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Home My WebLink About28091 / 76-08. � �ACUii:LJ _..._...._�1:LiVv fiPt�� "i' 1J�� #8 ORDINANC� !* � � _ .,� A GrilEt��iL ORDINANCE OF THE CTTY OF OSHKOSH CREATING SECTION 8-1, � OF THE^ �� OSEiC05H MUNICIPAL CODE PER'I`AINING TO H(�TEL AND MOTEL RUOM TAX . � % WHE�tEA5, Section 66.75 of the Wisconsin Statutes provid�s for imposi�ian of a room tax by Towns, Cities, and Villages, and WHEREAS, it is deemed to be in the best inteares� of the City ot Osi�.kosh to add such a room �ax, and WHEREAS, the pr.oceeds of suc.h �a.� may ��r.op�r].v !:�c': '�?Snt.� tcr �-h�� pur�cs� af pr�moLing canventi�.� arAd to�.�i.s�` busa.n�ss, an;� WH�:REAS, an ix�crease in the ccnven:.yon and tourism ;�us.iness in �tr�e C�ty of Oshkosh would provide mare jobs anci a better ecUiY�mic cl.imate for t�e City, and tiv'%iEREAS, th� primary purpose for the .�roc�eds o.f sa�.d tax should be fer tne stimulation of convention and tour�,sm busi.ness in the City of. �shkosh, NOW, THEREFORE, the Common Council �f the City of Oshkosh do ordain as -follows: SEC�"IGi3 1. That Article I-A �Q�,ion 8-1, l �f the Oshkosh r4ur.5 czpal Code pertaina.ng to Hatel and .SQtei. �c�m Tax is hereby cr�ated t;o re�d as follows: ARTICLE I-A - H�TEL & MOTEL ROOM TAX. Sec. 8-l.l HOTEL & MOTEL: PE�.MIT & R�::GUL.�TT�JNS. (1) F.00:� TAX. iai in �.;zis sectian: (Z) "Hotel" or "znotel°' m�ans a k;uildir:q or groura of bl.�ilda.nc�s in which the public may obta�n accoruao�atio� s far a car�siderat.ionr including, without limitation, su�h p��tablishments as inr_s, motels, hotels, tourist nomes, touri�t houaes ar courts, lodging houses, rooming houses, sum.mer camps, apartment hotels, resort lodges and �abins a�d any o�ther btla.ldings �n wY�ich accommodatians are a�railable te �he public, exce�t accom��odations rented far a continuous period of more thar� one month and acco:r�nodatiar.s furnished by any hospi�:als, sanitoriums, or nursing homes, or by corpo�ations or associations organized and operated excl,usively for reliqi.c�us, charitabl.e or educational purpo��s provi.ded t:�at no par#� of the net earnings of such coroor-�ta.vns and assQCiations inured to the benefit of any pf.i�rate sharzh�lder or indivi3ua7.. -- 11 - Li �I HOTEL/MOTEL ORDINANCE Cont'd. t2) "Gross receipts" has the meaning as defined in Wisconsin Statutes, Section 77.51 (11)(a)tb) and (c) insofar as applicable. (3) "Transient" means any pers�n r�sic?inq for a continuous period of less than one month in a hotel, motel, or other furnish�d accommodations available ta the public. (b) Pursuan� to Wisconsin Statutes, Section 66.75, a tax fs hereby i�posed on the privi.lege and service of fur.nishing, at xetail, af rooms or lodging to transients by hotel keepers, motel operators and otner persons furnishing accom�-nodations that are avail�ble ta the public, irrespect�ve Af whether membershi� is requirec� far �he u�e of th� �cc�:�LL�todations_ Such tax sha11 be at the zate af � percent of the gross receipt4 from such retail iurr�ishi.r.� of r�am:y �r ].o�?qir.r= ��UC�� tax �'rsa11 n.::t Ae �ur�ject �o t:�e sel�:ctiv� sale tax im�i5s�d Y�y L�7isconsir. �ta`ure5, Se�i.ion 77�52 t2) . '^he proceeds or stz�h tax ::�zall be remi.tted quarterly to the City Treasur�r. (c) This section shal.l k�e adm�.nist�x�d by the C`ity T��easurer. The tax imposed for the man�hs of Apri�, May, and June, 19°/b, shall be paid on the 15th day of the month next succ�eding thP rnorith for which in�oszd; thereafter, the tax s?