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ORDINP,NCE
H��tfVtFCHL UKUl IVHIVLt Ut 1 tit l,l I Y Uf UJtiKUSN I;KtH 1 iN[i JtL I lUN t5- t, I
OF TNE OSHKOSH MUNICIPAL C011E PtRTAINI��G TO HUTEL & h10TEL ROOM TAX.
WNEREAS, Section 66.75 of the Wisconsin Statutes provides for
imposition of a room tax by Towns, Cities, and Villages, and
WHEREAS, it is deemed to be in the best ir�t�rest c�f the City of Osr�kosh
to add such a room tax, and
WHEREAS, the proceeds of such tax may properly be used for the purpose
of promoting convention and tourism busir�ess, and
�iu�r�.F:as' w!1 li?CY'P_d�� �f1 ��1? i3Onerc;;i':�;: .C�G' vCu'i?S� �+aSi"?�..'C; i!l ±f?E' r'3`f
of Oshkosh would provide more jobs and a better economic climate,for the City, and
WHEREAS, the primary purpose for the proceeds of said t�x should be for� the
stimulation of conventior� and tourism business in the City of Oshkash,
NOW, THEREFORE, the Common Councii of the Ci,y of OsF�kosh da or•dain ds
follows:
SEGTION 1. That Article I-A, Section 8-1.1, af the Gshkosh Municipal
Code pertaining to Hotel and Motel Room Tax is hereby cre��ed to read as follows:
ARTICLE I-A - HOTEL & MOTEL ROOM TAX.
Sec. 8-1.1HOT�L AND MOTEL:
(a) In this section:
FERMIT AND REGULATIONS. (1) ROO,.t'I TAX.
(1) "Hotel" or "n�ot��" means a builc��r�g oz: grac�p of buildi-ngs i.r�
which the public may obtain accommodations far a considexation,
including, without limitation, such establishrt�nts ail inns, mote�ts,
hotels, tourist homes, tourist houses or courts, ladging houses,
rao��ng houses, summer camps, apartment hotelsr resort lodges and
cabir.s dri.� any C�tr?E'?" jJL�11.�1:?yS 3:: :7�21^:�': r�.^.Cv;.�T^�v�.��l�J�IA niE. �ava=�.a'��@
to the public, except accommodations rented for a continuous pEriod of
more than or.e month and accor.irnodatior.s furnisheti by any hospitals,
sanitoriums, or nursing homES, or by corgoratioz7s or associations
organized and operated exclusively for religiou�, cnari�table or
educatienal purpose� providzu that no �aart oi th� ne� �a��ings c�f suGh
corporations and associa�.ion� ir:u:� :74 to the be�i�fit c�f ariy pz; �.v��i:e
sharehold.er or individual.
(?_) "Gross receipts" has the meaning as defined in Wiscdnsin S�atute��,
Section 77.5I (11) (a) (b) and (c) insofar as ap�licab�.e.
(3) "Transient" means any person residing for a continu�us period of
less th�n one month in a hotel, motel, or othe� furnished accommoda-
t�ons available to the public.
(b) Pursuant to i�7isconsin St�t.utes, Sect�.on 66.75, a tax is
hereby imposed on the pri�ileqe and service of furnishin;, at
retail, of roorns or lodging to iransients by hotel 'r�eepers, motel
operator.s and other persons furnishing ac�cmmodatio�s that are
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( R E V I S E D)
available to the pub3ic, irrespective of whether membership is
required foz the use of the accommodations. Such tax sha11 be at
the rate of 4 percent of the gross receipts from such retail
�urnishing of rooms or lodging. Such tax sha11 not be sub�ect to
the selective sale tax impased by Wisconsin Statutes, Section
77.52(2). The proceeds of such tax shall be remitted monthly to
th� City Treasurer.
{c} Tnis s�ction shall be administered by the City Treasurer.
The tax inposed for the month is due and payable on the �ast day
o� u�at month. A return sha11 be filed wiLh the City Treasurer
by those �urnishing at retail such rooms and Zodging or_ or before
t�e same date on which such tax is �ue and payable. Su�h return.
shall show the gross room receipis ot tn� preceding calenuar
month from such reLail furnishing of rooms or lodging, the amount
o� taxes imposed for such period, and such other information as
the City Treasurer deems necessary. Every pezson required to
iile such monthly return shall, with his first return, elect to
tile an annual calendar year or fiscal year return. 5uch annual
re�urn shall be fiZed within 90 days of the close of each such
calendar or fiscal year.
