2)(a)1 and shall not be imposed on sales to the federal government or persons listed under Wis. Stat. § 77.54(9a), including but not limited to the state and its agencies, governmental units and charitable corporations.
Such tax shall be at the rate of 6% of the gross receipts from such retail furnishing of hotel or motel rooms.
[Amended 3-15-2005 by Ord. No. 1776(26); 2-18-2014 by Ord. No. 1976(10)]
Imposition of this tax shall commence effective January 1, 2004.
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.
Returns. Each person furnishing rooms or lodging subject to the tax imposed herein shall report room occupancy, gross receipts for room rentals, and the tax due hereunder to the City Treasurer on a quarterly basis. Information for January, February and March of each calendar year shall be reported by April 15, with the tax due payable by that date. Information for April, May and June of each calendar year shall be reported by July 15, with the tax due payable by that date. Information for July, August and September for each calendar year shall be reported by October 15, with the tax due payable by that date. Information for October, November and December of each calendar year shall be reported by January 15, with the tax due payable by that date. All quarterly reports shall be signed by the person required to file a return or his authorized agent. A copy of the current state sales tax report for the quarter shall be attached to the report. The City shall have the right to enforce the collection of the room tax pursuant to Wis. Stat. § 66.0615(2).
Collection and disbursement of the room tax shall be administered by the City Treasurer.
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.
Whenever the City Treasurer 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 City Treasurer may by audit determine the tax required to be paid to the City or the refund due to any person under this article. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information obtained by the City Treasurer. The Treasurer is authorized to examine and inspect the financial records pertaining to the furnishing of accommodations, including but not limited to the Wisconsin sales tax records and books of any person in order to verify the tax liability of that person.
The City Treasurer may make a determination of the tax due hereunder if a person required to make a return fails, neglects or refuses to do so for the amount required and in the manner and form as set forth herein. When such determination is made, the person shall be required to pay the determined amount plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be made until the person files a correct room tax return and permits the Treasurer to inspect and audit the person's financial records pursuant to Subsection A.
[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.
Any person subject to § 286-9A who fails to comply with a request to inspect and audit the person's financial records shall be required to forfeit not more than 5% of the tax due hereunder.
Delinquent taxes. Any person who fails to pay the tax due hereunder for the previous year shall be subject to a forfeiture of 25% of the tax due or $5,000, whichever is less.