�all. be payable quarterly and shall be dua on the last day of the month next succeeding the ca:Lendar quarter for which imposedo A re�.urn shall be filed with the City Treasurer by those furnishing at retail such rooms and 'ladging on or bef.orE the sa,�e date on which such tax is due and payable. Such return shall sr.ow the gross room rec2ipts of the preceding calendar quarter fxom such reLail furnishing of rooms or I.Gdg�ng, the amount of taxes imposed for such period, and su��h oth�r information as the C��y Treasu��-er d�ems nec�ssary. Every pers�n required to fzle such qua�-- terly Yetur:� shall, with h�s fi�st .return, elect to file �.n annual caler.dar year or fiscal year return. Such annual return shall be filed wi.thin 90 days of the clase of each such cal�ndar or fiscal Y � a'-" - Tne anr.ual return shall �umm.�ri�e the quarterl�_� z•e�curns, r�cancile �z�d adjust for errars in the cruarf:=�rly returns, and shal'1 contain y��?- - %� � • . i -m � - - � ^ ^ . - J� ....��.._.� ,=,�ui::, : �`�.[u�.'F.,.iV;tRi _.._. •°?�.a....�� _.°'i�:. .,...� ,..lt; :.�. ..i' ��i::u�'.' •�:i .CN':�u�.i'.�'.:� . Sucn a:�r�ual returns sha11. �e signed ;�_y thA yar::�:n r�eqT�ired to file a re�urn ar his duly authori.zed agen�j. b�zt need 7ot bs �erified by aath. Th� City Treasurer may, for good c�Llse, ��ter.d the tirne o� r"iling any retu�r., but in no event longer than one rlanth from th� .f.iling date. (d) Every person furnishing rooms or ladging under Subsection (b) sha1Z fi�.e with the City' Treasurer an a�plication fnr a permit for each place of business. Every ap�lication for a permii shall. be mucle uaon a form prescribed by the City Treasurer and sY�all seL forth the nar.�e under which the applicant transactor iritends ta transact bus- iness, the location of his place of business, and such other infor- rlation as the City Treasurer r�quires. ^he applicat�.on shall be signed by the owner if a sol,e proprieter �nd, if not a sc�le propri�tor, by the person authorized ta act on behalf of such sellers. At tl-ie time of making an applicata_on the applicant shall pay the City Treas- urer a fee of $2.00 for each permi�.. -- I2 - � �F .,,s ... � HOTEL/MO'IEL ORDINANCE Cont'd� (e) Rftef compliance with Subsectian (d) and Subsection (n) by the applicant, the City Treasurer sha�.l grant and issue to each appl_icarit: a separ�te permit far each place of business within �%� City, Such permit is not assignable and is valid only foz �he p�rson in v,h��;� name it is issued and for Lhe transaction of business at th� placc� designated thereine It shall at al.l times b� conspicuously di�playe� at the place for wh�.ch issued. (f) When any person fails to cam�l.y with t�is secta�e�n, the City Treasurer may, upon 10 days notification and af�er affarding such person the �pportunity to show caus� why his permit s}YOUld not bc� revokedf revoke or suspend any or all of th� p�rmits k�eld by sucY� person � Tr,e City T�easurer sY:aJ.l. �ive to su�h per�on written nQti: r.E� of the susqe:�:�io�i �r revocation �f �ny o�' k�i� nermi*s . ':��:� �? i:.�r rl'r'2c�S�1=�� .�h31i not issue a ne�� pea::nit a� �e� �.h� revcr�ticr. af si �armi� un�e�s he is s�t�_sfied that +�h� forzner hG�der of the pexmi�� will comply with the �aravisians of this sectior,e A fee c�f $2.U0 shal i be imposed far the renewal o� issuance caf ��ermit which has l��e_n. previously �uspended c�r revoked. (g) If any person liable for any amaunt of tax under t.his sectior� sells out his business or stock of goods or qvits the business, his successors or assigns shall with�.old su=ficient of the purchase price to cover such amount unta.l the £armer owner produces a receipt fLOm the City Treasurer that it has �een paid o: a certif:icate statir�g that. no amount is due. If a person subject to the tax imposed by this section fails to withnold suGh amount from the purchare pz�ice as requiredi he shall become persanall.