66.645
66.645
Duty of officers; action to collect tax. 66.645(1)
(1) The officers now authorized by law to collect and receive the same from individuals shall have full power to receive and collect all such special assessments in the same manner as the same are now collected from individuals, and in addition thereto such officers shall have power at the direction of the proper authorities of the city, village or town making such special assessments, upon the nonpayment of any such special assessments by any corporation, company, or individual mentioned in
s. 66.64 within the time now limited by law for the payment of such special assessments by individuals, or in the case of a county, city, village, town, and school district, after the time now prescribed by law in the case of other claims, to institute and prosecute an action to collect the same in the name and at the cost of such city, village or town. A like action may be maintained by the owner or holder of any special assessment certificate or improvement bond issued as aforesaid in the name and at the cost of that owner or holder. In such action, when brought in the name of such city, village or town, it shall be sufficient to allege that the defendant is indebted upon a special assessment, specifying the amount due, and when brought by such owner or holder, to set up a copy of such certificate or bond, specify the amount due and when payable, and allege that the defendant is liable therefor. On the trial of such action, when brought in the name of the city, village or town, the production of the tax roll or list showing the amount thereof; and when brought by such owner or holder, the production of such certificate or improvement bond, tax roll, or list showing the amount thereof shall be prima facie evidence of the correctness and validity of such assessment, certificate, or improvement bond and of the liability of the defendant for the amount thereof and interest thereon from the time the same became payable. Any judgment recovered in such action shall be collected in the manner now prescribed for the collection of judgments against such defendant.
66.645(2)
(2) Any county treasurer to whom special assessments for improvements are returned may likewise institute and prosecute an action to collect the same in the name of the county when authorized to do so by the county board of supervisors.
66.65
66.65
Assessment against city, village or town property abutting on improvement. 66.65(1)
(1) A city, village or town may levy special assessments for municipal work or improvement under
s. 66.60 upon property in an adjacent city, village or town, if such property abuts upon and benefits from such work or improvement and if the governing body of the municipality where the property is located, by resolution approves such levy. In any such case the owner of such property shall be entitled to the use of the work or improvement upon which such assessment is based upon the same conditions as the owner of property within the city, village or town.
66.65(2)
(2) A special assessment under this section shall be a lien against the benefited property and shall be collected by the treasurer in the same manner as the taxes of the municipality and paid over by the treasurer to the treasurer of the municipality levying such assessment.
66.65 History
History: 1991 a. 316.
66.694
66.694
Special assessments against railroad for street improvement. 66.694(1)(a)(a) If any city, village or town causes any street, alley or public highway within its corporate limits to be improved by grading, curbing, paving or otherwise improving the street, alley or public highway, where the entire or partial cost of the improvement is assessed against abutting property, and the street, alley or public highway is crossed by the track of any railroad engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad a statement showing the amount chargeable to the railroad corporation for the improvement.
66.694(1)(b)
(b) The amount chargeable to the railroad corporation shall be an amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.
66.694(2)
(2) The amount charged against any railroad corporation for improving the street, alley or public highway, fronting or abutting its right-of-way, shall not exceed the average amount per front foot assessed against the remainder of the property fronting or abutting on the street, alley or public highway so improved. The amount calculated under
sub. (1) and contained in the statement shall be due and payable by the railroad corporation to the municipality, causing the statement to be filed within 30 days of the date when the statement shall be presented to the local representative of the railroad corporation.
66.695
66.695
Action to recover assessment. If any railroad corporation fails or refuses to pay to any city, village or town the amount set forth in any statement or claim for the making of street improvements, as provided in
s. 66.694, within the time specified in the statement, the city, village or town shall have a valid claim for such amount against the railroad corporation, and may maintain an action in any circuit court within this state to recover the amount in the statement.
66.695 History
History: 1993 a. 246.
66.696
66.696
Improvement of streets by abutting railroad company. If the track of any railroad is laid upon or along any street, alley or public highway within any city, village or town, the corporation operating the railroad shall maintain and improve the portion of the street, alley or public highway that is occupied by its tracks. The railroad corporation shall grade, pave or otherwise improve the street, alley or public highway or portion thereof in such manner and with such materials as the common council of the city or the village or town board determines. The railroad corporation is not required to pave or improve that portion of the street, alley or public highway occupied by it with different material or in a different manner from that in which the remainder of the street is paved or improved. The railroad corporation shall be liable to pay for paving, grading or otherwise improving a street, alley or public highway only to the extent that the actual cost of the improvement exceeds the estimated cost of the improvement were the street, alley or public highway not occupied by the tracks of the railroad.
66.696 History
History: 1977 c. 72;
1993 a. 246.
