The calendar year shall be the fiscal year.
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.
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.
The Clerk-Treasurer may invest any Village funds
not immediately needed, pursuant to W.S.A. s. 66.04(2).
[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.