� liable for payznen�. nf t}!e amour�t requir�d to be withheld by him. to the extent of khe pr:�.ce of the accommodations valued in znoney. (h) The Ci�y Treasurer m�y, by offic? audit, determine the 'cax required to be paid to the City or the refund due to any per.son under this section. This �ete�mination may be made upon th� basis c�f the facts contained in the return being ai�clited or on the basis vf an>> other in�ormation wit.hin the City Treasurer's possession. One ar. more such o.ffice audit determina-cions may be made o� the amc�unt due for any � r q v v �� -.. .y .-. �.. L i+ .. ... .� n v-. 4 r i � .._ _ 11 �:%�':� �.i1C:li tila... y -. ' �i�M. (i) The Ci`y Tr_easurer may, by £�eld audit, c?et�rmine the tax rE.- quired to be paid to the City or the refund �ue to any nErsdn Under this section. The determina�ion may be made upon the basis of the facts contained ir_ the return being audited or upon any other in.for- mation within the City Treasurer's possessian. The City Treasurer is authorized to examine and inspect �h� booksF records, memoranda, and property of any person in order tc� verify that the tax �iability ot that person or another perscr�. Nothing here?n shall prevent the City Treasurer from making a determination of tax at any time. (j) If any person fails to fil.e a return as reouired by this section, the City Treasurer shall make an �Gtima�e o� th� amount of. thE qras� receip�s under Subsecti.on (b). Such estimate sha1l be made far the - 13 - � HOTFL/MOTEL ORDINANCE COnt°d. �I�; perio3 froni which such person failed to make a return and shall be based upon any infarmation which is in the City Treasurer's possessi�,r, or may come into his possession. Qn the basis of this estimate, th� City Treasurer shall compute and determine the amount requiz-ed t.c, be paid to the City, adding to the sum arrived at a penal�y equal to �0 percent thereof. One or more such determinations may be made for one or moxe than one period. (k) �11 unpai.d t�xes �nder this sec�ion shall bear interest a�. tl�e rate of 7 percent per annum from the due �ate of the return until the first day of the month following the month in wh�.ch the tax is paid ar deposited with the City Treasurer. .All r�funded taxes shall. bear int2rest at 7 perGent p�r annum f.ron� �he due date of �he return ux�t�.Z the first d��y of th� zncr:th �oila�*�.r:r� the �o�th in which said taxes a.re ?-c�ft„ITi��C.'�., a':,p F_?;;tr�r�ci_Q:? CT ':']..?ii? `.�:l.i'i.a:..i7 tV41.._lrti 2:0 Ll.i.E a re�uxn S�'ldl�. no� ooerate t� �xt:en�� ae due date o':� the r�tvrn �or pa.r��osPS af interest cc�guta�ion. If the City Treasurer det�rmines that any over paynent af tax has be�.z znaue intenticnally or by reasori o� care-� lessness or z�eglect, or if the tax whicYi was av�zpaid was not accam- panied by � complete re��xn, �t shall not a11ow ar�y iriterest thereon. (1) Delinquent tax re�.urns shall be subject to a$1�.00 late filinc� fee. The ta� imposed by �his sec�tion shall become delinquent if not paid. (1) In the case of a timely filed return, within 3C� days af�er the due date of the returnf or within 30 days aft;c:r the expir- ation of an extension period if one has been granted. (2) In the case of no retuxn filed or a return filed late, Ly the due date of the return. (m) 2f due ta negligence no return is fi�ed, or a return i.s filed late, or an incorrect return is fi�,ed, the entire tax f_i.nally deter° r�ined shall be subjec4 to a p�r.alty o£ 25 �ercent of the tax, exc�u- sive o� any interest �r other penal.ties. If a person fails tU file a return w;len due or fi?es a false or fxaudulent zeturn with the intent in eithe>-- case t� defeat or svade �:�e tax imnQSed k�y this sect:2.0I1r a per.al�ty ��t 5G ��cent shw:il tre �cic��d ro t:ne 4a� requir�c� ta be paid, exclusive oi interest and athe.r penaltieso (n} In order to protect the revenue of the City, the City Treasurer may require any person la.able far the tax imposed by this section to place with him, before or after a permit is issued, such security, not in excess of $5,000 as the City Tr�asurer determines. Tf