The room tax imposed by §
175-1 for each calendar quarter is due and payable and must be received in the office of the Village Treasurer at the Village Hall on or before the last business day of the month next succeeding the calendar quarter for which it is imposed. The business entity collecting the tax shall be entitled to retain 2% of the amount collected as reimbursement for its costs and efforts in the collection of the tax and the report requirements of this chapter. The remainder shall be considered the "net" as used in this chapter.
A. Quarterly room tax returns. A return shall be filed
with the Treasurer on or before the same date on which such tax is
due and payable. Such return shall be on a form provided by the Village
and shall show the gross receipts of the preceding calendar quarter
from such retail furnishing of rooms or lodging, illustrating and
indicating thereon any exemption from an imposed room tax, billed
to the state and/or its departments or agencies, the amount of taxes
imposed for such period, and such other information as the Treasurer
deems necessary, provided it is directly related to the tax.
B. Annual room tax return. Every person required to file
such quarterly returns shall also file an annual calendar year return
on a form provided by the Village, which shall be due and filed as
part of the quarterly return for the fourth quarter of each calendar
year. The annual return shall summarize the quarterly returns, reconcile
and adjust for errors in the quarterly returns, and shall contain
certain such additional information as the Treasurer requires, provided
it is directly related to the tax. All annual returns shall be signed
by the persons required to file a return, or his or her duly authorized
agent. The Treasurer may, for good cause, extend the time for filing
any return, but in no event longer than one month from the filing
date.
The room tax imposed hereunder shall be a continuing
liability upon the business entity or person upon whom it is imposed
until paid in full. Business successors shall be liable for any preceding
calendar quarter for which a return has not been filed and payment
not received.
All unpaid taxes under this chapter 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 was paid.
Tax returns required hereunder and not timely
filed shall be deemed delinquent and shall be subject to a late filing
fee of $10.
The Village Treasurer shall be responsible for
the administration and collection of the room tax. The Treasurer may,
by field audit, determine the tax required to be paid to the Village
or the refund due to any person under this section. The determination
shall be made upon the basis of the facts contained in the return
being audited and upon any other information available to the Treasurer.
The Treasurer is authorized to examine and inspect the books, records,
memoranda and property of any person which are directly related to
the tax or which have a direct bearing upon the gross receipts upon
which the tax due, including state sales tax records, is determined
in order to verify the tax liability of that person or of another
person. Nothing herein shall prevent the Treasurer from making a determination
of tax at any time.
If any person fails to timely file a return,
as required by this chapter, the Treasurer shall make an estimate
of the amount of the gross receipts upon which the tax is determined.
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 Treasurer's possession or may come into his or her possession
or such other information as may have a bearing upon the determination
of gross receipts. On the basis of this estimate, the 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.
Such determination may be made for each quarterly period for which
no return is filed. Such penalty shall be due upon written notice
to the business entity or person owing the tax and shall not be in
lieu of the tax due hereunder.
If a person files a false or fraudulent return
with the intent in either case to defect or evade the tax imposed
by this chapter, a penalty of 50% shall be added to the tax required
to be paid, exclusive of interest and other penalties.
Every person liable for the tax imposed by this
chapter shall keep or cause to be kept such records, receipts, invoices
and other pertinent papers for seven years in such form as to enable
the Treasurer to determine the tax due hereunder.
For the purpose of this chapter, the following
terms shall have the meaning given herein:
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, tourist homes, tourist houses
or courts, lodging houses, summer camps, apartment hotels, resort
lodges, campgrounds, cabins and any other building or group of buildings
in which the accommodations are available to the public, except accommodations
rented for a continuous period of more than one month and accommodations
furnished by any hospital, sanitoriums, or nursing homes, rooming
houses, 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.
GROSS RECEIPTS
Has the meaning as defined in § 77.51(4)(a), (b)
and (c), Wis. Stats., insofar as applicable. Any federal and state
tax-exempt transactions shall not be included in the definition of
gross receipts.
PERSON
Shall include corporations, partnerships or other business
entities.
TRANSIENT
Any individual residing for a continuous period of less than
one month in a motel, hotel, or other furnished accommodations available
to the public.
Any violation of, or noncompliance with, any
of the provisions of this chapter for which a penalty has not been
prescribed herein shall subject the violator to a forfeiture of not
less than $50 nor more than $250, together with the costs of prosecution,
and in default of payment thereof to imprisonment in the county jail
until such forfeiture has been paid, but not to exceed 15 days. Each
day of violation or noncompliance shall constitute a separate offense.