66.0607(7)
(7) No order may be issued by a county, city, village, town, special purpose district, school district, cooperative education service agency or technical college district clerk in excess of funds available or appropriated for the purposes for which the order is drawn, unless authorized by a resolution adopted by the affirmative vote of two-thirds of the entire membership of the governing body.
66.0608
66.0608
Separate accounts for municipal fire, emergency medical technician, and first responder volunteer funds. 66.0608(1)(b)
(b) "Emergency medical technician volunteer funds" means funds of a municipality that are raised by employees of the municipality's emergency medical technician department, by volunteers, or by donation to the emergency medical technician department, for the benefit of the municipality's emergency medical technician department.
66.0608(1)(c)
(c) "Fire volunteer funds" means funds of a municipality that are raised by employees of the municipality's fire department, by volunteers, or by donation to the fire department, for the benefit of the municipality's fire department.
66.0608(1)(e)
(e) "First responder volunteer funds" means funds of a municipality that are raised by employees of the municipality's first responder department, by volunteers, or by donation to the first responder department, for the benefit of the municipality's first responder department.
66.0608(1)(f)
(f) "Municipality" means any city, village, or town.
66.0608(1)(h)
(h) "Volunteer funds" means emergency medical technician volunteer funds, fire volunteer funds, or first responder volunteer funds.
66.0608(2)
(2) General authority. Subject to
subs. (3) and
(4), the governing body of a municipality may enact an ordinance that does all of the following:
66.0608(2)(a)
(a) Authorizes a particular official or employee of the municipality's fire department, emergency medical technician department, or first responder department to deposit volunteer funds of the department for which the individual serves as an official or employee, in an account in the name of the fire department, emergency medical technician department, or first responder department, in a public depository.
66.0608(2)(b)
(b) Gives the municipality's fire department, emergency medical technician department, or first responder department, through the official or employee described under
par. (a), exclusive control over the expenditure of volunteer funds of the department for which the individual serves as an official or employee in an account described under
par. (a).
66.0608(3)
(3) Limitations, requirements. An ordinance enacted under
sub. (2) may include any of the following limitations or requirements:
66.0608(3)(a)
(a) A limit on the type and amount of funds that may be deposited into the account described under
sub. (2) (a).
66.0608(3)(b)
(b) A limit on the amount of withdrawals from the account described under
sub. (2) (a) that may be made, and a limit on the purposes for which such withdrawals may be made.
66.0608(3)(c)
(c) Reporting and audit requirements that relate to the account described under
sub. (2) (a).
66.0608(4)
(4) Ownership of funds. Notwithstanding an ordinance enacted under
sub. (2), volunteer funds shall remain the property of the municipality until the funds are disbursed.
66.0608 History
History: 2001 a. 16;
2007 a. 130.
66.0609
66.0609
Financial procedure; alternative system of approving claims. 66.0609(1)(1) The governing body of a village or of a city of the 2nd, 3rd or 4th class may by ordinance enact an alternative system of approving financial claims against the municipal treasury other than claims subject to
s. 893.80. The ordinance shall provide that payments may be made from the city or village treasury after the comptroller or clerk of the city or village audits and approves each claim as a proper charge against the treasury, and endorses his or her approval on the claim after having determined that all of the following conditions have been complied with:
66.0609(1)(a)
(a) That funds are available for the claim pursuant to the budget approved by the governing body.
66.0609(1)(b)
(b) That the item or service covered by the claim has been duly authorized by the proper official, department head or board or commission.
66.0609(1)(c)
(c) That the item or service has been actually supplied or rendered in conformity with the authorization described in
par. (b).
66.0609(1)(d)
(d) That the claim is just and valid pursuant to law. The comptroller or clerk may require the submission of proof to support the claim as the officer considers necessary.
66.0609(2)
(2) The ordinance under
sub. (1) shall require that the clerk or comptroller file with the governing body not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount.
66.0609(3)
(3) The ordinance under
sub. (1) shall require that the governing body of the city or village obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under
ch. 442 and designated by the governing body.