any taxpayer fails or refuses to place such security the C.ity Treasu�~er may .refuse or revoke such permit. If any taxpayex� is d�linquent in the �ayznent of the taxes i.mposed by this section, the City Treasurer may, upan 10 days notice, recover the taxes, interest and penalties from the security placed with the City Treasurer by such taxpayer. No interest shall be paid or allowed by the City to any �erson for the depasit of such security. (o) Every person liable for the tax �.mposed by this section shall keep or cause to be kept such records, r�ceipts, invaices and other pertinent papers in such form as the City Treasuxer requires. - 14 - --� i 1� . . . ---.... u. HOTEL/MOT�L ORDINANCE Cont'd, (p) I�11 tax returns, schedules, exhibits, writings or audi.t reports relating to such returns, r�n file with the City Treasurer are deemed to be confidential, except the City Treasurer may divulge their cantents to the following, and no others: (1) The person who filed the return. (2) (3) �Jfficer�, agents, or employees oi trie �ederal Ia7ternal Revenue Servic� �r the State Department af Rev�nue. Officers, employees, ar agents of the City of Oshkosh as may be necessary to enfozce collection. {q) No persc•n h�v_�n� an adlr;�.;�ist�L4�;�� :�is�.,� LaI1CiG� 4ii1.j sec�ic�n siiall make knewn i:i ar_y manne� tha business affal.zs, eperat�or�s ar infor- mation obtained b� an invzstigation o� recards of anX person on whom a tax is imposed by �his section; or �he amount or source of ii�come, profits, losses, ex�en.ditt�re�, or any particu�.ar �her�o� s�t fa�th o� disclosed ir� any returr�, ar ta permit any return or copy thereof to be seen or examined by any person, except as provided in Subsection (p?. (r) Any person who is subject to the tax imposed by this section wno fails to ob�tain a perm�.t as required in Subsection (d) ar who fails or refuses to permit the inspection of his records by the City Treasurer after such inspection has been duly requested by the Gity Treasurer, or who fails to file a return as provided in this section, or k�ho violates any grovision of this section, shall be subject �.o a for- feiture not to exceed $200. Each day, r�r portion f�herec��, that: such violation contir�ues is hereby deemed to constitute a se��rate offensc�. (2) CONVENTION AND TOURISM COMMITTEE, Members, Terms, Organization (a) Membershig and Terms. The City Manager shall ap��oint � se�en member Uslikosh Touzism and Convention Ccmmit-cee to carry out the purposes of promo�ing conv�nti�n and touris::� business in the Citsy� of Oshkosh as set f.orth in the nrea�w�e ci rn�.s �:cdi�ance.> The Commission �nall convi�t of: One City Council Member City of Oshkosh Directar of Administration Two Hotel and Motel Representazives One Restaurant Op�rator One Re-tail Merchant One Citizen Member The citizen mGmber, hatel and merchant members shall serve 3-year shall appoin� two for 3 year�, two mcatel, restaurant, and retail terms. Initally, �he City Manager for 2 years, and one f�i l. yeax, - 15 -- � � --..,.� t 1 _,- � HOTEL/MOTEL ORDIIVANCE Cc�nt'd. and therea�te.r an,nually appoint for 3 years to ��11 the occurring vacanci�s. The City Coun.cil member shall be appointed an.nually and the D�_rector of Administration shati serve permanently. (b? Functions. The Commission befare Ma•r_ch lst of Manager, shall aitk�er a:semble or have assembled on �a� eacY� yeax an auc�ited ar�nuaZ report to the City Additxanally, upon request oi the City Manager, tlie Comniission shall permit and al.lo�v an inspectia:� of the baaks and �ecords p�r- taining to the �ffiarS caf their �.r.c,a.nization. "I'hQ C��mrcis�:�_on sh�ll subm=t. a}3�g�t. f�Y C�u��cii ap�rc�ra`'_ pu:r-� ' -�-- t-�•a��---=��Yn�e��. In nc event sY�all �he HOTEL•-MOTEL ROOM TAX amendment: Paragraph 3 af Sub. 2(b) � collected under� pertaining to Functions