The annual return shall summarize the montly re�urns, recon-
cile and adjust for err�rs in the monthly returns, and shall
contain certain such additional information as the City Treasurer
requires. Such annual returns shall be signed by the pzrson
recuired to file a return or his duly authorized agent, but need
nct be verified by oath. The City Treasurer may, tox good cause,
extend the time of filzng any return, but in no event longer than
o�e month from the filing date.
{d) Every person furnishing rooms or lodging under Subsection
{b) shall file with the City Treasurer an appiication for a
permit for each place of business. Every anplication for a
p�rnit �hall be made upon a form prescribed by the City Treasurer
and sha11 set forth �he name t�nder w�i.c?�? th� a�plirant transactar
intends to transact business, the location of hi.s place of busiriess,
an� such other information as the City Treasurer requires. The
application shall be signed by the owr.er if a sole proprietor
and, if not a sole proprietar, by the person authozized to act on
ber,�lf oT such sellers, At the time of making an appl.ication the
applicant shall pay th2 City Treasurer a f�e oi $2.00 for each
permit.
(e) AfLer cor�pliance with Subsection (d) and Subsection (n} by
tne applicant, the City Treasurer si:all grant and issue to each
applicant a separate perr-{it for each place of busin�ss Withi:': the
City. Such permit is not assignablz and is valid only for the
persoz �n whose name it is issued and for the transaction of
business at�the place �esignated thereiiz. It shall at all times
be conspicuously di.splayec� at the place for which issued.
(i) ���'hen any persor. fails to comply wi�h this snction, t?�Ee City
ireasurer may, upon IO day5 notificat���n and .3;:�;.-�Y a£fc�r�??.ng such
_ i2 _
person the opportunity to show cause why his permit should not be
revoked, revoke or suspend aryo ur all of the permits held by such
person. The City Treasurer shall give to such person written
notice of the suspension or revacation of any of his permits.
The City Treasurer shall not issue a new permit after the revo-
cation of a permit unless he is satisfied that the former holder
of the permit will comply with the provisions of this section.
A fee of $2.00 sha11 be imposed for the renewal or i.ssuance of a
pernit which has been previously suspen�ed ar revoked.
(q j If any per��r. li.a�Ae f��;. ur�v ar�ncu:�t of tax t?nder this sectior
sells out his business or stock of goods ar quits the business,
his successors or assigns shall withhold sufficient of the
purchase price to caver such amount until the former owner prvduees
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 section £ails to withhold such amount
irom the purchase �rice as rectuired, he shall ;�ecor�e persor�ally
liable for payment of the amount required to be withheld by him
tc� the extent of the price of the accenu:i.odations va�.ued in money.
(h) The City Treasurer may, by off�ce aticiit, determine the tax
required to be paid to the City or the refund due to any person
under this secticn. This determination may be made upon the
basis of the facts contained in the return beir�q audited or on
tne basis of any other informatian within the City Treasurer's
possession. OnU or �ore sucY� off_i_ce audit d�terminat�.ons may be
made o-F the amount du� �or a�iy o��� or for moxe tharr one p�r.iod.
(i) The City Treasurer may, by field a.ud�.t, det�rrnine the tax
required to be pa�d to the City c7-r the r�fund due to any person
under this section. The determination mau be made upon the basis
of the facts contained in the return being audited or upon any
^ttl��' 1:i�OrP.1c��Z�Iii WiLi11.:1 �ii� '�1�y yr�asu��i'� POS�iES�1G72. i�lE
City Treasurer is authorized to e�amine and inspect the books,
records, memoranda, and property of any person in order to verify
tYiat the tax liability of that person or anotrier person. Nothing
herein shall prevent �he City Treasurer f rom making a determin-
ation of tax at any tir.e.
(j) If any per�on �ails to file a return as required by this
section, -the City Treasu.rer sY:all. make an estimate of the amount
of the gross receipts under Stzbsection (b� . Such estima-te shall
be made for the period from which such p�rson failed to m.ake a
return and shall br based upon any inf�rm�tzon which is in the
City Treasurer's possession or may co�e into his�possession. On
the basis af this estimate, the City Trea�urer shall compute and
deterr.line the amount required to be gaid to the City, addina to
the sum arrived at a�enalty equal �0 10 percent thereof. One
or more such determinations i�iay be made for one or more than one
perio3.
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(k) All unpaid taxes under this section s�all bear interest at
the rate of 7 percent per annum from the dt�e date of thz return
until the iirst day of the mor.th following the month in which the
tax is paid or deposited with the City Treasurer. All refunded
tzxes sha1.1 bear interest at 7 percent per �znnum from the due
date of the return until the first day of t%e month following the
month in which said taxes are refunded. P,rr extension o� time
caithin which to file a return shal.l not operate to extend the due
date of the return for purposes �f int�rest computation. If the
City Treasurer determines that any over pay�ent of tax has been
r�.ade intentionally or b_y reason of careless:iess or neglect, or if
the ,ax which was overpaid was not accompan �ed by a cornr�lete
return, it shall n�t allcw any :�r�t�rest thereon.
