Village of Wrightstown, WI Chapter 12 Budget, Finances and Taxation

[HISTORY: Adopted by the Village Board of the Village of Wrightstown 10-5-1976 by Ord. No. 1-76 as Ch. 3 of the 1976 Code. Amendments noted where applicable.]

§ 12-1 Preparation of tax roll and tax receipts.

A. Aggregate tax stated on roll. Pursuant to W.S.A. s. 70.65(2), the Clerk-Treasurer 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.

B. Rates stamped on receipts. 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 Clerk-Treasurer. The Clerk-Treasurer 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.

§ 12-2 Fiscal year.

The calendar year shall be the fiscal year.

§ 12-3 Budget. [1]

A. Departmental estimates. When requested by the Finance and Utility Committee, each year each officer, department and committee shall file with the Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year and of the conditions and management of such fund; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Clerk-Treasurer and shall be designated as "Departmental Estimates," and shall be as nearly uniform as possible for the main division of all departments.

B. Finance and Utility Committee to prepare.

(1) Budget to include. Each year the Finance and Utility Committee shall prepare and submit to the Village Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing calendar year. The budget shall include the following information:

(a) The expense of conducting each department and activity of the Village for the ensuing fiscal year corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.

(b) An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.

(c) An itemization of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.

(d) Such other information as may be required by the Village Board and by state law.

(2) The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

(3) Hearing. The Village Board shall hold a public hearing on the budget as required by law. Following the public hearing the proposed budget may be changed or amended and shall take the same course in the Village Board as ordinances.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 12-4 Changes in budget.

The amount of the tax to be levied or certified, the amounts of the various appropriations and the purposes thereof shall not be changed after approval of the budget except by a two-thirds vote of the entire membership of the Village Board. Notice of such transfer shall be given by publication within 15 days thereafter in the official Village newspaper.

§ 12-5 Village funds to be spent in accordance with appropriation.

No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 12-4 of this chapter. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.[1]

[1] Editor's Note: Original Sec. 3.06, Claims procedure, and Sec. 3.07, Destruction of obsolete public records, which immediately followed this section, were deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I). See now Ch. 56, Records Retention.

§ 12-6 Letting of contracts.

A. As a complete alternative to the requirements established by W.S.A. ss. 61.54 and 61.55, W.S.A. s. 62.15 shall be applicable to Village contracts.

B. The authority vested in the Board of Public Works by W.S.A. s. 62.15 shall be exercised by the Village Board or as delegated by the Village Board.

§ 12-7 Duplicate Clerk-Treasurer's bond eliminated.

A. Bond eliminated. The Village elects not to give the bond on the Village Clerk-Treasurer provided for by W.S.A. s. 70.67(1).

B. Village liable for default of Clerk-Treasurer. Pursuant to W.S.A. s. 70.67(2), the Village shall pay, if the Clerk-Treasurer fails to do so, all state and county taxes required by law to be paid by such Clerk-Treasurer to the County Treasurer.

§ 12-8 Temporary investment of funds not immediately needed.

The Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to W.S.A. s. 66.04(2).

§ 12-9 Room tax regulations.

[Added 11-1-2022 by Ord. No. 11012022]

A. Room tax. Outagamie County.

(1) Definitions. In addition to the terms defined in this section, the terms used in this Subsection A shall have the definitions, if any, set forth in the Room Tax Act (as defined below).

CVB

The Fox Cities Convention and Visitors Bureau, Inc., a Wisconsin nonstock corporation, and its successors.

FISCAL AGENT

A financial institution acting in the capacity as an agent on behalf of the Village for the receipt and allocation of the room taxes in accordance with this Subsection A.

FISCAL AGENCY AGREEMENT

An agreement entered into by and among the municipalities and the fiscal agent that sets forth the duties of the fiscal agent with respect to the room taxes as described in this Subsection A.

OPERATORS

Hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, which are located in the Village and are obligated to pay room taxes under this Subsection A.

PLEDGE AGREEMENT

Any pledge agreement entered into by the municipalities and the CVB, pursuant to which a portion of the room tax is pledged to support tourism and visitors bureau initiatives.

