Chapter 164
TAXATION
[HISTORY: Adopted by the Village Board of the Village of Holmen as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 18.
ARTICLE I
Hotel and Motel Room Tax
[Adopted 4-9-1998]
§ 164-1. Definitions.
The following definitions shall be applicable in this article:
GROSS RECEIPTS — Has the meaning as defined in Sec. 77.51(4)(a),(b) and (c), Wis. Stats., insofar as applicable. [Amended 10-12-2000 by Ord. No. 1.00]
HOTEL or MOTEL — A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, irrespective of whether membership is required for use of the accommodations, except accommodations rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanitariums or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
TRANSIENT — Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public.
§ 164-2. Tax imposed.
Pursuant to Sec. 66.75, Wis. Stats., a tax is hereby imposed on the privilege and service 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 the use of the accommodations. Such tax shall be at a rate of 5% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall not be subject to the selective sales tax imposed by Sec. 77.52(2)(a)1, Wis. Stats.
§ 164-3. Clerk to administer.
This article shall be administered by the Village Clerk. The tax imposed for each calendar quarter 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 Village Clerk by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period and such other information as the Village Clerk deems necessary. The return shall be accompanied by a copy of the Wisconsin Sales Tax Return filed by the person filing the room tax return for the same period of time set forth in the room tax return. Every person required to file such quarterly return shall, with his first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within 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 Village Clerk requires. Such annual returns shall be made on forms as prescribed by the Village Clerk. All such returns shall be signed by the person required to file a return or his duly authorized agent, but need not be verified by oath. The Village Clerk may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
§ 164-4. Permit required; fee. [Amended 10-13-2005 by Ord. No. 5.05]
Every person furnishing rooms or lodging under § 164-2 shall file with the Village Clerk an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the Village Clerk and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the Village Clerk requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of such sellers. At the time of making an application, the applicant shall pay to the Village Clerk a fee for each permit in an amount as established annually by the Village Board.
§ 164-5. Issuance and display of permit.
After compliance with §§ 164-4 and 164-10 by the applicant, the Village Clerk shall grant and issue to each applicant a separate permit for each place of business within the village. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall, at all times, be conspicuously displayed at the place for which issued.
§ 164-6. Revocation of permit; fee for reissuance or renewal. [Amended 10-13-2005 by Ord. No. 5.05]
Whenever any person fails to comply with this article, the Village Clerk may, upon 10 days’ notification and after affording such person the opportunity to show cause why his permit should not be revoked, revoke or suspend any or all of the permits held by such person. The Village Clerk shall give to such person written notice of the suspension or revocation of any of his permits. The Village Clerk shall not issue a new permit after the revocation of a permit unless he is satisfied that the former holder of the permit will comply with the provisions of this article. A fee, in an amount established annually by the Village Board, shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked.
§ 164-7. Liability on sale of business.
If any person liable for any amount of tax under this article sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Village Clerk that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this article fails to withhold such amount of tax from the purchase price as required, he shall become personally liable for payment of the amount required to be withheld by him to the extent of the price of the accommodations valued in money.
§ 164-8. Audits.
- The Village Clerk may, by office audit, determine the tax required to be paid to the village or the refund due to any person under this article. This determination may be made upon the basis of the facts contained in the return being audited, or on the basis of any of the information within the Village Clerk’s possession. One or more such office audit determinations may be made of the amount due for anyone or for more than one period.
- The Village Clerk may, by field audit, determine the tax required to be paid to the village or the refund due to any person under this article. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information within the Village Clerk’s possession. The Village Clerk 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 Village Clerk from making a determination of tax at any time.
§ 164-9. Failure to file return.
- If any person fails to file a return as required by this article, the Village Clerk shall make an estimate of the amount of the gross receipts under § 164-2. Such estimate 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 Village Clerk’s possession or may come into his possession. On the basis of this estimate, the Village Clerk shall compute and determine the amount required to be paid to the village, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more determinations may be made for one or more than one period.
- All unpaid taxes under this article shall bear interest at the rate of 18% per annum from the due date of the return until the first day of the month following the month in which the tax is due or deposited with the Village Clerk.
