[HISTORY: Adopted by the Common Council of
the City of Jefferson as indicated in article histories. Amendments
noted where applicable.]
[Adopted 8-6-2002 by Ord. No. 7-02 as
§§ 3.01 and 3.09 of the 2002 Code]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2),
Wis. Stats., the City Clerk/Treasurer shall, in computing the tax
roll, insert only the aggregate amount of state, county, local, school
and other general property taxes, minus credits applied under § 79.10(9),
Wis. Stats., except credits determined under § 79.10(7m),
Wis. Stats., 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. Each tax bill or receipt shall show the purpose
for which the taxes are to be used, giving the breakdown for state,
county, local, school, and other general property taxes. The tax roll
shall indicate all corrections made under §§ 70.43
and 70.44, Wis. Stats.
B.
Tax receipts. The City Clerk/Treasurer shall enter
in each tax receipt given by the County Clerk for the payment of taxes
the name of the person paying the taxes, if that person is not the
owner of the property taxed, the date of payment and the aggregate
amount of taxes being paid. Tax receipts shall be signed, and a duplicate
kept, by the City Clerk/Treasurer after noting the payment of taxes
upon the tax roll. The Clerk/Treasurer shall then deliver the receipt
to the appropriate person.
The fee for filing and processing of required
tax exemption reports (PC-220) shall be established by the Common
Council. The purpose of the fee is to defray costs associated with
the distribution, review and preparation of tax-exempt property reports
required by § 70.337, Wis. Stats. If after proper notification
affected properties fail to provide required submittals, additional
costs and forfeitures shall apply as provided in §§ 70.337
and 70.339, Wis. Stats.
[Adopted 5-6-2003 by Ord. No. 6-03]
In this article, the following definitions shall
apply:
Total revenue received from the retail furnishing of rooms,
lodging, or similar accommodations by a hotel or motel as defined
herein.[1]
As defined in § 77.52(2)(a)1, Wis. Stats.[2]
The City of Jefferson, Wisconsin.
The person or entity who or which owes the tax imposed by
this article.
The tax imposed by this article.
Any person residing for a continuous period of less than
30 consecutive days in a hotel, motel, or other furnished accommodations
available to the public.
Any travel for recreational, business or educational purposes.
Pursuant to § 66.0615, Wis. Stats.,
a tax is hereby imposed on the privilege and services 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 5%
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 § 77.52(2)(a)1, Wis. Stats., and may not be imposed upon
sales to the federal government and persons listed under § 77.54(9a),
Wis. Stats.]
A.
The collection of the tax imposed by this article
shall be administered by the City Clerk/Treasurer. The tax imposed
for the months of January, February and March, and for the calendar
quarters thereafter, is due and payable on the last day of the month
succeeding the calendar quarters for which imposed. A return shall
be filed with the City Clerk/Treasurer by those furnishing at retail
such rooms and lodging on or before the same date on which the 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 City Clerk/Treasurer deems necessary. Every person
required to file such a quarterly return shall, with his first return,
elect to file an annual calendar or fiscal year return. Such annual
return shall be filed within 90 days of the close of each such calendar
or fiscal year. The annual return shall summarize the quarterly returns,
reconcile and adjust for errors in the quarterly returns, and contain
such additional information as the City Clerk/Treasurer requires.
Such annual returns shall be made on forms as prescribed by the City
Clerk/Treasurer. All such returns shall be signed by the person required
to file a return or his/her duly authorized agent but need not be
verified by oath. The City Clerk/Treasurer may, for good cause, extend
the time for filing any return, but in no event longer than one month
from the filing date.
B.
The correct amount of tax shall accompany each quarterly
tax return and be made payable to the City. The payor of such tax
may deduct a sum equal to 5% of the net tax due to compensate the
payor for the administrative costs incurred as a result of this article.
C.
Any unpaid tax imposed by this article may, in addition
to other penalties available herein, be deemed to be an assessment
on any land owned by the payor inside the legal boundaries of the
City.
If any person liable for any amount of tax under
this article transfers his business or stock of goods or terminates
the business, his successors or assigns shall withhold a sufficient
portion of the purchase price to cover such amount until the former
owner produces a receipt from the City Clerk/Treasurer that it has
been paid or a certificate stating that no amount is due. If any person
subject to the tax imposed by this article fails to withhold such
amount of tax from the purchase price as required, he shall become
personally liable for payment of the amount required to be withheld
by him to the extent of the price of the accommodations valued in
money.
A.
The City Clerk/Treasurer may, by office audit, determine
the tax required to be paid to the City or the refund due to any person
under this article. 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 City Clerk/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.
B.
The City Clerk/Treasurer may, by field 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 within the City Clerk/Treasurer's possession. Whenever
the City Clerk/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 Clerk/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 of another
person. Nothing herein shall prevent the City Clerk/Treasurer from
making a determination of tax at any time.
If any person fails to file a return due under this article, the City Clerk/Treasurer shall make an estimate of the amount of the gross receipts under § 90-3. 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 City Clerk/Treasurer's possession or may come into his/her possession. On the basis of this estimate, the City Clerk/Treasurer shall compute and determine the amount required to be paid to the City, 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.
A.
A forfeiture of 25% of the room tax due for the previous
year or $5,000, whichever is less, 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 of the return until the first day
of the month following the month in which the tax is paid or deposited
with the City Clerk/Treasurer.[1]
B.
All refunded taxes shall bear interest at 12% per
annum from the due date of the return until the first day of the month
following the month in which said taxes are refunded. 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.
C.