QUARTERLY PAYMENT DATE

Each January 31, April 30, July 31, and October 31, each of which is the last day of the month next succeeding the end of a calendar quarter.

ROOM TAX

A tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by the operators, pursuant to the Room Tax Act.

ROOM TAX ACT

Wis. Stats., § 66.0615, as amended from time to time.

(2) Imposition of room tax. Pursuant to the Room Tax Act, there is hereby imposed an 8% room tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients, by the operators. Operators shall remit all room taxes to i) the Village's Clerk-Treasurer or ii) to a fiscal agent on behalf of the Village pursuant to a fiscal agency agreement in accordance with the requirements of this Subsection A and the Room Tax Act. Such 8% room tax shall be allocated as follows:

(a) A 6% room tax shall be imposed and allocated toward the support of the CVB, to be used for the promotion of the Fox Cities Tourism Zone as a tourism destination (the "CVB room tax").

(b) A 2% room tax shall be imposed and retained by the Village to be used for general tourism support and development in the Village in accordance with the requirements of the Room Tax Act (the "municipal room tax").

(3) The Village or its fiscal agent shall forward the room taxes it has received, to be used as described above, to the following parties: i) the CVB room tax to the CVB, ii) the municipal room tax to the Village.

(4) Priority of payment. In the event any operator fails to remit the entire room tax amounts due on any quarterly payment date under this Subsection A, the Village directs that the amounts actually received by the Village (or its fiscal agent) shall be applied in the following priority order:

(a) First, to the CVB room tax until paid in full;

(b) Second, and to the municipal room tax.

(5) Tourism entity. The CVB shall act as the "tourism entity," as that term is defined in the Room Tax Act, for purposes of providing staff, support services and assistance to the Room Tax Commission in developing and implementing programs to promote the Fox Cities Tourism Zone to visitors, as more fully set forth in an agreement between the Room Tax Commission and the CVB. The CVB may also hold and administer the tourism facilities room tax on behalf of the Room Tax Commission in furtherance of the purpose of the tourism facilities room tax, except when a related pledge agreement is in effect.

(6) Collection and administration of room tax; operator reports. This Subsection A shall be administered by the Village's Clerk-Treasurer. The room tax imposed by this Subsection A shall be payable on each quarterly payment date to the Village (or to a fiscal agent on behalf of the Village pursuant to a fiscal agency agreement). A report shall be filed by each operator with the Village's Clerk-Treasurer (or with a fiscal agent) on or before each quarterly payment date. Such report shall show the gross room receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of room tax imposed for such period, and such other information as the Village deems necessary. Every operator required to file such quarterly report shall, with its first report, elect to file an annual report based on either the calendar year or its fiscal year. Such annual report shall be filed within 90 days after the close of each such calendar or fiscal year. The annual report shall summarize the quarterly reports, shall reconcile and adjust for errors in the quarterly reports, and shall contain certain such additional information, as the Village requires. Such annual reports shall be signed by a representative of the operator or its duly authorized agent but need not be verified by oath. The Village may, for good cause, extend the due date for filing any report, but in no event shall such extension be longer than one month after the due date.

(7) Rental application required. Every operator is required under this chapter to file with the Village's Clerk-Treasurer an application for a permit for each place of business that is required to pay room tax hereunder. Every application for a permit shall be submitted to the Village's Clerk-Treasurer using a form prescribed by the Village and shall set forth the name under which the operator transacts or intends to transact business, the location of its place of business, and such other information as the Village requires. The application shall be signed by the owner if the operator is a sole proprietor and, if not a sole proprietor, by an authorized representative of such operator. Together with the permit application, each operator shall pay the Village an initial fee for each permit, and for each additional unit, as set forth in Chapter 102, Fees and Penalties. A permit issued hereunder is nontransferable. § 123-2A(M).

