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:
66.77(4)(a)
(a) Reduce the amount of the shared revenue payments to the county under
subch. I of ch. 79 in the following year by an amount equal to the amount of the penalized excess.
66.77(4)(b)
(b) If the amount of the reduction made under
par. (a) is insufficient to recover fully the amount of the penalized excess, request the department of transportation to reduce the aids paid in that following year to the county under
s. 86.30 (2) (e) by the amount needed to recover as much of the remainder as is possible.
66.77(4)(c)
(c) Ensure that the amount of any reductions in shared revenue payments under
par. (a) lapses to the general fund.
66.77(4)(d)
(d) Ensure that the amount of the penalized excess is not included in determining the limit described under
sub. (2) for the county for the following year.
66.77(5)
(5) Rate comparison. Annually, the department of revenue shall compare the operating levy rate limit of each county under this section to the actual operating levy rate imposed by the county.
66.77 History
History: 1993 a. 16,
490.
66.80
66.80
Benefit funds for officers and employes of first class cities. 66.80(1)(1) In all 1st class cities in this state, whether organized under general or special charter, annuity and benefit funds shall be created, established, maintained and administered by each city for all officers and employes of the city, who at the time this section shall come into effect are not contributors, participants or beneficiaries in any pension fund now in operation in such city by authority of law; provided that before this section shall be in effect in any city to which it applies, it must first have been approved by a majority vote of the members elect of the common council of the city.
66.80(2)
(2) Upon approval by a majority vote of the members of the common council of such city the common council shall create a retirement board, the members of which shall serve without compensation, which board shall have full power and authority to administer such annuity and benefit fund, and to make such rules and regulations under which all participants shall contribute to and receive benefits from such fund. Three members of the retirement board shall be city employes elected by the members of the retirement system and shall serve 4-year terms and 5 members shall be appointed under
s. 66.146 and shall serve 3-year terms. The common council may provide for contribution by the city to such annuity and benefit fund. The executive director of the retirement board shall be appointed under
s. 66.146.
66.80(3)
(3) The common council of such city may provide for annuity and benefit funds for officers and employes of boards, agencies, departments, commissions and divisions of the city government, including a housing authority created under the provisions of
s. 66.40.
66.80 History
History: 1987 a. 382;
1995 a. 225.
66.805
66.805
Death benefit payments to foreign beneficiaries. A retirement system of any city of the first class may provide by appropriate enactment of the local legislative body that no beneficiary may be designated for the payment of any retirement allowance, pension or proceeds of a member of such retirement system if such beneficiary is not a resident of either the United States or Canada. If a beneficiary is designated who is neither a resident of the United States nor Canada, any contributions or retirement allowance which would have been paid to the beneficiary had the beneficiary been a resident of either the United States or Canada shall be deemed payable to the estate of the deceased member of such retirement system. The local legislative body of the city of the first class may also provide by appropriate enactment that if a death benefit would be payable because of the death of a member of the retirement system and the designated beneficiary of such death benefit is not a resident of either the United States or Canada, the death benefit which would have been paid had the designated beneficiary been a resident of either the United States or Canada, shall be deemed payable to the estate of the deceased member.
66.805 History
History: 1991 a. 316.
66.81
66.81
Exemption of funds and benefits from taxation, execution and assignment. All moneys and assets of any retirement system of any city of the first class and all benefits and allowances and every portion thereof, both before and after payment to any beneficiary, granted under any such retirement system shall be exempt from any state, county or municipal tax or from attachment or garnishment process, and shall not be seized, taken, detained or levied upon by virtue of any executions, or any process or proceeding whatsoever issued out of or by any court of this state, for the payment and ratification in whole or in part of any debt, claim, damage, demand or judgment against any member of or beneficiary under any such retirement system, and no member of or beneficiary under any such retirement system shall have any right to assign any benefit or allowance, or any part thereof, either by way of mortgage or otherwise; however, this prohibition shall not apply to assignments made for the payment of insurance premiums. The exemption from taxation contained herein shall not apply with respect to any tax on income.