(1) Delinquent tax returns shall b� subjec�. to a$10.00 late
filing iee. The tax imgosed by this sectio� shall became delin-
quent if not paid.
�l) In the case of a timely filed return, witiiin 30 days
after the due date of thP ret.ur�, or w�thin 30 c?ays after
the expiration of an ext�nsion period if one has been granted.
(2) In the case of no return filed or a return filzd late,
by the due date of thE return.
(m) If due to negligence no return is filed, or a ret�:rn is
filed late, or an incorrect return is filed, the er.tir� tax
finally determined shall be subject to a penalty of 25 percent of
t?�e tax, exclusive of ar.y int2re�t or other penalties. If a
person fails t� fi?e a return when �ue or �iles a ta1�� or
fraudulent return wi-�h the intent in either r,asE to d��f�at or
evade the tax imposec� by this section, a pena7.ty of 50 percent
shall be added to the tax reqt4ired to be g aid, exclusive of
interest and other penalties.
(n) Tn ordpr to protecr the Y'"�r�?:11]P_ �,f thc_= C; ty; tzQ Cit`�
Treasurer may require any pers�n liable for the �.ax imposed l�y
this section to place with him, before or after a permit is
issuecl, such security, not in e,tcess of $5sfl0�J as the City Treasurer
determines. If any taxpayer :Eai1_3 or refuses to place such
security the City Treasurer may refuse ar �evoke such permit. If
ar:y taxpayer is delinquer.t in the payment af the taxes i.mposed by
this section, the City Treasurer may, upon 10 days notice, r_ecover
the taxes, interest and penaltie� from the security placed with
the City Treasurer by such taxpayer. N� interest shall he paid
or allowed by the City to any person £-or the deposit cf such
security.
(o) Every person li�ahle for the tax imposed by this section
shall keep or cause to be kept ��ach records, receipts, invoices
and other pertinent papers in such form as the City TrPasurer
requires.
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.
(p) All tax returns, schedul.e�, exhibits, writings or audit
reports rela�ing to sucn rett:Yns, on file with the City Treasurer
are deemed to be confidentiai, except the City Treasurer may
divulge their contents to the following, and no others:
(l� The person who filad the return.
(2) Officers, agents, or employees of �he Federal Internal
Revenue Service or the State �epartment oi Revenue.
(3) Officers, employee �, or ar�ent� a� the Ci.ty of Oahkosh
as may be necessary to �nfor.c�e co?Je�t$on.
(q) No person haviner an administrative da3ty under this �ectioii
snall make known in any manner the business affaxrs, operations
or infarmation obtained by an investigatia� o£ records of any
persan on whom a tax is impa�ed by this section, ar the �maunt �x�
source of income, profits, 1.osses, expenditur�s, c�r any partic-
ular thereof set forth or di.�cic���ed a.n any r�:turn� or t�o permit
any return or copy thereof to be seen ar examined by any person,
except as provided in 5ubsection (p).
(r) Any person who is subject to the tax imposed by this section
who fails to obtain a germi� as required in 5ubsection (d) or who
fails or refuses to permit the ins�section of his records by the
City Treasurer after such insp�ction has ��en duly requested by
the City Treasur2r, or who fai?:� to file a re�urn a, pravided in
t2:is sect�o.n, or who violates any pxovisinn of this section,
shall be subject ta a forfeitu :c� no� to exceec� $��0. Each c�ay,
or. port�on thereof, tha� suc.h v�c�la�ion cQntinues is hezek�y
deemed to constitu-te a separate offense.
SEPARABILITY AND CONFLICT,
��} If aI2�7 section, subsection, paraqr:xTJ�"1� Sli�:��U3r.3QY'�D�Z; S..°-i1�!�rrp� r�7,�+�2c�n�
�hrase or por��on of this or_dinance i� i�Y• uny rea:scn h�lc� invalid or
ur.constitutional by any court of com�etent jurisdiction, such portion
sh�ll b� deezned a separate, dis�tinct ar_d independen�t }�r�av�� sion �xnc:
sucn nolding shall no�� azfect �.h:_., vaJ�.��.i�.�T of the remaining port�ons
of this ordinance.
(�) All ordina�ces or parts �f ordinan�es which are i.nconsistent or contrary
to -chis ardinance �re repealed.
SECTION . This ordinance shall be in full -�oyce and effect fram and
a���r its passage and date of publica�ion. ��,
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