66.0605
66.0605
Local government audits and reports. Notwithstanding any other statute, the governing body of a county, city, village or town may require or authorize a financial audit of a municipal or county officer, department, board, commission, function or activity financed in whole or part from municipal or county funds, or if any portion of the funds are the funds of the county, city, village or town. The governing body may require submission of periodic financial reports by the officer, department, board, commission, function or activity.
66.0605 History
History: 1977 c. 29;
1999 a. 150 s.
97; Stats. 1999 s. 66.0605.
66.0607
66.0607
Withdrawal or disbursement from local treasury. 66.0607(1)(1)
Except as otherwise provided in subs.
(2) to
(5) and in s.
66.0608, in a county, city, village, town, or school district, all disbursements from the treasury shall be made by the treasurer upon the written order of the county, city, village, town, or school clerk after proper vouchers have been filed in the office of the clerk. If the statutes provide for payment by the treasurer without an order of the clerk, the clerk shall draw and deliver to the treasurer an order for the payment before or at the time that the payment is required to be made by the treasurer. This section applies to all special and general provisions of the statutes relative to the disbursement of money from the county, city, village, town, or school district treasury except s.
67.10 (2).
66.0607(2)
(2) Notwithstanding other law, a county having a population of 750,000 or more may, by ordinance, adopt any other method of allowing vouchers, disbursing funds, reconciling outstanding county orders, reconciling depository accounts, examining county orders, and accounting consistent with accepted accounting and auditing practices, if the ordinance prior to its adoption is submitted to the department of revenue, which shall submit its recommendations on the proposed ordinance to the county board of supervisors.
66.0607(3)
(3) Except as provided in subs.
(2),
(3m) and
(5), disbursements of county, city, village, town or school district funds from demand deposits shall be by draft or order check and withdrawals from savings or time deposits shall be by written transfer order. Written transfer orders may be executed only for the purpose of transferring deposits to an authorized deposit of the public depositor in the same or another authorized public depository. The transfer shall be made directly by the public depository from which the withdrawal is made. No draft or order check issued under this subsection may be released to the payee, nor is the draft or order check valid, unless signed by the clerk and treasurer. No transfer order is valid unless signed by the clerk and the treasurer. Unless otherwise directed by ordinance or resolution adopted by the governing body, a certified copy of which shall be filed with each public depository concerned, the chairperson of the county board, mayor, village president, town chairperson or school district president shall countersign all drafts or order checks and all transfer orders. The governing body may also, by ordinance or resolution, authorize additional signatures. In lieu of the personal signatures of the clerk and treasurer and any other required signature, the facsimile signature adopted by the person and approved by the governing body may be affixed to the draft, order check or transfer order. The use of a facsimile signature does not relieve an official from any liability to which the official is otherwise subject, including the unauthorized use of the facsimile signature. A public depository is fully warranted and protected in making payment on any draft or order check or transferring pursuant to a transfer order bearing a facsimile signature affixed as provided by this subsection notwithstanding that the facsimile signature may have been affixed without the authority of the designated persons.
66.0607(3m)
(3m) A county, city, village, town or school district may process periodic payments through the use of money transfer techniques, including direct deposit, electronic funds transfer and automated clearinghouse methods. The county, municipal or school district treasurer shall keep a record of the date, payee and amount of each disbursement made by a money transfer technique.
66.0607(4)
(4) Except as provided in sub.
(3m), if a board, commission or committee of a county, city, village, town or school district is vested by statute with exclusive control and management of a fund, including the audit and approval of payments from the fund, independently of the governing body, payments under this section shall be made by drafts or order checks issued by the county, city, village, town or school clerk upon the filing with the clerk of certified bills, vouchers or schedules signed by the proper officers of the board, commission or committee, giving the name of the claimant or payee, and the amount and nature of each payment.
66.0607(5)
(5) In a 1st class city, municipal disbursements of public moneys shall be by draft, order, check, order check or as provided under sub.
(3m). Checks or drafts shall be signed by the treasurer and countersigned by the comptroller. Orders shall be signed by the mayor and clerk and countersigned by the comptroller, as provided in the charter of the city. Disbursements of school moneys shall be as provided by s.
119.50.
66.0607(6)
(6) Withdrawal or disbursement of moneys deposited in a public depository as defined in s.
34.01 (5) by a treasurer as defined in s.
34.01 (7), other than the elected, appointed or acting official treasurer of a county, city, village, town or school district, shall be by endorsement, written order, draft, share draft, check or other draft signed by the person or persons designated by written authorization of the governing board as defined in s.
34.01 (1). The authorization shall conform to any statute covering the disbursement of the funds. A public depository is fully warranted and protected in making payment in accordance with the latest authorization filed with it.
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 services practitioner, and emergency medical responder volunteer funds. 66.0608(1)(am)
(am) “Emergency medical responder volunteer funds" means funds of a municipality that are raised by employees of the municipality's emergency medical responder department, by volunteers, or by donation to the emergency medical responder department, for the benefit of the municipality's emergency medical responder department.
66.0608(1)(b)
(b) “Emergency medical services practitioner volunteer funds" means funds of a municipality that are raised by employees of the municipality's emergency medical services practitioner department, by volunteers, or by donation to the emergency medical services practitioner department, for the benefit of the municipality's emergency medical services practitioner 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)(f)
(f) “Municipality" means any city, village, or town.
66.0608(1)(h)
(h) “Volunteer funds" means emergency medical services practitioner volunteer funds, fire volunteer funds, or emergency medical 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 services practitioner department, or emergency medical 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 services practitioner department, or emergency medical responder department, in a public depository.
66.0608(2)(b)
(b) Gives the municipality's fire department, emergency medical services practitioner department, or emergency medical 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.
66.0609
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 or insurance policy 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, as described in s.
61.25 (intro.) or
62.09 (4) (b).
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 tourism development for the zone.
66.0615(1)(bs)
(bs) “Lodging marketplace” means an entity that provides a platform through which an unaffiliated 3rd party offers to rent a short-term rental to an occupant and collects the consideration for the rental from the occupant.
66.0615(1)(d)
(d) “Municipality" means any city, village or town.
66.0615(1)(de)
(de) “Occupant” means a person who rents a short-term rental through a lodging marketplace.
66.0615(1)(df)
(df) “Owner” means the person who owns the residential dwelling that has been rented.
66.0615(1)(di)
(di) “Residential dwelling” means any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by 2 or more persons maintaining a common household, to the exclusion of all others.
66.0615(1)(dk)
(dk) “Short-term rental” means a residential dwelling that is offered for rent for a fee and for fewer than 29 consecutive days.
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, 2015, spends at least 51 percent of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality, except that if no such organization exists, a municipality may contract with one of the following entities:
66.0615(1)(f)1.
1. A nonprofit organization that spends at least 51 percent of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality.
66.0615(1)(f)2.
2. A nonprofit organization that was incorporated before January 1, 2015, spends 100 percent of the room tax revenue it receives from a municipality on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality.
66.0615(1)(fm)
(fm) “Tourism promotion and tourism 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, lodging marketplaces, owners of short-term rentals, 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 may be collected from the consumer or user, but 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, with regard to any tax revenue that may not be retained by the municipality, shall be forwarded to a tourism entity or 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 percent. Except as provided in par.
(am), if a tax greater than 8 percent under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8 percent, 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 percent of the revenue collected from its room tax, of any room tax that is greater than 7 percent, 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.