66.81 History
History: 1991 a. 316.
66.81 Annotation
Although this section prohibits court order awarding portion of pension fund to nonemploye spouse, court may order employe spouse to make specific payout selection under the retirement plan. Marriage of Lindsey v. Lindsey, 140 W (2d) 684, 412 NW (2d) 132 (Ct. App. 1987).
66.82
66.82
Investment of retirement funds in 1st class cities. The board of any retirement system in a 1st class city, whose funds are independent of control by the investment board, shall have the power in addition to others provided to invest funds from the system, in excess of the amount of cash required for current operations, in loans, securities and any other investments authorized for investment of funds of the public employe trust fund under
s. 25.17 (3) (a) and
(4). The independent retirement system board shall be then subject to the conditions imposed on the investment board in making the investments under
s. 25.17 (3) (e) to
(g),
(4),
(7),
(8) and
(15) but is exempt from the operation of
ch. 881. In addition to all other authority for the investment of funds granted to the board of any retirement system of a 1st class city whose funds are independent of the control of the investment board, the retirement system board of the city may invest its funds in accordance with s.
206.34, 1969 stats. In making investments under this section, the board of a retirement system of a 1st class city may invest in shares of investments authorized under this section.
66.88(1)
(1) "Capital costs" means the cost of acquiring, purchasing, adding to, leasing, planning, designing, constructing, extending and improving all or any part of a sewerage system and of paying principal, interest or premiums on any indebtedness incurred for these purposes.
66.88(2)
(2) "Combined sewer overflow abatement" means decreasing discharges of a combination of storm and sanitary wastewater or storm and industrial wastewater directly or indirectly to the waters of the state that occur when the volume of wastewater flow exceeds the transport capacity of a combined storm and sanitary sewer system.
66.88(3)
(3) "Commission" means the metropolitan sewerage commission created under
s. 66.882.
66.88(4)
(4) "District" means the metropolitan sewerage district created under
s. 66.882.
66.88(5)
(5) "Interceptor sewer" means a sewer that:
66.88(5)(a)
(a) Is constructed, maintained and operated by the district;
66.88(5)(b)
(b) Is either a force main sanitary sewer with a diameter greater than 12 inches or a gravity flow sanitary sewer with a diameter greater than 24 inches; and
66.88(5)(c)
(c) Performs any of the following functions:
66.88(5)(c)1.
1. Receives and conveys sanitary sewage from a sanitary sewage collection system directly or indirectly to a sewage treatment facility.
66.88(5)(c)2.
2. Temporarily collects and stores excessive sewage flow until existing treatment plant capacity is available.
66.88(6)
(6) "Local sewer" means any sewer constructed, operated or maintained by any municipality. "Local sewer" does not include any sewer that has been incorporated into the sewerage system under
s. 66.896 (2). If the classification of any sewer is unclear, the presumption shall be that the sewer is local.
66.88(7)
(7) "Municipality" means any city, town, village, sanitary district organized under
subch. IX of ch. 60 or metropolitan sewerage district organized under
ss. 66.20 to
66.26 that is located wholly or partially within the district or that contracts for services under
s. 66.898.
66.88(8)
(8) "Operating costs" means the costs of controlling, operating, managing or maintaining the sewerage system. "Operating costs" also includes replacement costs.
66.88(9)
(9) "Replacement costs" means the costs of obtaining and installing equipment, accessories or appurtenances that are necessary during the service life of the district's sewerage system to maintain the capacity and performance for which the sewerage system was designed and constructed.
66.88(10)
(10) "Sewerage service area" means the area of the district and the area for which service is provided by contract under
s. 66.898.
66.88(11)
(11) "Sewerage system" means all facilities of the district for collection, transportation, storage, pumping, treatment and final disposition of sewage. "Sewerage system" does not include any private sewage system, as defined in
s. 145.01 (12), or any local sewer.
