§ 3-5-2. Hotel-Motel Room Tax Levy.

(a)

Imposition of Tax. Pursuant to Sec. 66.75, Wis. Stats., a tax is hereby imposed on the privilege and services of furnishing rooms or lodging to transients by hotelkeepers, 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 per the City Fee Schedule, Title 3, Chapter 6, 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 Sec. 77.52(2)(a)1, Wis. Stats.

(b)

Exemptions. The following room sales are exempt from this tax:

(1)

Sales to the federal government;

(2)

Sales to persons listed under Sec. 77.54(9a), Wis. Stats.

(c)

Exemption Conditions. The following conditions must occur for a sales to be exempt from the room tax:

(1)

The lodging establishment must issue the billing or invoice for the lodging in the name of the exempt entity; and

(2)

The lodging establishment must receive from the exempt entity:

a.

In the case of federal and Wisconsin state or local governmental units, a purchase order or similar written document (such as a letter of authorization); or

b.

In the case of non-profit religious, charitable, scientific or educational organization, the organization's certificate of exempt status number.

(3)

The exemption still applies if the employee pays with his or her own funds, as long as the above conditions are met.

(d)

Collection of Tax.

(1)

Administration by City Treasurer. This tax shall be administered by the City Treasurer who shall, at City expense, provide the necessary application and reporting forms at no cost to the taxpayer.

(2)

Reporting Periods. The tax imposed for the months of January, February and March, and for each calendar quarter thereafter, is due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the City Treasurer, by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such returns shall show the gross receipts of the preceding calendar quarter from such retail furnishing of room or lodging, the amount of taxes imposed for such period, and such other information as the City Treasurer deems necessary. Every person required to file such quarterly return shall, with his/her first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within ninety (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 shall contain certain such additional information as the City Treasurer requires. Such annual returns shall be made on forms as prescribed by the City Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agent, but need not be verified by oath. The City Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one (1) month from the filing date.

(3)

Sale or Conveyance of Business. If any person liable for any amount of tax under this Section sells out his/her business or stock of goods or quits the business, his/her successors or assigns shall withhold sufficient portion of the purchase price to cover such amount until the former owner produces a receipt from the City Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this Chapter fails to withhold such amount of tax from the purchase price as required, he/she shall become personally liable for payment of the amount required to be withheld by him/her to the extent of the price of the accommodations valued in money.

(4)

Determination of Tax By Audit.

a.

The City Treasurer may, by office audit, determine the tax required to be paid to the City or the refund due to any person under this Chapter. 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 Treasurer's possession that meets the criteria set forth in Sec. 66.75(2), Wis. Stats. One (1) or more such office audit determination may be made of the amount due for any one (1) or for more than one (1) period.

b.

The City Treasurer may, by field audit, determine the tax required to be paid to the City or the refund due to any person under this Chapter. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information with the City Treasurer's possession. The City 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 Treasurer from making a determination of tax at any time.

(5)

Failure to File Return. If any person fails to file a return as required by this Chapter, the City Treasurer shall make an estimate of the amount of the gross receipts under Subsection (a) above. Such estimates 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 Treasurer's possession or may come into the Treasurer's possession. On the basis of this estimate, the City 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 ten percent (10%) thereof. One or more such determinations may be made for one or more than one period.

(6)

Interest on Unpaid Taxes. All unpaid taxes under this Chapter shall bear interest at the rate of twelve percent (12%) per year 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 Treasurer. An extension of time within which to file a return shall operate to extend the due date of the return for purposes of interest computations. If the City 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.

(7)

Delinquent Returns: Late Fees, penalty.

a.

Delinquent tax returns shall be subject to a late filing fee of One Hundred Dollars ($100.00). The tax imposed by this Chapter shall become delinquent if not paid:

1.

In the case of a timely filed return, within thirty (30) days after the due date of the return, or within thirty (30) days after the expiration of an extension period, if one is granted.

2.

In the case of no return filed or a return filed late, by the due date of the return.

b.

If due to negligence no return is filed, or a return is filed late, or an incorrect return is filed, the entire tax finally determined shall be subject to a forfeiture established herein as follows:

1.

A forfeiture of twenty-five percent (25%) or Five Thousand Dollars ($5,000.00), whichever is less, of the tax imposed and is due and owing within thirty (30) days after the due date of said return.

2.

If a person fails to file a return when due or files a false or fraudulent return with the intent in either case to defeat or evade a tax imposed by this Chapter, a forfeiture of fifty percent (50%) of the entire tax finally determined shall be added to the tax required to be paid exclusive of interest and other penalties.

(Ord. No. 04-668, 3-22-04)