§ 2-532. Room tax generally.

(a)

Definitions. The definitions of Wis. Stats. § 66.0615(1)(a) et seq. are incorporated by reference. This article is applicable to all hotels, motels, apartments, bed and breakfast establishments or any other accommodations within the city limits of that provide overnight accommodations for transient visitors who stay for less than 30 days in such accommodation. Excluded from this definition are accommodations furnished by any hospital or nursing home or by any not-for-profit accommodation organized and operated exclusive for religious, charitable or educational purposes.

(b)

Tax created. Pursuant to Wis. Stats. § 66.0515(1)(a) and (d) 1., a room tax in the amount of 5.5 percent of the gross receipts of retail rooms or lodging to transients by accommodations as defined in subsection (a) for the furnishing of rooms for lodging and subject to the selective sales tax under Wis. Stats. § 77.52(1)(a)1. This tax may not be imposed on sales to the federal government or any Wisconsin State agencies.

(c)

Returns. Such tax shall be remitted by the persons remitting this tax on a quarterly basis to the clerk-treasurer on a form prescribed by the clerk-treasurer within 30 days of the end of each quarter. Each premises shall keep records of receipts, invoices and other documentation ordinarily used for the collection of state and county sales taxes necessary for the clerk-treasurer to determine compliance. Such returns shall remain confidential except as necessary to enforce this article.

(d)

Apportionment. The revenues generated by this tax shall be apportioned at ten percent to the entity remitting the tax to cover its costs of collecting such tax by retention, nine percent by the city for its administration, with the balance of 81 percent remitted to the tourism commission.

(e)

Permit. Each accommodation under subsection (a) of this section shall be required to obtain a nontransferable annual permit by application provided by the clerk by June 30 of each year as a condition of transacting its business. Such permit shall be conspicuously displayed at each location providing accommodations of each business.

(f)

Delinquencies. Delinquent taxes accrue a penalty set by the council from time to time per annum of the unpaid tax owed 30 days after the end of the reporting quarter and have a late fee of such set by the council from time to time.

(g)

Liability. Any successor to each permit issued under this article becomes liable for any unpaid taxes of the predecessor.

(h)

Reporting to the department of revenue. The tourism commission, beginning in 2017, shall certify to the Wisconsin Department of Revenue on a form made available by the department, all of the following:

(1)

The amount of room tax revenue collected, and the room tax rate imposed, by the municipality in the previous year.

(2)

A detailed accounting of the amounts of such revenue that were forwarded in the previous year for tourism promotion and tourism development, specifying the commission or tourism entity that received the revenue. The detailed accounting shall include expenditures of at least $1,000.00 made by a commission or a tourism entity.

(3)

A list of each member of the commission and each member of the governing body of a tourism entity to which the municipality forwarded room tax revenue in the previous year, and the name of the business entity the member owns, operates, or is employed by, if any.

(Code 1994, § 3-5-2; Ord. of 4-20-2004(2), § 3-5-2; Amd. of 12-6-2005; Res. No. 16-10, 11-1-2016, eff. 1-1-2017)