66.0609(4)
(4) The system under
sub. (1) is operative only if the comptroller or clerk is covered by a fidelity bond of not less than $5,000 in villages and 4th class cities, of not less than $10,000 in 3rd class cities, and of not less than $20,000 in 2nd class cities.
66.0609(5)
(5) If an alternative procedure is adopted by ordinance in conformity with this section, the claim procedure required by
ss. 61.25 (6),
61.51,
62.09 (10),
62.11 and
62.12 and other relevant provisions, except
s. 893.80, is not applicable in the city or village.
66.0611
66.0611
Political subdivisions prohibited from levying tax on incomes. No county, city, village, town, or other unit of government authorized to levy taxes may assess, levy or collect any tax on income, or measured by income, and any tax so assessed or levied is void.
66.0611 History
History: 1999 a. 150 s.
562; Stats. 1999 s. 66.0611.
66.0613
66.0613
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.
66.0613 History
History: 1987 a. 354;
1991 a. 39;
1999 a. 150 s.
564; Stats. 1999 s. 66.0613.
66.0615
66.0615
Room tax; forfeitures. 66.0615(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.
66.0615(1)(d)
(d) "Municipality" means any city, village or town.
66.0615(1)(dm)
(dm) "Sponsoring municipality" means a city, village or town that creates a district either separately or in combination with another city, village, town or county.
66.0615(1)(e)
(e) "Tourism" means travel for recreational, business or educational purposes.
66.0615(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.
66.0615(1)(fm)
(fm) "Tourism promotion and development" means any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which a tax under
sub. (1m) (a) may be imposed, that are owned by different persons and located within a municipality in which a tax under this section is in effect; or, if the municipality has only one such establishment, reasonably likely to generate paid overnight stays in that establishment:
66.0615(1)(fm)1.
1. Marketing projects, including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups.
66.0615(1)(fm)3.
3. Tangible municipal development, including a convention center.
66.0615(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.
66.0615(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. A 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). A 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), a 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.
66.0615(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:
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(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. 66.0301 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.
66.0615(1m)(b)3.
3. A commission shall monitor the collection of room taxes from each municipality in a zone that has a room tax.
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(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.
66.0615(1m)(c)4.
4. The commission shall meet regularly, and, from among its members, it shall elect a chairperson, vice chairperson and secretary.
66.0615(1m)(c)5.
5. The commission shall report any delinquencies or inaccurate reporting to the municipality that is due the tax.
66.0615(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.
66.0615(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.
66.0615(1m)(d)3.
3. A commission shall use the room tax revenue that it receives from a municipality for tourism promotion and development in the zone or in the municipality.
66.0615(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.
66.0615(1m)(d)5.
5. The commission may not use any of the room tax revenue to construct or develop a lodging facility.
66.0615(1m)(d)6.
6. If a municipality issued debt or bond anticipation notes before January 1, 2005, to finance the construction of a municipally owned convention center or conference center, nothing in this section may prevent the municipality from meeting all of the terms of its obligation.
66.0615(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.
66.0615(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.
66.0615(1m)(e)3.
3. A district adopting a resolution to impose the taxes under
subd. 1. or
2. shall deliver a certified copy of the resolution to the secretary of revenue at least 120 days before its effective date.
66.0615(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.
66.0615(1m)(f)2.
2. Sections 77.51 (12m),
(14),
(14g),
(15a), and
(15b),
77.52 (3),
(4),
(13),
(14),
(18), and
(19),
77.522,
77.58 (1) to
(5),
(6m), and
(7),
77.585,
77.59,
77.60,
77.61 (2),
(3m),
(5),
(8),
(9), and
(12) to
(15), and
77.62, as they apply to the taxes under
subch. III of ch. 77, apply to the tax described under
subd. 1.
66.0615(1m)(f)3.
3. From the appropriation under
s. 20.835 (4) (gg), the department of revenue shall distribute 97.45% of the taxes collected under this paragraph for each district to that district and shall indicate to the district the taxes reported by each taxpayer in 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).
66.0615(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.
66.0615(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.