(8) Penalty for violations. In addition to the schedule of forfeiture described in Subsection 10 hereof, any operator in violation of the terms of this chapter by failing to obtain a permit shall be subject to a penalty in accordance to Chapter 102-1, § 123-2A for each violation. Each room or unit separately rented or offered for rent and each day of such rental or offer for rental of such unit shall be a separate violation. In addition, injunctive relief is hereby authorized to discontinue any violation of this Subsection A. Any operator deemed to have violated any of the provisions of this Subsection A shall be obligated to pay the costs of prosecution, in addition to actual attorney fees expended in the course of said enforcement. The Village may revoke or suspend any permit issued hereunder for failure to comply with the provisions hereof.

(9) Liability for room tax on sale or transfer of business. If any operator sells or transfers all or substantially all of its interest in its hotel, motel or other lodging accommodation, its successors or assigns shall withhold sufficient amounts from the purchase price to pay any amount of room tax liability due through the sale or transfer date until the operator produces a receipt from the Village's Treasurer that its liability has been paid in full or a certificate stating that no room tax amount is due. If a successor operator fails to withhold such amount from the purchase price as required, such successor operator shall become liable for payment of the room tax amount it is required to withhold.

(10) Schedule of forfeiture. In addition to paying the room taxes due hereunder, any operator that has failed to pay any room tax when due shall be required to pay a forfeiture as set forth in Chapter 102, Fees and Penalties.

(11) Confidentiality of information. To the extent permitted under the law, the information provided to the Village under Wis. Stats., § 66.0615(2), shall remain confidential; provided, however, that the Village or any employee thereof may use such information in the discharge of duties imposed by law or of the duties of their office or by order of a court. Persons violating the provisions of this subsection may be required to forfeitures as set forth in Chapter 102, Fees and Penalties.

(12) Enforcement. The Village shall enforce this Subsection A in accordance with the Room Tax Act.

B. Room tax. Brown County.

(1) Definitions. In addition to the terms defined in this section, the terms used in this Subsection B shall have the definitions, if any, set forth in the Room Tax Act (as defined below).

CVB

The Bay Area Tax Commission, a Wisconsin nonstock corporation, and its successors.

FISCAL AGENT

A financial institution acting in the capacity as an agent on behalf of the Village for the receipt and allocation of the room taxes in accordance with this Subsection B.

FISCAL AGENCY AGREEMENT

An agreement entered into by and among the municipalities and the fiscal agent that sets forth the duties of the fiscal agent with respect to the room taxes as described in this Subsection B.

OPERATORS

Hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, which are located in the Village and are obligated to pay room taxes under this Subsection B.

PLEDGE AGREEMENT

Any pledge agreement entered into by the municipalities and the CVB, pursuant to which a portion of the room tax is pledged to support tourism and visitors bureau initiatives.

QUARTERLY PAYMENT DATE

Each January 31, April 30, July 31, and October 31, each of which is the last day of the month next succeeding the end of a calendar quarter.

ROOM TAX

A tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by the operators, pursuant to the Room Tax Act.

ROOM TAX ACT

Wis. Stats., § 66.0615, as amended from time to time.

(2) Imposition of room tax. Pursuant to the Room Tax Act, there is hereby imposed an 8% room tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients, by the operators. Operators shall remit all room taxes to i) the Village's Clerk-Treasurer or ii) to a fiscal agent on behalf of the Village pursuant to a fiscal agency agreement in accordance with the requirements of this Subsection B and the Room Tax Act. Such 8% room tax shall be allocated as follows:

(a) A 6% room tax shall be imposed and allocated toward the support of the CVB, to be used for the promotion of Bay Area Tourism Zone as a tourism destination (the "CVB room tax").

(b) A 2% room tax shall be imposed and retained by the Village to be used for general tourism support and development in the Village in accordance with the requirements of the Room Tax Act (the "municipal room tax").

(3) The Village or its fiscal agent shall forward the room taxes it has received, to be used as described above, to the following parties: i) the CVB room tax to the CVB, ii) the municipal room tax to the Village.

(4) Priority of payment. In the event any operator fails to remit the entire room tax amounts due on any quarterly payment date under this Subsection B, the Village directs that the amounts actually received by the Village (or its fiscal agent) shall be applied in the following priority order:

(a) First, to the CVB room tax until paid in full;

(b) Second, and to the municipal room tax.

