(A) Administration by Village Treasurer. The hotel/motel tax shall be administered by the Village Treasurer who shall, at the village expense, provide the necessary application and reporting forms at no cost to the taxpayer.
(B) Reporting periods. The tax imposed for the months of January, February, and March, and for each calendar quarter thereafter, is due any payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the Village Treasurer, by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such returns shall show the gross receipts of the preceding calendar quarter from such retail furnishing of room or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary. Every person required to file such quarterly return shall, with his or her 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 Treasurer requires. Such annual returns shall be made on forms as prescribed by the Village Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agent, but need not be verified by oath. The Village Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
(C) Sale or conveyance of business. If any person liable for any amount of tax under this chapter sells out his or her business or stock of goods or quits the business, his or her successors or assigns shall withhold sufficient portion of the purchase price to cover such amount until the former owner produces a receipt from the Village 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, he or she shall become personally liable for payment of the amount required to be withheld by him or her to the extent of the price of the accommodations valued in money.
(D) Determination of tax by audit.
(1) The Village Treasurer may, by office audit, determine the tax required to be paid to the village or the refund due to any person under this chapter. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Village Treasurer’s possession that meets the criteria set forth in Wis. Stat. § 66.0615(2). One or more such office audit determination may be made of the amount due for any one or for more than on period.
(2) The Village Treasurer may, by field audit, determine the tax required to be paid to the village or the refund due to any person under this chapter. 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 Treasurer’s possession. The Village Treasurer is authorized to examine and inspect the books, records, memoranda, and the property of any person in order to verify the tax liability of that person or of another person. Nothing herein shall prevent the Village Treasurer from making a determination of tax at any time.
(E) Failure to file return. If any person fails to file a return as required by this chapter, the Village Treasurer shall make an estimate of the amount of the gross receipts under divisions (B) and (C) above. 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 Treasurer’s possession or may come into the Treasurer’s possession. On the basis of this estimate, the Village Treasurer 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 such determinations may be made for one or more than one period.
(F) Interest on unpaid taxes. All unpaid taxes under this chapter shall bear interest at the rate of 12% per year from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Village Treasurer. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes in interest computations. If the Village Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect, or if the tax which was overpaid was not accompanied by a complete return, he or she shall not allow any interest thereon.
(G) Delinquent returns; late fee; penalty.
(1) Delinquent tax returns shall be subject to a late filing fee of $100. The tax imposed by this chapter shall become delinquent if not paid:
(a) 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 is granted; or
(b) In the case of no return filed or a return filed late, by the due date of the return.
(2) 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 forfeiture established herein as follows:
(a) A forfeiture of 25% or $5,000, whichever is less, of the tax imposed and is due and owing within 30 days after the due date of said return; and
(b) 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 a tax imposed by this chapter, a forfeiture of 50% of the entire tax finally determined shall be added to the tax required to be paid exclusive of interest and other penalties.
(Ord. passed 12-4-2000) Penalty, see § 112.99