amended to read as follows: "The Commission shall submit a budget far Council approval pursuant to normal annual city budget af e�perational procedures. In no event shall the City budget iministratYOn and make payrnents in excess of the tax collected lctions and the under this ordinance less administrative expenses." • (3) S�pARABILITY AND C4�3FLICT. :Ga) If any, sect�_on, �ubsection, paragraph� sub-paragraph, sentenc;�, clause, pnras� or portion of this ordinance is for any reason held inval�d or uncon�titut�onal by any court of competent jurisdictiorz, such portion sha1l be de�med a separate, distinct and i.ndegendent prevision ar�d such holding shall not aff�ct the validity c�f tYae re;nainir_g pertions of this ordinance . {b) All �rsinances or parts Gf ordin�nc�s which are inconsi�tent o� contrary to this ordinance a�� :-�:�aa1�� _�',`r_,'rT�1�? i G n'--i-, C�T-e� i 1i _rsi;e.a e�}t:s i_ 3.. ?-,�. i_1 ('»1_7 fr�rnt� -�nri ns'�F`�.4sb �`�� n� �:�te:: ��ril ? , 19lh. �U�r�?�T,'n� ;��,� .,..� , , „ � , _ �.►� � - 16 - .,. , � �� 1976 F7:�'ST :��=l;:�Z�; � �: i � f1Rf1TNANf F A GENERAL ORDINANCE OF TNE CITY OF OSHKOSH CRF:A"�ING SECTION 8-l.l OF THE OSHKOSH MUNICIPAL COUE PERTAINING TO HUTEL &(NOTEL R00��1 TRX. WHEREAS, Section 66.75 of the Wisconsin Statutes provides for imposition of a room tax by Towns, Cities, and Villages, and WHEREAS, it is dee�ned ta be �n the best interest of 'che City C-� �thkosh to add such a room tax, and WHEREAS, the procee�is of such tax may �!rop�rly be used for the purpos� of promoting convention and tourism business, and WHEREAS, an incrQase in the convei�tion and tourism bus�iness in tt�e City of Oshkosh would provide more iobs and a�e+*er ?c�^i^�� c?i;�utz f�; 4�� C��y, ard WHEREAS, the primary purpose far the prac�eds of said tax should be for the stimulation of canventic�rF and touris� b�ca'>;ess in the City o� Oshkosh4 r. NOW, TFi�f�EFOR�, tf�e Cor�r�o� Counci! of the Ci y oi �shkosh da ardain as follows: ,� SECTION 1. That Article I-A, �PCtion 8-l�i.'g , of the Oshkosh t�lunicipal Code pertaining to Hotel and Motel Room Tax is he�et(�'createcl to read as follows: �/ ARTICLE I-R - HOTEL & MOTEL. ROOM T Sec. 8-1.1HOTEL AND MOTEL: PERMI�'A�D R LATIONS, (1) ROOM TAX. (a) In this section: �, � � � (1) "Hotel" or "motel" means�� i din_q or gzoup of buildings in which the ublic ma abtain acc mm dations �or a consideration P Y , including, without limitation, ch establishments as inns, motels, hotels, tourist homes, tourist h uses or courts, lodging hou�es, rooming houses, summer camps, apartment hot�ls, resort lodges and cabins and any other buildings in which �.ccommodations are available �O "G�1° L�tl�].L7.C_ PX�Prii_ �.`:Omm��: �1^^� �:^; �cw ivi � i.v=�i.il'iuOUS �'icli�a G1 • 1 r.iore than one month and accommodations furnished by any hospitals, sanitoriums, or nursing homes, or by corporations or associations organized and operated exclusively �or religious, charitable ar educational purposes provided that no part of the net earnings of such corporations and associations inured to the benefit of any private shareholder or individual. (2) "Grass receipts" has the meaning as defined in Wisconsin Statutes, Section 77.51 (11) (a) (b) and (c) ir_sofar as applicable. (3) "Trar.sient" means any person residing for a continuous period of less tizan one month in a hotel, motel, or other furnished accommoda- tions available to the public. (b) Pursuant to Lviscor.sir. Statutes , Secti�n 66 .75, a tax is hereby imoosed an the privilege and service c;f furnishing, at retail, oF ro�ms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are .�. 