66.697
66.697
Notice to railroad company; time for construction. 66.697(1)(1) If any city, village or town orders any street, alley or public highway to be paved, graded, curbed or improved, as provided in
s. 66.696, the clerk of the city, village or town shall cause to be served upon the local agent of the railroad corporation, a notice setting forth the action taken by the city, village or town relative to the improvement of the street, alley or public highway.
66.697(2)
(2) If the railroad corporation elects to construct the street, alley or public highway improvement, it shall within 10 days of the receipt of the notice from the clerk of the city, village or town, file with the clerk a notice of its intention to construct the street, alley or public highway improvement, and it shall be allowed until the June 30 thereafter to complete the work, unless the work is ordered after May 20 of any year, and in that case the railroad corporation shall be allowed 40 days from the time the clerk of the municipality presents the notice to the railroad agent, in which to complete the work.
66.697 History
History: 1993 a. 246.
66.698
66.698
Construction by municipality; assessment of cost. 66.698(1)(1) If any city, village or town orders any street, alley or public highway improved, as provided in
s. 66.696, and serves notice on the railroad corporation, as provided in
s. 66.697, and the railroad corporation elects not to construct the improvement or elects to construct the improvement but fails to construct the improvement within the time provided in
s. 66.697, the city, village or town shall proceed to let a contract for the construction of the improvement, and cause the street, alley or public highway to be improved as determined under
s. 66.696, and when the improvement is completed and accepted by the city, village or town, the clerk of the city, village or town shall present to the local agent of the railroad corporation a statement of the actual cost of the improvement, and the railroad corporation shall within 20 days of its receipt of the statement pay to the treasurer of the city, village or town the amount shown by the statement.
66.698(2)
(2) If any railroad corporation fails to pay the cost of constructing any pavement or other street improvement as provided under
sub. (1), the city, village or town causing the improvement to be constructed shall have the right to enforce collection of the amount by an action at law against the railroad corporation as provided in
s. 66.695.
66.698 History
History: 1993 a. 246.
66.699
66.699
Effect of sections 66.694 to 66.698. Sections 66.694 to
66.698 shall not operate to repeal any existing law, but shall provide a method of compelling a railroad corporation to pay its proportionate share of street, alley or public highway improvements in case any city, village or town elects to follow those provisions.
66.699 History
History: 1993 a. 246.
66.70
66.70
Political subdivisions prohibited from levying tax on incomes. No county, city, village, town, or other unit of government authorized to levy taxes shall assess, levy or collect any tax on income, or measured by income, and any such tax so assessed or levied is void.
66.73
66.73
Citizenship day. To redirect the attention of the citizens of Wisconsin (particularly those who are about to exercise the franchise for the first time) to the fundamentals of American government and to American traditions, any county, municipal or school board may annually provide for and appropriate funds for a program of citizenship education which stresses, through free and frank discussion of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy, the duties and responsibilities of elective and appointive officers, the responsibilities of voters in a republic and the organization, functions and operation of government. This program should culminate in a ceremony of induction to citizenship for those who have been enfranchised within the past year. Any county may determine to conduct such ceremony either on or within the octave of the day designated by congress or proclaimed by the president of the United States as Citizenship Day. The board may carry out this function in such manner as it determines. The secretary of state, department of education and other state officers and departments shall cooperate with the participating units of government by the dissemination of available information which will stimulate interest in the government of Wisconsin and its subdivisions.
Effective date note
NOTE: This section is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
66.73 Citizenship day. To redirect the attention of the citizens of Wisconsin (particularly those who are about to exercise the franchise for the first time) to the fundamentals of American government and to American traditions, any county, municipal or school board may annually provide for and appropriate funds for a program of citizenship education which stresses, through free and frank discussion of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy, the duties and responsibilities of elective and appointive officers, the responsibilities of voters in a republic and the organization, functions and operation of government. This program should culminate in a ceremony of induction to citizenship for those who have been enfranchised within the past year. Any county may determine to conduct such ceremony either on or within the octave of the day designated by congress or proclaimed by the president of the United States as Citizenship Day. The board may carry out this function in such manner as it determines. The secretary of state, department of public instruction and other state officers and departments shall cooperate with the participating units of government by the dissemination of available information which will stimulate interest in the government of Wisconsin and its subdivisions.
66.73 History
History: 1971 c. 152 s.
33; Stats. 1971 s. 66.73;
1995 a. 27, s.
9145 (1).
66.74
66.74
Assessment on racing prohibited. Notwithstanding
subch. V of ch. 77, no county, town, city or village may levy or collect from any licensee, as defined in
s. 562.01 (7), any fee, tax or assessment on any wager in any race, as defined in
s. 562.01 (10), or on any admission to any racetrack, as defined in
s. 562.01 (12), except as provided in
s. 562.08.
66.74 History
History: 1987 a. 354;
1991 a. 39.
66.75
66.75
Room tax; forfeitures. 66.75(1)(a)
(a) "Commission" means an entity created by one municipality or by 2 or more municipalities in a zone, to coordinate tourism promotion and development for the zone.
