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- 56 - Room Tax - Amery
56 - Room Tax - Amery
Ordinance #56
Taxation
Room Tax - Amery
The Common Council of the City of Amery do ordain as follows:
Pursuant to Section 66-75, Wis. Stats., the City hereby enacts and imposes a room tax, creating Section 7.13-1 of the Municipal Code of Amery, to read as follows:
SEC. 7-13-1 Room Tax
(a) DEFINITIONS.
(1) The words and phrases herein shall have the meaning given by Section 66.75, Wis. Stats.
(b) TAX IMPOSED.
(1) A tax is hereby imposed on the privilege of furnishing, at retail, except sales for resale, 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 use of the accommodations. This tax is not subject to the selective sales tax imposed by Section 77.52(2)a(l.), Wis. Stats., and may not be imposed on sales to the federal government or to persons listed under Section 77.54(9a), Wis. Stats.
(2) The tax rate shall be Five Percent (5%) of the rental price of the room.
(c) USE OF REVENUE
(1) At least seventy percent (70%) of the amount collected under this title shall be spent by the municipality on tourism promotion and development.
(d) REPORTS AND RECORDS
(1) Each person furnishing rooms or lodging subject to the tax created herein shall report room occupancy, room rental charges, and the tax due hereunder to the City Administrator on a quarterly basis. Information for January, February and March of each calendar year shall be reported by April 15, with the tax due payable by that date. Information for April, May and June of each calendar year shall be reported by July 15, with the tax due payable by that date. Information for July, August and September for each calendar year shall be reported by October 15, with the tax due payable by that date. Information for October, November and December of each calendar year shall be reported by January 15, with the tax due payable by that date.
(2) Each person subject to collecting and/or paying the tax created herein shall maintain written or electronic records used to calculate and determine said tax, and said records shall be maintained for not less than two years after the tax is due. The City shall have the right to audit the same as provided by Section 66,75, Wis. Stats. All information obtained by the City in enforcing collection of this tax shall be confidential and not a public record, The information may be disclosed to or used by persons using the information in the discharge of duties imposed by state statute or local ordinance for the duties of their office or by order of a court. Any persons violating the confidentiality requirements of this sub-section may be required to forfeit not less than $100.00 or more than $500.00.
(3) Any person who is subject to pay tax hereunder shall pay interest thereon at the rate of one percent (1%) per month on the unpaid balance of any tax not paid by its due date.
(4) The collection of this tax may be enforced by the means set forth in Section 66.75(2), Wis. Stats. The Council may, from time to time, adopt and enact by ordinance a schedule of forfeitures for use in enforcing collection of this tax, as provided by statute.
Taxation
Room Tax - Amery
The Common Council of the City of Amery do ordain as follows:
Pursuant to Section 66-75, Wis. Stats., the City hereby enacts and imposes a room tax, creating Section 7.13-1 of the Municipal Code of Amery, to read as follows:
SEC. 7-13-1 Room Tax
(a) DEFINITIONS.
(1) The words and phrases herein shall have the meaning given by Section 66.75, Wis. Stats.
(b) TAX IMPOSED.
(1) A tax is hereby imposed on the privilege of furnishing, at retail, except sales for resale, 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 use of the accommodations. This tax is not subject to the selective sales tax imposed by Section 77.52(2)a(l.), Wis. Stats., and may not be imposed on sales to the federal government or to persons listed under Section 77.54(9a), Wis. Stats.
(2) The tax rate shall be Five Percent (5%) of the rental price of the room.
(c) USE OF REVENUE
(1) At least seventy percent (70%) of the amount collected under this title shall be spent by the municipality on tourism promotion and development.
(d) REPORTS AND RECORDS
(1) Each person furnishing rooms or lodging subject to the tax created herein shall report room occupancy, room rental charges, and the tax due hereunder to the City Administrator on a quarterly basis. Information for January, February and March of each calendar year shall be reported by April 15, with the tax due payable by that date. Information for April, May and June of each calendar year shall be reported by July 15, with the tax due payable by that date. Information for July, August and September for each calendar year shall be reported by October 15, with the tax due payable by that date. Information for October, November and December of each calendar year shall be reported by January 15, with the tax due payable by that date.
(2) Each person subject to collecting and/or paying the tax created herein shall maintain written or electronic records used to calculate and determine said tax, and said records shall be maintained for not less than two years after the tax is due. The City shall have the right to audit the same as provided by Section 66,75, Wis. Stats. All information obtained by the City in enforcing collection of this tax shall be confidential and not a public record, The information may be disclosed to or used by persons using the information in the discharge of duties imposed by state statute or local ordinance for the duties of their office or by order of a court. Any persons violating the confidentiality requirements of this sub-section may be required to forfeit not less than $100.00 or more than $500.00.
(3) Any person who is subject to pay tax hereunder shall pay interest thereon at the rate of one percent (1%) per month on the unpaid balance of any tax not paid by its due date.
(4) The collection of this tax may be enforced by the means set forth in Section 66.75(2), Wis. Stats. The Council may, from time to time, adopt and enact by ordinance a schedule of forfeitures for use in enforcing collection of this tax, as provided by statute.