A. License Fee: The licensing authority shall exact from the licensee an annual fee of two hundred dollars ($200.00).
B. Transfer: The mobile home park permit is not transferable from person to another or from place to another.
C. Personal Property Fee: In addition to the license fees provided in subsection A of this section, each local taxing authority shall collect from each occupied mobile home occupying space or lots in a mobile home park in the village a monthly parking permit fee computed as follows: Beginning January 1, 1970, the local assessor shall determine the total fair market value of each occupied mobile home in his district subject to the monthly parking permit fee. The fair market value, minus the tax exempt household furnishing thus established, shall be equalized to the general level of assessment on other real and personal property in the district. The value of each occupied mobile home thus determined shall be multiplied by the tax rate established on the preceding January 1 assessment of general property. The parking permit fee shall first be reduced by the credit allowed under section 79.10, Wisconsin statutes. The total annual parking permit fee thus computed shall be divided by twelve (12) and shall represent the monthly mobile home parking permit fee. The fee shall be applicable to occupied mobile homes moving into the tax district anytime during the year. The park operator shall furnish information to the village clerk and the assessor on occupied mobile homes added to this park within five (5) days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of an occupied home to a park, he shall determine its fair market value and notify the clerk of his determination. The clerk shall equalize the fair market value established by the assessor and shall apply the tax rate for that year, divide the annual parking permit fee thus determined by twelve (12) and notify the mobile home owner of the monthly fee to be collected from said mobile home owner. The mobile home park operator shall collect the monthly parking fee from the mobile home owner. Liability for payment of the fee shall begin on the first day of the next succeeding month and shall remain on the mobile home only for such months as the occupied mobile home remains in the tax district. A new fee rate and a new valuation shall be established each January and shall continue for that calendar year. The valuation established shall be subject to review as are other values established under chapter 70, Wisconsin statutes. If the board of review reduces a valuation on which previous monthly payments have been made, the tax district shall refund past excess fee payments. The monthly parking permit fee shall be paid by the mobile home owner to the mobile park owner, said payments to be made to the village treasurer by said mobile park owner on or before the tenth of the month following the month for which such parking permit fee is due. No such fee shall be imposed for any space occupied by mobile home accompanied by an automobile if the mobile home and automobile bear license plates issued by any other state, for an accumulating period not to exceed sixty (60) days in any twelve (12) months or if the occupants of the mobile home are nonresident tourists or vacationists. Exemption certificates in duplicate shall be accepted by the village treasurer from qualified nonresident tourists or vacationists in lieu of monthly mobile home permit fees. When one or more persons occupying a mobile home are employed in this state, there shall be no exemption from the monthly parking permit fee.
The licensee of a park shall be liable for the monthly parking permit fee for any mobile home occupying space therein as well as the owner and occupant thereof. (1968 Code § 2.09; amd. Ord., 1-18-1999; Ord. 2010-8, 10-18-2010; Ord. 2023-03, 6-8-2023)