66.75(1)(d)
(d) "Municipality" means any city, village or town.
66.75(1)(dm)
(dm) "Sponsoring municipality" means any city, village or town that creates a district either separately or in combination with another city, village, town or county.
66.75(1)(e)
(e) "Tourism" means travel for recreational, business or educational purposes.
66.75(1)(f)
(f) "Tourism entity" means a nonprofit organization that came into existence before January 1, 1992, and provides staff, development or promotional services for the tourism industry in a municipality.
66.75(1)(h)
(h) "Zone" means an area made up of 2 or more municipalities that, those municipalities agree, is a single destination as perceived by the traveling public.
66.75(1m)(a)(a) The governing body of a municipality may enact an ordinance, and a district, under
par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Any tax imposed under this paragraph is not subject to the selective sales tax imposed by
s. 77.52 (2) (a) 1. and may not be imposed on sales to the federal government and persons listed under
s. 77.54 (9a). Any tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under
par. (c), as provided in
par. (d). Except as provided in
par. (am), any tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in
par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.
66.75(1m)(am)
(am) A municipality that imposes a room tax under
par. (a) is not subject to the limit on the maximum amount of tax that may be imposed under that paragraph if any of the following apply:
66.75(1m)(am)1.
1. The municipality is located in a county with a population of at least 380,000 and a convention center is being constructed or renovated within that county.
66.75(1m)(am)2.
2. The municipality intends to use at least 60% of the revenue collected from its room tax, of any room tax that is greater than 7%, to fund all or part of the construction or renovation of a convention center that is located in a county with a population of at least 380,000.
66.75(1m)(am)3.
3. The municipality is located in a county with a population of less than 380,000 and that county is not adjacent to a county with a population of at least 380,000, and the municipality is constructing a convention center or making improvements to an existing convention center.
66.75(1m)(am)4.
4. The municipality has any long-term debt outstanding with which it financed any part of the construction or renovation of a convention center.
66.75(1m)(b)1.1. If a single municipality imposes a room tax under
par. (a), the municipality may create a commission under
par. (c). The commission shall contract with another organization to perform the functions of a tourism entity if no tourism entity exists in that municipality.
66.75(1m)(b)2.
2. If 2 or more municipalities in a zone impose a room tax under
par. (a), the municipalities shall enter into a contract under
s. 66.30 to create a commission under
par. (c). If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with another organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipalities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage.
66.75(1m)(b)3.
3. A commission shall monitor the collection of room taxes from each municipality in a zone that has a room tax.
66.75(1m)(b)4.
4. A commission shall contract with one tourism entity from the municipalities in the zone to obtain staff, support services and assistance in developing and implementing programs to promote the zone to visitors.
66.75(1m)(c)1.1. If a commission is created by a single municipality, the commission shall consist of 4 to 6 members. One of the commission members shall represent the Wisconsin hotel and motel industry. Members shall be appointed under
subd. 3.
66.75(1m)(c)2.a.a. If the commission is created by more than one municipality in a zone, the commission shall consist of 3 members from each municipality in which annual tax collections exceed $1,000,000, 2 members from each municipality in which annual tax collections exceed $300,000 but are not more than $1,000,000 and one member from each municipality in which annual tax collections are $300,000 or less. Except as provided in
subd. 2. b., members shall be appointed under
subd. 3.
66.75(1m)(c)2.b.
b. Two additional members, who represent the Wisconsin hotel and motel industry, shall be appointed to the commission by the chairperson of the commission, shall serve for a one-year term at the pleasure of the chairperson and may be reappointed.
66.75(1m)(c)3.
3. Members of the commission shall be appointed by the principal elected official in the municipality and shall be confirmed by a majority vote of the members of the municipality's governing body who are present when the vote is taken. Commissioners shall serve for a one-year term, at the pleasure of the appointing official, and may be reappointed.
66.75(1m)(c)4.
4. The commission shall meet regularly, and, from among its members, it shall elect a chairperson, vice chairperson and secretary.
66.75(1m)(c)5.
5. The commission shall report any delinquencies or inaccurate reporting to the municipality that is due the tax.
66.75(1m)(d)1.1. A municipality that first imposes a room tax under
par. (a) after May 13, 1994, shall spend at least 70% of the amount collected on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission.
66.75(1m)(d)2.
2. If a municipality collects a room tax on May 13, 1994, it may retain not more than the same percentage of the room tax that it retains on May 13, 1994. If a municipality that collects a room tax on May 1, 1994, increases its room tax after May 1, 1994, the municipality may retain not more than the same percentage of the room tax that it retains on May 1, 1994, except that if the municipality is not exempt under
par. (am) from the maximum tax that may be imposed under
par. (a), the municipality shall spend at least 70% of the increased amount of room tax that it begins collecting after May 1, 1994, on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission.