1 ; _ available to the public, irrespective of whether membership is required for the use of the accomma3ations. Such tax shall he at the rate of � percent of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall not be subject to the selective sale tax imposed by Wisconsin Statutes, Section 77.52(2). The proceeds of such tax shall be remitted monthly to the City Treasurer. (c) This section shall be administered by the City Treasurer. The tax impased for the months of April, May and June shall bP paid on the 15th day of the month next succeeding the month ior which imposed; thereafter, the tax shall be payable quazterly and shall be due on the last day of the m�r�t� next succe�ding the calendar quarter for which imgosed. A return shall be filed �aith the City Treasurer by those furnishing at rctail sucrs �.aoms and lodging on or before the same date on wh� ch s��ch t�x i� �'u.°. a.��d �ai��b�:.. Such return shall. show the gross room receipts�of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposec3 f�r. such period, and sUC.Y� other information as the City Treasurer c�eem� nece�sary. �very person required to file such quarterly r�tur.ri sha11, wi.th h�s 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 quarter.ly returns, ar�ci shall contain certain such additional inforrnation as the City Treasurer requires. Such annual returns shall be signed by the person requirecl to tile a return or his duly authorized agent, but need not �e verified by oath. The City Treasurer may, far good cause, extend the time of filing any return, but in no event longer than one month from the filing d.ate. (d) Every person furnishing rooms or lodging under Subsection (b} 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 pxescribed by the City Treasurer and shall set �or�?: �.�c na�;��: unc.er whicn tne apg:�icant transactor intends to transact business, the location of his place of business, and such other information as tne City Treasurer rectuires. 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 sellers. At the time of makinq an application the applicant shall pay the City Treasurer a fee of $2.00 for each permit. (e) After compliance with Subsection (dj and Subsection (n) by the applicant, the City Treasurer shall grant and issue to each applican� a separate permit for each place of business within the City. Such permit is,not assignable and is valid only for the person in ti�hose name it is issued and for th� transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. ( f) When any person fails to compl.y �aith this sect:;.on , the City Treasurer may, upon 10 days notification and after affording �uch - I7 - person the opportunity to show cause why his permit shoul� not be revoked, revoke or suspend any or aIl of the permits held by such person. The City Treasurer shall give to such person written notice of the suspension or revocation of any of his permits. The City Treasurer shall not issue a new permit after the revo- cation of a permit unless he �s satisfied that the former holder of the permit will comply with the provisions of this s�ction. A fee of $2.00 shall be imposed for the renewal ar issuance of a permit which has been previously suspended or revoked. (g) If any person liable for any amount of tax under this section sells out his business or stock of goads or quits the business, his �uccessors or asswgns ::�.��' wii:;zi,o�d sutiicient 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 amaur�t is due. If a persor� subject to the tax impc�sed k�y this sect��r,n fa3�ls to withhold sur.h amount frarci the pur�hase pric� as reci��_red, he shall :�ecor.:e personally liable for payment of tY�� amount required to be withheld by him to the extent of the price of the aecommodations vaZued in money. (h) The City Treasurer may, by office audit, determine the tax requixed to be paid to the City or tri� refund due to any person under this section. This determination may be made upon the basis of tne facts contained in the return beiny audited or on the basis of any other