City of Hudson, WI
St. Croix County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Hudson as indicated in article histories. Amendments noted where applicable.]
[Adopted by Ord. No. 1-81 as Ch. 3, Sec. 3.01 of the 1981 Code; amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Pursuant to W.S.A. s. 70.65(2), the 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.
Pursuant to W.S.A. s. 74.08(1), in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Finance Officer. The Finance Officer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
[Adopted by Ord. No. 33-87]
Pursuant to W.S.A. s. 66.75, a tax is imposed on the privilege and service of furnishing, at retail, 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 3% of the gross receipts from such retail furnishing of rooms or lodgings. Such tax shall not be subject to the selective sales tax imposed by W.S.A. s. 77.52(2)(a). Such tax shall be payable quarterly, and the tax shall be paid to the Finance Officer's office within 30 days following the end of each quarter.
A return shall be filed with the Finance Officer on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period and such other information as the Finance Officer deems necessary. An annual return shall be filed within 90 days of the close of each calendar 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 Finance Officer requires. Quarterly and annual returns shall be made on forms as prescribed by the Finance Officer.
A forfeiture of 25% of the tax imposed is hereby established and due and owing in the event that the room tax is not paid within 30 days after the due date of the return. In addition to this forfeiture, all unpaid taxes under this article shall bear interest at the rate of 12% per annum from the due date.
[Added by Ord. No. 41-87]
The tax provided by this article shall not apply to 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 or associations inures to the benefit of any private shareholder or individual.