- Delinquent tax returns shall be subject to a late filing fee of $10. The tax imposed by this article shall become delinquent if not paid:
(1) In the case of a timely filed return, within 30 days after the due date of the return, or within 30 days after the expiration of an extension period if one has been granted.
(2) In the case of no return filed or a return filed late, by the due date of the return.
- 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 penalty of 25% of the tax exclusive of interest or other penalties. 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 the tax imposed by this article, a penalty of 50% shall be added to the tax required to be paid, exclusive of interest and other penalties.
§ 164-10. Bond.
In order to protect the revenue of the village, the Village Clerk may require any person liable for the tax imposed by this article to place with him, before or after a permit is issued, such security, not in excess of $5,000 as the Village Clerk determines. If any taxpayer fails or refuses to place such security, the Village Clerk may refuse to revoke such permit. If any taxpayer is delinquent in the amount of the taxes imposed by this article, the Village Clerk may, upon 10 days’ notice, recover the taxes, interest and penalties from the security placed with the Village Clerk by such taxpayer. No interest shall be paid or allowed by the village to any person for the deposit of such security.
§ 164-11. Records.
Every person liable for the tax imposed by this article shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the Village Clerk requires.
§ 164-12. Returns confidential.
- All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Village Clerk may divulge their contents to the following and no others:
(1) The person who filed the return.
(2) Officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(3) Officers, employees or agents of the Village Clerk.
(4) Such other public officials of the village when deemed necessary.
- No person having administrative duty under this article shall make known in any manner the business affairs, operations or information obtained by an investigation of records of any person on whom a tax imposed by this article or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof to be seen or examined by any person, except as provided herein.
§ 164-13. Violations and penalties.
Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in § 164-4 or who fails or refuses to permit the inspection of his records by the Village Clerk after such inspection has been duly requested by the Village Clerk, or who fails to file a return as provided in this article, or who violates any other provision of this article shall, upon conviction thereof and in addition to any other penalty imposed herein, forfeit an amount of $1,000 and the costs of prosecution and, in default of payment of such forfeiture, be confined in the La Crosse County Jail until payment of such forfeiture and costs of prosecution, but not exceeding 90 days for each violation. Each day or portion thereof that such violation continues in hereby deemed to constitute a separate offense.
§ 164-14. through § 164-19. (Reserved)
ARTICLE II
Room Tax Commission
[Adopted 11-12-2015 by Ord. No. 6-2015]
§ 164-20. Membership and organization.
The Room Tax Commission shall consist of five members who shall be selected as follows: One member of the Village Board of the Village of Holmen shall be appointed by the President and confirmed by the Village Board. Three members shall be appointed by the President who are residents of the Village of Holmen and are owners or managers of businesses located in the Village of Holmen and who are not members of the Village Board, subject to confirmation by the Village Board. One member shall be a representative of the Wisconsin hotel and motel industry. All members of the Commission shall serve for a one-year term from the date of appointment. Any vacancies occurring on the Room Tax Commission shall be filled by appointment by the President, subject to confirmation of the Village Board. Any person so appointed shall serve the balance of the term of the person causing the vacancy. The Commission shall choose a Chairperson, Vice Chairperson and such other officers as it deems appropriate.
§ 164-21. Meetings.
Meetings may be held under call of the Chairperson of the Commission, the request of the Village Administrator, the request of the Village Clerk, or if requested in writing by three members of the Commission filed with the Village Clerk, in which event, the Village Clerk shall notify all members of the coming meeting. At least 24 hours’ notice shall be allowed under this procedure. The Village Clerk shall give written notice of each meeting to the President and to all members of the Room Tax Commission. Three members shall constitute a quorum. Such regular meetings shall be open to the public.
§ 164-22. Powers.
The Room Tax Commission shall require of all organizations, whether private or governmental, who receive funds hereunder an annual accounting of the application of all room tax funds designated for room tax department and room tax promotion (“room tax funds”). The Commission shall designate the use of all room tax funds of the Village of Holmen.
§ 164-23. Statutory authority.
The Commission shall be the entity in which room tax is allocated for the Village of Holmen pursuant to Wis. Stats. § 66.0615.
