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[HISTORY: Adopted by the Village Board of the Village of Saukville as indicated in article histories. Amendments noted where applicable.]
[Adopted by Ord. No. 403]
[Amended 2-2-1999 by Ord. No. 528; 10-5-1999 by Ord. No. 541; 9-6-2022 by Ord. No. 823]
Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the sales price from selling or furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators, marketplace providers, and other persons or retailers selling or furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of 7% of the sales price from such retail selling or furnishing of rooms or lodging. As used herein, the terms "transient," "hotel" and "motel" shall have the meaning set forth in § 77.52(2)(a)1, Wis. Stats., as amended; the term "marketplace provider" shall have the meaning set forth in § 77.51(7i), Wis. Stats., as amended; and "sales price" shall have the meaning set forth in § 77.51(15b), Wis. Stats., as amended.
[Amended 9-6-2022 by Ord. No. 823]
Every owner or marketplace provider furnishing at retail, rooms or lodging to transients and other owners or marketplace providers furnishing accommodations that are available to the public, shall file a room tax return and tax payments with the Village Treasurer within 30 days of the end of the applicable month or quarter as follows:
A. 
Accommodations that submit their Wisconsin sales tax returns on a monthly basis shall also submit their room tax returns and room tax payment on a monthly basis.
B. 
Accommodations that submit their Wisconsin sales tax returns on a quarterly basis shall submit their room tax returns and room tax payment either monthly or quarterly, but not annually.
C. 
The room tax return shall show the total sales of the preceding reporting period from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary to administer this section. A copy of the Wisconsin sales tax return shall be attached to the Village return.
[Amended 6-24-2014 by Ord. No. 748]
Any unpaid tax shall bear interest at the rate of 1% per month from the due date of the report. A late filing fee in an amount as set by resolution of the Village Board shall be imposed on any report not filed in a timely manner.
A. 
The Village Board shall annually designate not less than 3/4 of the room tax revenues received for community improvement projects. These projects shall be for the express purpose of enhancing the commercial and industrial tax base of the village.
B. 
The remainder of annual revenues generated from the room tax shall be appropriate to the village general fund as part of the annual budget.