information within the C�.ty Treasurer's poss�ssion. One or more sueh office audit determinations may be made of the amount due for any one or for more than one period. (i) The City Treasurer may, b�r tield audit, determine the tax required to be paid to the City or the refund due to any person 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 within the City Treasurer's possession. The City Treasurer is authorized to exar,-�ine and inspect the books, records, memoranda, and property of any person in ordzr to verify that the tax liability of that person or another person. Nothing herein shall prevent the City Treasurer from making a determin- ation of tax at any time. (j} If any person fails to file a return as required by this section, the City Treasurer shall make an estimate of the amount of the gross receipts under Subsection (b}. Such estimate shall be m�ade for the period from which such person failed to m.ake a return ar.d shall be �ased upon any information which is in the City �'reasurer's poss�ssion or may come into his nossession. On the b�sis of this estimate, the City Treasurer shall compute and de�er.^�ine the amount requir.ed �o be paid to the City, adding to the sum arrived at a penalty equal to 10 percent thereof. One or more such d2terminations may be made fox one or more than one period. _ ig _ (k) Al1 unpaid taxes under this section sha11 bear interest at the rate of 7 percent per annum 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 City Treasur.er. AI.l ref_unded taxes shall bear interest at 7 percent per annum from the due date of the return until the fa.rst day of th� month follawing the month in which said taxes are ��fur�ded. An Px�ension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation. If the City Treasurer determines that any over payment af tax has heen made intentionally ar by reason of carelessr�ess or neglect, or if the tax which was overpaid was not accompanied by a complete return, it shall not allow any interest therFC�r�. (1) Delinquent tax returns shall be suk�ject ta a$10.00 lat� filing fee. The tax imposed by this section shall become delin- quent if not paid. (1} In tn� case of a tir�►E�y filed return, w3.thin 30 c�ays after the due date of the return, or wi�.hiri 34 dayr after the expiration of an extension period if one has been grdnted. (2) In the case af no return filed or a return filed late, by the due date ot the return. (m) If due to negligence no return is filed, or a return is filed late, or an incorrect return is �iled_, the cntire tax finally determined shall be subject to a penalty of 25 percent of the tax, exclusive of any interest or other penalti.es. 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 the tax imposed by this section, a penalty ot 50 percent shall be added to the tax required to be paid, excJ.usive of interest and other penalties. (n) In order to protect the revenu� of the City, the City Treasurer may require any person liable for the tax imposed by this section to place with him, before or af ter a permit is issued, such security, not in excess of $5,000 as the City Treasurer determines. If any taxpayer fails or refuses to �lace such security the City Treasurer may refuse or revoke such permit. If any taxpayer is delinquent in the payment of the taxes impa�ed by this section, the City Treasurez may, upan 10 days notice, recover �the taxes, interest and penalties from the security placed with the City Treasurer by such taxpayer. No interest shall be paid or allowed by the City to any person for the deposit of such security. (o) Every person liable for the tax imposed by this section shall keep or cause to be kept sucn records, receipts, invoices and other pertinent papers in such form as the City Treasurer requires. - J.