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.
66.75 History
History: 1983 a. 189,
514;
1993 a. 263,
467,
491.
66.75 Annotation
City was authorized to enact room tax; gross receipts method was fair and reasonable way of calculating tax. Blue Top Motel, Inc. v. City of Stevens Point, 107 W (2d) 392, 320 NW (2d) 172 (1982).
66.77
66.77
Tax levy rate limit. 66.77(1)(1)
Definitions. In this section:
66.77(1)(a)
(a) "Debt levy" means the county purpose levy for debt service on loans under
subch. II of ch. 24, bonds issued under
s. 67.05 and promissory notes issued under
s. 67.12 (12), less any revenues that abate the levy.
66.77(1)(b)
(b) "Debt levy rate" means the debt levy divided by the equalized value of the county exclusive of any tax incremental district value increment.
66.77(1)(c)
(c) "Excess over the limit" means the amount of revenue received by a county that results from the county exceeding the limit under
sub. (2).
66.77(1)(d)
(d) "Operating levy" means the county purpose levy, less the debt levy.
66.77(1)(e)
(e) "Operating levy rate" means the total levy rate minus the debt levy rate.
66.77(1)(f)
(f) "Penalized excess" means the excess over the limit for the county.
66.77(1)(g)
(g) "Total levy rate" means the county purpose levy divided by the equalized value of the county exclusive of any tax incremental district value increment.
66.77(2)
(2) Limit. Except as provided in
sub. (3), no county may impose an operating levy at an operating levy rate that exceeds .001 or the operating levy rate in 1992, whichever is greater.
66.77(3)
(3) Referendum, responsibility transfers. 66.77(3)(a)1.1. If the governing body of a county wishes to exceed the operating levy rate limit otherwise applicable to the county under this section, it shall adopt a resolution to that effect. The resolution shall specify either the operating levy rate or the operating levy that the governing body wishes to impose for either a specified number of years or an indefinite period. The governing body shall call a special referendum for the purpose of submitting the resolution to the electors of the county for approval or rejection. In lieu of a special referendum, the governing body may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election to be held not earlier than 30 days after the adoption of the resolution of the governing body.
66.77(3)(a)2.
2. The clerk of the county shall publish type A, B, C, D and E notices of the referendum under
s. 10.01 (2).
Section 5.01 (1) applies in the event of failure to comply with the notice requirements of this subdivision.
66.77(3)(a)3.
3. The referendum shall be held in accordance with
chs. 5 to
12. The governing body shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under
ss. 5.64 (2) and
7.08 (1) (a). If the resolution under
subd. 1. specifies the operating levy rate, the question shall be submitted as follows: "Under state law, the operating levy rate for the.... (name of county), for the tax to be imposed for the year.... (year), is limited to $.... per $1,000 of equalized value. Shall the.... (name of county) be allowed to exceed this rate limit for.... (a specified number of years) (an indefinite period) by $.... per $1,000 of equalized value that results in an operating levy rate of $.... per $1,000 of equalized value?" If the resolution under
subd. 1. specifies the operating levy, the question shall be submitted as follows: "Under state law, the operating levy rate for the.... (name of county), for the tax to be imposed for the year.... (year), is limited to $.... per $1,000 of equalized value. Notwithstanding the operating levy rate limit, shall the.... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year.... (year), which may increase the operating levy rate for.... (a specified number of years) (an indefinite period)? This would allow a....% increase above the levy of $.... (preceding year operating levy) for the year.... (preceding year)."
66.77(3)(a)4.
4. Within 14 days after the referendum, the clerk of the county shall certify the results of the referendum to the department of revenue. A county may exceed the operating levy rate limit otherwise applicable to it under this section in that year by an amount not exceeding the amount approved by a majority of those voting on the question.
66.77(3)(b)1.1. If an increased operating levy rate is approved by a referendum under
par. (a) for a specified number of years, the increased operating levy rate shall be the operating levy rate limit for that number of years for purposes of this section. If an increased operating levy rate is approved by a referendum under
par. (a) for an indefinite period, the increased operating levy rate shall be the operating levy rate limit for purposes of this section.
66.77(3)(b)2.
2. If an increased operating levy is approved by a referendum under
par. (a), the increased operating levy shall be used to calculate the operating levy rate limit for the approved year for purposes of this section. After the approved year, the operating levy rate limit in the approved year or the operating levy rate limit that would have been applicable if there had been no referendum, whichever is greater, shall be the limit for the specified number of years or for an indefinite period for purposes of this section.
66.77(3)(c)1.1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue.
66.77(3)(c)2.
2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue.
66.77(4)
(4) Penalties. If the department of revenue determines that a county has a penalized excess in any year, the department of revenue shall do all of the following:
