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- 147 - Room Tax - Beloit
147 - Room Tax - Beloit
Ordinance #147
Taxation
Room Tax - City of Beloit
3.15 ROOM TAX (Cr. 02076)
(1) DEFINTIONS. For the purpose of this section, the following words and phrases shall have the following meanings:
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, hotels, tourist homes, tourist housing or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and other building or group of buildings in which accommodations are available to the public, except accommodations including mobile homes as defined in sec.66.058(l)(e), Wis. Stats., whether the home is classified as real or personal property, rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums or nursing homes or by corporations or associations organized and operated exclusively for religious, charitable or education purposes, provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
Gross Receipts. As defined in sec.77.51(4)(a), (b) and (c), Wis. Stats., insofar as applicable and sec.sec. 11.05 and 11.48, Wis. Adm. Code.
Transient. Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodation available to the public,
Shall. "Shall" is always mandatory and not merely directory.
(2) IMPOSITION OF ROOM TAX. (Am. #2393; #2799) Pursuant to sec.66.75, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing at retail rooms, lodging or sites to transients by hotel keepers, motel operators and other persons furnishing accommodations are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of 8% of the gross receipts from such retail furnishing of rooms, lodging or sites. Such tax shall not be subject to the selective sales tax imposed by sec.77.52(2)(a)l., Wis. Stats.
(3) DISTRIBUTION OF TAXES COLLECTED. The proceeds of such tax when collected shall he apportioned 10% to the City for general administration expenses and the remaining 90% to the Beloit Convention and Visitors Bureau for use in promoting, developing, stimulating, expanding and administering activities related to the convention and tourism business and shall be remitted to such Bureau.
(4) ADMINISTRATION.
(a) Collection and disbursement of the room tax shall be administered by the City Treasurer. The tax imposed under this section is due and payable within 30 days of the end of each calendar quarter for which imposed. A tax return shall be filed with the City Treasurer along with taxes due by those furnishing at retail such rooms and lodging on or before the same date on which the tax is due and payable. Accompanying the return shall be a copy of the current State sales tax report for the quarter.
(b) All quarterly returns shall be signed by the person required to file a return or his authorized agent, but need not be verified by oath.
(5) INTEREST ON LATE TAXES. All late taxes under this section shall bear interest at a rate of 1% per month from the due date of the tax until the first day of the month following the month in which the tax is paid or deposited with the City Treasurer.
(6) ISSUANCE OF PERMIT.
(a) Every person furnishing rooms or lodging under subsection (2) for the purpose of identifying such business shall file with the City Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business and such other information as the City Treasurer requires. The application shall contain an authorization to the Wisconsin Department of Revenue to release sales tax returns and information to the City Treasurer and City Finance Officer. 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 applicant.
(b) After compliance with paragraph (a) by the applicant, the City Finance Officer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit is not assignable and is valid only for the purpose 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.
(7) DELINQUENT TAXES. (a) No license under this chapter shall be granted or issued to any person or for any premises against whom or for which taxes or charges by the City are delinquent and unpaid.
(b) If the grant or Issuance of a license Is denied for nonpayment of taxes or charges, the City Clerk or officer responsible for Issuing the license shall notify the applicant in writing that the license will not be granted or issued for nonpayment of taxes or charges, The applicant may appeal the decision to the City Council which may grant or deny the license after affording the applicant a hearing before the City Council.
(8) TAX LIABILITY ON TRANSFER OF BUSINESS. If any person liable for any amount of tax under this chapter sells the 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 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, the purchaser shall become personally liable for payment of the amount required to be withheld to the extent of the purchase price of the accommodations valued in money.
( 9) AUDIT. Whenever the City Finance officer 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 Finance Officer may by audit determine the tax required to be paid to the City or the refund due to any peri5on under this section. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information obtained by the City Finance Officer. The Finance Officer is authorized to examine and inspect the Wisconsin sales tax records, the books, records, memoranda and property of any person in order to verify the tax liability of that person. Nothing herein shall prevent the City Finance officer from making a determination.
(10) RECORDS. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers In such form as the City Finance Officer requires and shall make theme available for inspection by the City Finance Officer upon reasonable notice.
(11) RETURNS CONFIDENTIAL. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the City Treasurer or Finance Officer are doomed to be confidential, except the City Finance Officer may divulge their contents to the person who filed the return; officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue; and no others.
(12) BELOIT CONVENTION AND VISITORS BUREAU. Taxes collected under this section are to be distributed to the Beloit Convention and Visitors Bureau which shall be formed as a Wisconsin nonprofit, nonstock corporation. The articles and bylaws of the corporation shall include the following provisions:
(a) Board Members and Terms.
1. Board Members. Initially the Council President shall appoint with the approval of the City Council a 13 member Beloit Convention and Visitors Bureau Board of Directors, The nonprofit corporation may increase the number of directors by amendment of its articles or bylaws. The Board of Directors shall consist of one City Council member, the City Manager, Director of Community Development, 3 hotel and motel representatives, one restaurant operator, one retail merchant, one Association of Commerce representative, one Beloit College representative, one financial community representative and 2 citizen members.
2. Terms. The hotel and motel representatives, restaurant operator, retail merchant, Association of Commerce, Beloit College, financial community and citizen members shall serve 3 year terms. Initially, the City Council President with the approval of the Council shall appoint 4 for 3 years, 3 for 2 years and 3 for one year and thereafter the Board of Directors shall annually appoint for 3 years to fill the occurring vacancies, The City Council member shall be appointed by the Council annually and the City Manager and Director of Community Development shall serve permanently.
(b) Purpose. The Beloit Convention and Visitors Bureau shall promote convention and tourism business and funds shall be used for promotir4, developing, stimulating, expanding and administering activities relating to the convention and tourism business and hospitality and recreation facilities in the City.
(c) Organization The Board of Directors shall establish the bylaws for the operation of the corporation. During its first year of operation, the City shall provide the accounting and administrative functions for the corporation and thereafter the corporation shall provide these functions.
(d) Meetings. The Board of Directors shall have an annual meeting on or before March 1 of each year and shall meet not less frequently than quarterly. The Board shall adopt bylaws providing for procedures for the meetings of the nonprofit corporation.
(e) Record . The records of the corporation shall be available for inspection by the City Manager or his designee, the corporation shall be considered a public entity and its meetings and records shall be conducted in accordance with the Wisconsin laws With respect thereto. The Board of Directors shall either assemble or have assembled on or before March 1 of each year an audited annual report to the City Manager.
(f) Reports to City Council. (Cr. #2806) The Beloit Convention and Visitors Bureau shall:
1. Prepare a quarterly report tracking the performance of the bureau and shall submit the same to the City Council quarterly.
2. Review goals, objectives and performance measures with the City Council annually.
3. Shall, prior to initiating applications for grantii, submit the proposed grant applications to the City Council for review.
(13) PENALTY. Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in sub. (6), fails or refuses to permit the 'inspection of his State sales tax records by the City Treasurer after such inspection has been requested by the City Treasurer, fails to file a return as provided in this section, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this section may be required to forfeit not less than $100 and not more than $500, together with the cost of prosecution- Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.
Taxation
Room Tax - City of Beloit
3.15 ROOM TAX (Cr. 02076)
(1) DEFINTIONS. For the purpose of this section, the following words and phrases shall have the following meanings:
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, hotels, tourist homes, tourist housing or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and other building or group of buildings in which accommodations are available to the public, except accommodations including mobile homes as defined in sec.66.058(l)(e), Wis. Stats., whether the home is classified as real or personal property, rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums or nursing homes or by corporations or associations organized and operated exclusively for religious, charitable or education purposes, provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
Gross Receipts. As defined in sec.77.51(4)(a), (b) and (c), Wis. Stats., insofar as applicable and sec.sec. 11.05 and 11.48, Wis. Adm. Code.
Transient. Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodation available to the public,
Shall. "Shall" is always mandatory and not merely directory.
(2) IMPOSITION OF ROOM TAX. (Am. #2393; #2799) Pursuant to sec.66.75, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing at retail rooms, lodging or sites to transients by hotel keepers, motel operators and other persons furnishing accommodations are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of 8% of the gross receipts from such retail furnishing of rooms, lodging or sites. Such tax shall not be subject to the selective sales tax imposed by sec.77.52(2)(a)l., Wis. Stats.
(3) DISTRIBUTION OF TAXES COLLECTED. The proceeds of such tax when collected shall he apportioned 10% to the City for general administration expenses and the remaining 90% to the Beloit Convention and Visitors Bureau for use in promoting, developing, stimulating, expanding and administering activities related to the convention and tourism business and shall be remitted to such Bureau.
(4) ADMINISTRATION.
(a) Collection and disbursement of the room tax shall be administered by the City Treasurer. The tax imposed under this section is due and payable within 30 days of the end of each calendar quarter for which imposed. A tax return shall be filed with the City Treasurer along with taxes due by those furnishing at retail such rooms and lodging on or before the same date on which the tax is due and payable. Accompanying the return shall be a copy of the current State sales tax report for the quarter.
(b) All quarterly returns shall be signed by the person required to file a return or his authorized agent, but need not be verified by oath.
(5) INTEREST ON LATE TAXES. All late taxes under this section shall bear interest at a rate of 1% per month from the due date of the tax until the first day of the month following the month in which the tax is paid or deposited with the City Treasurer.
(6) ISSUANCE OF PERMIT.
(a) Every person furnishing rooms or lodging under subsection (2) for the purpose of identifying such business shall file with the City Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business and such other information as the City Treasurer requires. The application shall contain an authorization to the Wisconsin Department of Revenue to release sales tax returns and information to the City Treasurer and City Finance Officer. 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 applicant.
(b) After compliance with paragraph (a) by the applicant, the City Finance Officer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit is not assignable and is valid only for the purpose 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.
(7) DELINQUENT TAXES. (a) No license under this chapter shall be granted or issued to any person or for any premises against whom or for which taxes or charges by the City are delinquent and unpaid.
(b) If the grant or Issuance of a license Is denied for nonpayment of taxes or charges, the City Clerk or officer responsible for Issuing the license shall notify the applicant in writing that the license will not be granted or issued for nonpayment of taxes or charges, The applicant may appeal the decision to the City Council which may grant or deny the license after affording the applicant a hearing before the City Council.
(8) TAX LIABILITY ON TRANSFER OF BUSINESS. If any person liable for any amount of tax under this chapter sells the 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 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, the purchaser shall become personally liable for payment of the amount required to be withheld to the extent of the purchase price of the accommodations valued in money.
( 9) AUDIT. Whenever the City Finance officer 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 Finance Officer may by audit determine the tax required to be paid to the City or the refund due to any peri5on under this section. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information obtained by the City Finance Officer. The Finance Officer is authorized to examine and inspect the Wisconsin sales tax records, the books, records, memoranda and property of any person in order to verify the tax liability of that person. Nothing herein shall prevent the City Finance officer from making a determination.
(10) RECORDS. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers In such form as the City Finance Officer requires and shall make theme available for inspection by the City Finance Officer upon reasonable notice.
(11) RETURNS CONFIDENTIAL. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the City Treasurer or Finance Officer are doomed to be confidential, except the City Finance Officer may divulge their contents to the person who filed the return; officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue; and no others.
(12) BELOIT CONVENTION AND VISITORS BUREAU. Taxes collected under this section are to be distributed to the Beloit Convention and Visitors Bureau which shall be formed as a Wisconsin nonprofit, nonstock corporation. The articles and bylaws of the corporation shall include the following provisions:
(a) Board Members and Terms.
1. Board Members. Initially the Council President shall appoint with the approval of the City Council a 13 member Beloit Convention and Visitors Bureau Board of Directors, The nonprofit corporation may increase the number of directors by amendment of its articles or bylaws. The Board of Directors shall consist of one City Council member, the City Manager, Director of Community Development, 3 hotel and motel representatives, one restaurant operator, one retail merchant, one Association of Commerce representative, one Beloit College representative, one financial community representative and 2 citizen members.
2. Terms. The hotel and motel representatives, restaurant operator, retail merchant, Association of Commerce, Beloit College, financial community and citizen members shall serve 3 year terms. Initially, the City Council President with the approval of the Council shall appoint 4 for 3 years, 3 for 2 years and 3 for one year and thereafter the Board of Directors shall annually appoint for 3 years to fill the occurring vacancies, The City Council member shall be appointed by the Council annually and the City Manager and Director of Community Development shall serve permanently.
(b) Purpose. The Beloit Convention and Visitors Bureau shall promote convention and tourism business and funds shall be used for promotir4, developing, stimulating, expanding and administering activities relating to the convention and tourism business and hospitality and recreation facilities in the City.
(c) Organization The Board of Directors shall establish the bylaws for the operation of the corporation. During its first year of operation, the City shall provide the accounting and administrative functions for the corporation and thereafter the corporation shall provide these functions.
(d) Meetings. The Board of Directors shall have an annual meeting on or before March 1 of each year and shall meet not less frequently than quarterly. The Board shall adopt bylaws providing for procedures for the meetings of the nonprofit corporation.
(e) Record . The records of the corporation shall be available for inspection by the City Manager or his designee, the corporation shall be considered a public entity and its meetings and records shall be conducted in accordance with the Wisconsin laws With respect thereto. The Board of Directors shall either assemble or have assembled on or before March 1 of each year an audited annual report to the City Manager.
(f) Reports to City Council. (Cr. #2806) The Beloit Convention and Visitors Bureau shall:
1. Prepare a quarterly report tracking the performance of the bureau and shall submit the same to the City Council quarterly.
2. Review goals, objectives and performance measures with the City Council annually.
3. Shall, prior to initiating applications for grantii, submit the proposed grant applications to the City Council for review.
(13) PENALTY. Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in sub. (6), fails or refuses to permit the 'inspection of his State sales tax records by the City Treasurer after such inspection has been requested by the City Treasurer, fails to file a return as provided in this section, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this section may be required to forfeit not less than $100 and not more than $500, together with the cost of prosecution- Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.