�? - �. (p) All tax returns, schedules, exhibits, writings or audit reports relating to such returns, on file with the City Treasurer are deemed to be confidential, except the City Treasurer may divulge their c�ntents to the iollowing, and no others: (1} The person who filed the return. (2) Officers, agents, or empZoyees of the Federa'1 Internal Revenue Service or the State Department of Revenue. (3) Officers, employ�es, or agents of the Ca.ty of nsrik�sh as ��a°� b� r�e�essa�°;� ��a entorce �oliection. (q) N� person havi�ng an a�.mirristrati.ve duty urider this section. shall make knowr� ir� any mar�ner tY�e ?�usir�ess affairs, operations or information abtained by an ir�vestigation of records of any person on wham a tax is imposed by this section, or the amount or source of income, prafits, losses, expenditures, or any part�cul,ar thereof set forth or disclosed in any return, or to permit any return or capy thereof to be seen or examined by any p�r�an, except as provided in Subsectian (p). (r) Any person who is subject to the tax imposed by this section who fails to obtazn a permit as requir.ed in Subsection (d) or who fails or refuses to permit the inspection of his records by the City Treasurer after such inspection has been duly requested by the City Tr�asurer, or who fails to file a retvr:► as provided in this sectian, or who violates any provisions of this section, shall be subject to a forfeiture not to exceed $200. Each day, or partion thereof, that such vi�lation continues is hereby deemed to constitute a separate offense, (2} COrJVENTION AND TOURISM COMMITTEE, Members, Terms, Organization (a) Membership and Terms. The City Manager shall appoint Tourism and Convention Committee to of promoting convention and tourism Oshxosh as set forth in the pr2ambl - 20 - a seven member Oshkosh carry out the purposes business in the City af e of this ordinance. s.. SUBF��ITT��. BY The Commission shall consist of: One City Council Membe7l gPP�'Oj�ED City of Oshkosh Director of Administrata.on Two Hotel and Motel Repr�.sentatives One Restaurant Qg�x�atar One Retail Mer�Yiar�t One Citizen ME�iber The citizen member, hotel and motel, restaurant, and retai� merchant members shall serv� 3-y�ax terrtls. Initial�y, the City Manaaer shall appaint two for 3 years, two far 2 years, and on� for 1 year, and thereafter annual�y appoint for• 3 years t�o fi_11 th� occurri.ng -,s��•�nci ec . Tf12 r'1tV ..r'.-�t'r __' ?::�::'.`i�Z :�lii.:��l. �C sx�J�u3Y1t�C1 anruai.ly and �;e DirecLOr of �idmi.nistration shall serve pE�rmanently. (b) �'anetions . The Gomn�ission shall either assemble or have assembied on or before March lst of each year an audited ar�nual r�port to the City Manager. AdditionallX, upon request of tYie City Mafl�ger, the Commission s�all permit and allova an inspe�tion of the baoks ancl records pertaining to the affairs of theix- organization. The Commission sha13, submit a budget for Council approval pursuant ta normal annual city budget procedures. In no event shall the City provide an amount of revenue in excess of the tax collected under thi.s ordinance. The Commission shall e�tabl.ish the proper means of operational organization and opera�e independer,tly of the Ci�y administration except that the City shall provide the accounting functions and the organization shall cooperate in said functions. (3) SEPARABILITY AND CONFLTCT. (a) If any section, subsection, paragraph, sub-paragraph, sentence, clause, phrase or gortian of tl�is ordinance is far any reason held invalid or unconstitutianaly by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, an� independent provisioz and such holding shall not affect the validity af the remaining portions of this ordinance. (b) All ordinances or parts of ordin�nces which are inconsistent or contrary to �his ordinance are repealed. SECTION 2. 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