66.88(12)
(12) "User" means any owner or occupant of any building or lot that is located within the sewerage service area and is furnished with sewerage service.
66.88 Note
NOTE: See ss. 62.175, 62.18 and 62.185 for other provisions relating to city sewers.
66.882
66.882
Establishing a district and a commission. 66.882(1)(1)
Establishment by resolution or reorganization. 66.882(1)(a)(a) Except as provided in
par. (b), a commission is established under
ss. 66.88 to
66.918 if the common council of any 1st class city passes a resolution of necessity by a majority vote of the members-elect.
66.882(1)(b)1.1. On April 27, 1982, each metropolitan sewerage district organized under s.
59.96, 1979 stats., is reorganized as a district under
ss. 66.88 to
66.918 and a commission is created under
ss. 66.88 to
66.918.
66.882(1)(b)2.
2. Commencing in 1983, the district reorganized under this paragraph shall, on or before November 1, annually pay or provide for the payment to any county obligated on account of bonds or bond anticipation notes issued on behalf of a district under s.
59.96 (7), 1979 stats., an amount sufficient to pay the interest and principal falling due in the succeeding year on the bonds and notes pursuant to the original terms of the bonds and notes. The county shall deposit amounts paid to it under this subdivision in the debt service funds for the bonds and notes established under
s. 67.11. The county shall pay to the district any surplus in a debt service fund remaining after the bonds or notes for which the debt service fund was created are paid.
66.882(2)
(2) Composition of the commission. The commission is composed of 11 members, who are appointed as follows:
66.882(2)(a)
(a) Except as provided in
s. 66.884 (7), the mayor of the 1st class city shall appoint 7 individuals as members of the commission, each of whom shall have his or her principal residence in the 1st class city. Three of the commissioners appointed under this paragraph shall be elected officials. Each commissioner appointed under this paragraph may take his or her seat immediately upon appointment, pending confirmation or rejection by a majority of the members-elect of the common council. An appointee whose confirmation is pending may act within the scope of authority of a commissioner until the mayor withdraws the appointment or the common council rejects the appointment, whichever is earlier. The mayor shall withdraw any appointment that the common council rejects and may only resubmit the appointment for confirmation after at least one subsequent appointment is rejected. For the purposes of this paragraph, "elected official" means:
66.882(2)(a)2.
2. Members of the common council of the 1st class city.
66.882(2)(a)3.
3. Members of the county board of supervisors of the county in which the 1st class city is located who reside in the city.
66.882(2)(a)5.
5. The city attorney, comptroller or treasurer of the 1st class city.
66.882(2)(a)6.
6. Members of the board of school directors in charge of the public schools of the 1st class city.
66.882(2)(b)
(b) Except as provided in
s. 66.884 (7), an executive council composed of the elected executive officer of each city, village and town that is wholly or partly within the boundaries of the district under
s. 66.888 (1), except a 1st class city, shall appoint 4 members of the commission by a majority vote of the members of the executive council. Each of these members shall have his or her principal residence within the district but outside the 1st class city. Three of these members shall be elected officials. Each commissioner appointed under this paragraph may take his or her seat immediately upon appointment.
66.882(2)(c)
(c) The mayor and the executive council shall appoint the members of a commission that governs a district created under
sub. (1) within 90 days after the passage of the resolution under
sub. (1) (a) or within 90 days after the reorganization under
sub. (1) (b).
66.884(1)(a)1.
1. Each commissioner appointed by the mayor of the 1st class city under
s. 66.882 (2) (a) who is not an elected officer serves for a 3-year term or until a successor is appointed, whichever is later.
66.884(1)(a)2.
2. Each commissioner appointed by the mayor of the 1st class city under
s. 66.882 (2) (a) who is an elected officer serves for a one-year term or until a successor is appointed, whichever is later.
