Chapter 3.16
TRANSIENT OCCUPANCY TAX
Sections:
3.16.010 Imposed.
A. There is imposed a ten and one-half percent tax on the privilege of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. In this section, “hotel,” “motel” and “transient” have the meaning set forth in Section 77.52(2)(a), Wisconsin Statutes. The said tax shall not be the subject to the selective sales tax imposed by Section 77.52(2)(a), Wisconsin Statutes.
B. Whenever the city has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, the city’s financial officers may inspect and audit the financial records of any person subject to subsection A of this section pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
C. Any person under subsection A of this section who fails to comply with a request to inspect and audit the person’s financial records under subsection B of this section shall forfeit an amount established by the municipal court, not to exceed five percent of the tax.
D. The city may determine the tax under subsection A of this section according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form, and within the time prescribed by the city.
E. Each person who is subject to subsection D of this section shall pay an amount of taxes the city determines to be due under subsection D of this section plus interest at the rate of one percent per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the city to inspect and audit his financial records, as provided in subsection B of this section.
F. Any failure to pay the tax shall be subject to a forfeiture set by the municipal court, not to exceed twenty-five (25) percent of the room tax due for the previous year under subsection A of this section or five thousand dollars ($5,000.00), whichever is less.
G. Information obtained under subsection B of this section shall be kept confidential, except for persons using the information in the discharge of duties imposed by law or the duties of their office or by order of a court.
H. Statistics published on the room tax shall be so classified as not to disclose the identity of particular returns. Persons violating this subsection may be required to forfeit not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00).
I. Each retailer covered by this section shall submit a monthly report to the city treasurer’s office, showing the gross receipts from furnishing such accommodations, rooms or lodging, along with a copy of his state sales tax report for the business, along with the effective percentage tax for the gross receipts as reported by not later than twenty-five (25) days from the end of each calendar month for the receipts of that past calendar month.
J. Taxes not paid with the return shall bear interest at the legal rate from the due date of the return. Failure to pay the tax, or delinquent payment of such taxes, shall be subject to a ten dollar ($10.00) late filing penalty in addition to the interest imposed herein.
K. If a false or fraudulent return is filed with the intent, in either case, to defeat or evade the tax imposed by this section, a penalty of fifty (50) percent of the tax due shall be paid in addition to the tax interest and late filing penalty.
L. The ten and one-half percent rate, heretofore eight percent, shall be imposed and collected effective May 1, 2018. (Ord. 2502-18 § 1, 2018; Ord. 2153-08 § 1, 2008; Ord. 1712 § 1, 1999; prior code § 3.09)