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(a) Administration by Village Administrator.
(1) This tax shall be administered by the Village Administrator. The tax imposed by Section 3-5-2 for each calendar month is due and payable on the last day of the month following the calendar month for which the tax is imposed. A return shall be filed monthly with the Village Administrator 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 month from such retail furnishing of rooms and/or lodging, the amount of taxes imposed for such period, and such other information as the Village Administrator deems necessary, provided it is directly related to the tax.
(2) Every person required to file such monthly returns shall also file an annual calendar year return which shall be filed within thirty (30) days of the close of each calendar year. The annual return shall summarize the monthly returns, reconcile and adjust for errors in the monthly returns, and shall contain certain such additional information as the Village Administrator requires, provided it is directly related to the tax. All monthly and annual returns shall be signed by the person or persons required to file a return, or his duly authorized agent, but need not be verified by oath.
(b) Application for Permit. For each place of business, every person furnishing rooms or lodging under this Chapter, for the purpose of identifying such business, shall file an application with the Village Administrator for a permit to operate a hotel or motel as defined in this Chapter. Every application for permit shall be made upon a form prescribed by the Village Administrator 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 Administrator 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 seller. At the time of making an application the applicant shall pay to the Village Administrator a fee of One Dollar ($1.00). Once issued, such permits need not be renewed. Permits shall be subject to suspension and revocation for violations of any provisions of this Chapter.
(c) Permits Not Assignable. After compliance with Subsection (b), the Village Board shall approve and the Village Administrator shall issue a separate permit to each applicant 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.
(d) Right of Hearing Upon Denial. The Village Board shall grant or deny an application for a permit no later than forty-five (45) days after application. If the application for a permit is denied, the applicant shall be given written notice of the reasons for denial and shall be given an opportunity to be heard thereon. If the applicant desires a public hearing, he shall file a written request therefor with the Village Administrator, and the Village Board shall hold a public hearing thereon no later than the second Village Board meeting following filing of the request for hearing.
(e) Suspension and Revocation of Permit.
(1) Any permit issued hereunder may be suspended or revoked by the Village Board for a violation of any provision of this Chapter. The permittee shall be given notice of the reasons for the suspension or revocation and opportunity to be heard before the Village Board for the purpose of determining whether such suspension shall be imposed or whether the permit shall be revoked. Upon sworn, written complaint of the Village Administrator filed with the Village Administrator's office alleging that a person holding a permit under this Chapter has violated this Chapter, the Village Board shall issue a summons signed by the Village Administrator and directed to any peace officer in the Village. The summons shall command the permittee complained of to appear before the municipal governing body on a day and place named in the summons, not less than three (3) days and not more than ten (10) days from the date of issuance, and show cause why his permit should not be revoked or suspended. The summons and a copy of the complaint shall be served on the permittee at least three (3) days before the time at which the permittee is commanded to appear. Service shall be in the manner provided under Chapter 801, Wis. Stats., for service in civil actions in circuit court.
(2) If the permittee does not appear as required by the summons, the allegations of the complaint shall be taken as true; and if the municipal governing body finds the allegations sufficient, the permit shall be revoked. The Village Administrator shall give notice of the revocation to the person whose permit is revoked. If the permittee appears as required by the summons and denies the complaint, both the complainant and the permittee may produce witnesses, cross-examine witnesses and be represented by counsel. The permittee shall be provided a written transcript of the hearing at his expense. If, upon the hearing, the municipal governing body finds the complaint to be true, the permit shall either be suspended or revoked. The Village Administrator shall give notice of the suspension or revocation to the person whose permit is suspended or revoked. If the municipal governing body finds the complaint untrue, the proceeding shall be dismissed without cost to the accused. Upon suspension or revocation, the permittee shall surrender his permit to the Village Administrator's office.
(f) Report Due Upon Sale or Conveyance of Business. If any person liable for any amount of tax under this Section sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to pay such amount until the former owner produces a receipt from the Village Administrator that such tax has been paid for or a certificate stating that no amount is due. If a person subject to the tax imposed by this Section fails to withhold such amount of tax from the sale price and such tax remains unpaid, the buyer and seller shall be jointly responsible for the payment of such tax.
(g) Audit of Returns.
(1) The Village Administrator may, by field or office 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 on the basis of any other information within the Village Administrator’s possession or knowledge. The Village Administrator or his designee 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 another person. Nothing herein shall prevent the Village Administrator from making a determination of tax at any time.
(2) No refund or modification of the payment determined shall be granted until the person files a correct room tax return and permits the Village Administrator to inspect and audit his financial records.
(h) Failure to Comply With Request to Audit. Any person who fails to comply with a request by the Village Administrator to inspect and audit financial records pursuant to this Chapter shall be subject to a forfeiture of not less than three percent (3%) nor more than five percent (5%) of the tax due, together with the costs of prosecution, and in default of payment thereof, to imprisonment in the county jail until such costs and forfeitures have been paid, but not to exceed sixty (60) days.
(i) Penalty for Untimely Returns. If any person fails to timely file a return, as required by this Chapter, the Village Administrator shall make an estimate of the amount of the gross receipts under this Section. 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 Administrator's possession or may come into his possession. On the basis of this estimate, the Village Administrator shall compute and determine the amount required to be paid to the Village, adding to the sum thus arrived at a penalty equal to ten percent (10%) thereof. One (1) or more such determinations may be made for one (1) or more than one (1) period.
(j) Interest on Unpaid Taxes. All unpaid taxes under this Chapter shall bear interest at the rate of one percent (1%) per month from the due date of the return until the first day of the month following the month in which the tax was paid.
(k) Delinquent tax returns. Delinquent tax returns shall be subject to a Ten Dollar ($10.00) late filing fee. The tax imposed by this Chapter shall become delinquent if not paid on the last day of the month next succeeding the calendar quarter for which imposed.
(l) Failure to Pay Tax. Any person who fails to pay the room tax prescribed by this Chapter shall be subject to a forfeiture of not less than fifteen percent (15%) nor more than twenty-five percent (25%) of the tax due, together with the costs of prosecution, and in default of payment thereof, to imprisonment in the county jail until such costs and forfeitures have been paid, but not to exceed ninety (90) days.
(m) Fraudulent Returns. If a person files a false or fraudulent return with the intent in either case to defeat or evade the tax imposed by this Section, a penalty of fifty percent (50%) shall be added to the tax required to be paid exclusive of interest and other penalties.