66.75(1m)(d)3.
3. A commission shall use the room tax revenue that it receives from a municipality to promote and develop tourism, including the support of a convention center, in the zone or in the municipality.
66.75(1m)(d)4.
4. The commission shall report annually to each municipality from which it receives room tax revenue the purposes for which the revenues were spent.
66.75(1m)(d)5.
5. The commission may not use any of the room tax revenue to construct or develop a lodging facility.
66.75(1m)(e)1.1. Subject to
subd. 2., a district may adopt a resolution imposing a room tax under
par. (a) in an amount not to exceed 3% of total room charges. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under
s. 229.50 (5), the room tax imposed by the district under this subdivision is 3% of total room charges beginning on the next January 1, April 1, July 1 or October 1 after the payment and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding. A room tax imposed by a district under this subdivision applies within the district's jurisdiction, as specified in
s. 229.43, and the proceeds of the tax may be used only for the district's debt service on its bond obligations. If a district stops imposing and collecting a room tax, the district's sponsoring municipality may impose and collect a room tax under
par. (a) on the date on which the district stops imposing and collecting its room tax.
66.75(1m)(e)2.
2. In addition to the room tax that a district may impose under
subd. 1., if the district's only sponsoring municipality is a 1st class city, the district may adopt a resolution imposing an additional room tax. The additional percentage of room tax under this subdivision shall be equal to the percentage of room tax imposed by the sponsoring municipality on the date on which the sponsoring municipality agrees to stop imposing and collecting its room tax, as described under
s. 229.44 (15). A district shall begin collecting the additional room tax imposed under this subdivision on the date on which the sponsoring municipality stops imposing and collecting its room tax. A room tax imposed by a district under this subdivision applies only within the borders of the sponsoring municipality and may be used for any lawful purpose of the district.
66.75(1m)(f)1.1. The department of revenue shall administer the tax that is imposed under
par. (a) by a district and may take any action, conduct any proceeding and impose interest and penalties.
66.75(1m)(f)2.
2. Sections 77.51 (14) (c),
(f) and
(j) and
(14g),
77.52 (3),
(4),
(6) and
(18),
77.58 (1) to
(5) and
(7),
77.59,
77.60,
77.61 (2),
(5),
(8),
(9) and
(12) to
(14) and
77.62, as they apply to the taxes under
subch. III of ch. 77, apply to the tax described under
subd. 1.
66.75(1m)(f)3.
3. From the appropriation under
s. 20.835 (4) (gg), the department of revenue shall distribute 97% of the taxes collected under this paragraph for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this paragraph shall be paid from the appropriation under
s. 20.835 (4) (gg) at the rate under
s. 77.60 (1) (a). Any district that receives a report along with a payment under this subdivision or
subd. 2. is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5).
66.75(1m)(f)4.
4. Hotels and motels and the department of revenue may not collect taxes under this paragraph for any district after the calendar quarter during which all bonds issued by the district under
subch. II of ch. 229 during the first 60 months after April 26, 1994, and any bonds issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from hotels and motels taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
66.75(1m)(f)5.
5. Persons who are subject to the tax under this subsection, if that tax is administered by the department of revenue, shall register with the department. Any person who is required to register, including any person authorized to act on behalf of a person who is required to register, who fails to do so is guilty of a misdemeanor.
66.75(2)
(2) As a means of enforcing the collection of any room tax imposed by a municipality or a district under
sub. (1m), the municipality or district may exchange audit and other information with the department of revenue and may do any of the following:
66.75(2)(a)
(a) Whenever the municipality or district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person subject to
sub. (1m) pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
66.75(2)(b)
(b) Enact a schedule of forfeitures, not to exceed 5% of the tax under
sub. (1m) or
par. (c), to be imposed on any person subject to
sub. (1m) who fails to comply with a request to inspect and audit the person's financial records under
par. (a).
66.75(2)(c)
(c) Determine the tax under
sub. (1m) according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the municipality or district.
66.75(2)(d)
(d) Require each person who is subject to
par. (c) to pay an amount of taxes that the municipality or district determines to be due under
par. (c) plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the municipality or district to inspect and audit his or her financial records under
par. (a).
66.75(2)(e)
(e) Enact a schedule of forfeitures, not to exceed 25% of the room tax due for the previous year under
sub. (1m) or
par. (c) or $5,000, whichever is less, to be imposed for failure to pay the tax under
sub. (1m).
66.75(3)
(3) The municipality shall provide by ordinance and the district shall provide by resolution for the confidentiality of information obtained under
sub. (2) but shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The municipality or district may provide for the publishing of statistics classified so as not to disclose the identity of particular returns. The municipality or district shall provide that persons violating ordinances or resolutions enacted under this subsection may be required to forfeit not less than $100 nor more than $500.