(5) Tourism entity. The CVB shall act as the "tourism entity," as that term is defined in the Room Tax Act, for purposes of providing staff, support services and assistance to the Room Tax Commission in developing and implementing programs to promote the Bay Area Tourism Zone to visitors, as more fully set forth in an agreement by the Bay Area Room Tax Commission (CVB). The CVB may also hold and administer the tourism facilities room tax in furtherance of the purpose of the tourism facilities room tax, except when a related pledge agreement is in effect.

(6) Collection and administration of room tax; operator reports. This Subsection B shall be administered by the Village's Clerk-Treasurer. The room tax imposed by this Subsection B shall be payable on each quarterly payment date to the Village (or to a fiscal agent on behalf of the Village pursuant to a fiscal agency agreement). A report shall be filed by each operator with the Village's Clerk-Treasurer (or with a fiscal agent) on or before each quarterly payment date. Such report shall show the gross room receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of room tax imposed for such period, and such other information as the Village deems necessary. Every operator required to file such quarterly report shall, with its first report, elect to file an annual report based on either the calendar year or its fiscal year. Such annual report shall be filed within 90 days after the close of each such calendar or fiscal year. The annual report shall summarize the quarterly reports, shall reconcile and adjust for errors in the quarterly reports, and shall contain certain such additional information, as the Village requires. Such annual reports shall be signed by a representative of the operator or its duly authorized agent but need not be verified by oath. The Village may, for good cause, extend the due date for filing any report, but in no event shall such extension be longer than one month after the due date.

(7) Rental application required. Every operator is required under this chapter to file with the Village's Clerk-Treasurer an application for a permit for each place of business that is required to pay room tax hereunder. Every application for a permit shall be submitted to the Village's Clerk-Treasurer using a form prescribed by the Village and shall set forth the name under which the operator transacts or intends to transact business, the location of its place of business, and such other information as the Village requires. The application shall be signed by the owner of the operator if a sole proprietor and, if not a sole proprietor, by an authorized representative of such operator. Together with the permit application, each operator shall pay the Village an initial fee for each permit, and for each additional unit, as set forth in Chapter 102, Fees and Penalties. A permit issued hereunder is nontransferable. § 123-2A(M).

(8) Penalty for violations. In addition to the schedule of forfeiture described in Subsection (10) hereof, any operator in violation of the terms of this chapter by failing to obtain a permit shall be subject to a penalty in accordance to § 102-1, § 123-2a for each violation. Each room or unit separately rented or offered for rent, and each day of such rental or offer for rental of such unit shall be a separate violation. In addition, injunctive relief is hereby authorized to discontinue any violation of this Subsection B. Any operator deemed to have violated any of the provisions of this Subsection B shall be obligated to pay the costs of prosecution, in addition to actual attorney fees expended in the course of said enforcement. The Village may revoke or suspend any permit issued hereunder for failure to comply with the provisions hereof.

(9) Liability for room tax on sale or transfer of business. If any operator sells or transfers all or substantially all of its interest in its hotel, motel or other lodging accommodation, its successors or assigns shall withhold sufficient amounts from the purchase price to pay any amount of room tax liability due through the sale or transfer date until the operator produces a receipt from the Village's Treasurer that its liability has been paid in full or a certificate stating that no room tax amount is due. If a successor operator fails to withhold such amount from the purchase price as required, such successor operator shall become liable for payment of the room tax amount it is required to withhold.

(10) Schedule of forfeiture. In addition to paying the room taxes due hereunder, any operator that has failed to pay any room tax when due shall be required to pay a forfeiture in an amount equal to 25% of the room tax due from the operator to the Village for the previous year and unpaid, or $5,000, whichever is less, for failure to pay the room tax due hereunder.

(11) Confidentiality of information. To the extent permitted under the law, the information provided to the Village under Wis. Stats., § 66.0615(2), shall remain confidential; provided, however, that the Village or any employee thereof may use such information in the discharge of duties imposed by law or of the duties of their office or by order of a court. Persons violating the provisions of this subsection may be required to forfeit not less than $100 nor more than $500.

(12) Enforcement. The Village shall enforce this Subsection B in accordance with the Room Tax Act.

§ 12-10 through § 12-15. (Reserved)