If the City Clerk/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.
Delinquent tax returns shall be subject to a
late filing fee of $25. The tax imposed by this article shall become
delinquent if not paid by the due date of the return.
If a person files a false or fraudulent return
with the intent in either case to defeat or evade the tax imposed
by this article, a penalty of 50% shall be added to the tax required
to be paid, exclusive of interest and other penalties.
In order to protect the revenue of the City,
the City Clerk/Treasurer may require any person liable for the tax
imposed by this article to place with him or her such security, not
in excess of $5,000, as the City Clerk/Treasurer determines. If any
taxpayer is delinquent in the payment of taxes imposed by this article,
the City Clerk/Treasurer may, upon 10 days' notice, recover the taxes,
interest and penalties from the security placed with the City Clerk/Treasurer
by such taxpayer. No interest shall be paid or allowed by the City
to any person for the deposit of such security.
Every person liable for the tax imposed by this
article shall keep or cause to be kept such records, receipts, invoices
and other pertinent papers in such form as the City Clerk/Treasurer
requires.
A.
All tax returns, schedules, exhibits, writings or
audit reports relating to such returns on file with the City Clerk/Treasurer
are deemed to be confidential, except that the City Clerk/Treasurer
may divulge their contents to the following, and no others:
B.
No person having an administrative duty under this
section shall make known in any manner the business affairs, operations
or information obtained by an investigation of records of any person
on whom a tax is imposed by this article, or the amount or source
of income, profits, losses, expenditures, or any particular thereof,
set forth or disclosed in any return, or permit any return or copy
thereof to be seen or examined by any person, except as provided in
this section. Any person violating this section or subsequent ordinances
or resolutions adopted by the City pertaining to the confidentiality
of the information described in this section may be required to forfeit
not less than $100 nor more than $500.
Except as otherwise provided herein, any person
who is subject to the tax imposed by this article who fails or refuses
to permit the inspection of records by the City Clerk/Treasurer after
such inspection has been duly requested by the City Clerk/Treasurer,
or who fails to file a return as provided in this article, or who
fails to post security requested by the City Clerk/Treasurer, or who
violates any other provisions of this article shall be subject to
a forfeiture not to exceed $250. Each day or portion thereof that
such violation continues is hereby deemed to constitute a separate
offense. The total forfeiture imposed shall not exceed 5% of the tax
imposed by this article.[2]
[Amended 2-18-2020 by Ord. No. 3-20; 9-19-2023 by Ord. No. 9-23]
A.
A Tourism Commission is hereby created and shall consist of five
members who shall be appointed by the Mayor, with the approval of
the Common Council. This entity shall be known as the "Jefferson Tourism
Commission" (the "Commission").
(2)
Ex officio members. The City's financial director and the Executive
Director(s) of the organization(s) with whom the Commission contracts
to perform tourism promotion shall be ex officio nonvoting members
of the Commission.
(3)
Each member's term on the Commission will be for a one-year term,
at the pleasure of the Common Council, and members may serve multiple
terms.
(4)
Officers. The Commission shall elect, from among its members, a chairperson,
a vice chairperson, and a secretary.
(5)
Meetings. The Commission shall hold meetings not less than quarterly.
(6)
Procedure. Three members shall constitute a quorum. Action shall
be by majority of those present and voting. The Commission shall adopt
rules of procedure for governing the conduct of its meetings.
[Amended 11-7-2023 by Ord. No. 14-23]
(7)
Powers and duties. The Commission shall be responsible for the coordination
of tourism promotion and tourism development within the City and for
ensuring that all room tax dollars it receives from the City, per
state statutes, is spent on tourism promotion and development. The
Commission shall contract with tourism entities as defined in § 66.0615,
Wis. Stats., for tourism promotion services. "Tourism promotion and
tourism development" means any of the following that are significantly
used by transient tourists and reasonably likely to generate paid
overnight stays at more than one establishment on which a room tax
may be imposed, that are owned by different persons and located within
the City in which a tax under this section is in effect; or, if at
any time the City has only one such establishment, reasonably likely
to generate paid overnight stays in that establishment:
(8)
Record. The Commission shall keep a written record of its proceedings
to include all actions taken, a copy of which shall be filed with
the City Clerk.
(9)
Reports. The Commission shall prepare and timely file all reports
as required under the statute and/or by the City.
(10)
Compensation. The Commission members shall serve without compensation.
(11)
Confidentiality of information provided by lodging facilities.
Pursuant to § 66.0615(3), Wis. Stat., any information provided
by the City regarding room tax payment shall be confidential except
for persons using the information in the discharge of their duties
imposed by law or of the duties of their office or by order of a court.
B.
Seventy percent of the room tax collected under the City's room tax
shall be forwarded to the Jefferson Tourism Commission to be used
for promoting tourism. Twenty-five percent of the tax shall be used
by the City for civic promotion. Five percent of the tax shall remain
with the owner of the entity that collected the tax.
C.
The Jefferson Tourism Commission shall also develop policies and
procedures to enhance tourism in the City, including a marketing plan
which will be updated as needed. Said Commission shall make available
to the City, proof of any expenditures or other actions taken by the
Commission. Said Commission may contract with a nonprofit organization
that spends at least 51% of its revenues on tourism promotion and
tourism development with the express purpose of fulfilling the goals
set forth herein.
D.
Neither the City nor the Jefferson Tourism Commission may use the
room tax revenue to construct or develop a lodging facility.
E.
The definitions set forth in § 66.0615(1), Wis. Stats.,
are adopted herein in their entirety.
