Title
An Ordinance to Repeal and Recreate Section 1.12 of the West Allis Revised Municipal Code Relating to Hotel and Motel Room Tax.
Body
The Common Council of the City of West Allis do ordain as follows:
PART I. Section 1.12 of the Revised Municipal Code of the City of West Allis is hereby repealed and recreated to read:
1.12 HOTEL AND MOTEL ROOM TAX.
(1) Imposition; Rate; Definitions. For the privilege of furnishing at retail, rooms or lodging to transients by hotel keeper, motel operators or other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, a tax is imposed upon the retailers at the rate of (6%) of the gross receipts from the lease or rental of such accommodations, rooms or lodging within the City of West Allis on or after September 1, 1979. In this Chapter, "transient", "hotel", and "motel" have the meanings set forth in sec.77.52 (2)(a) 1 of the Wisconsin Statutes.
(2) Monthly Report of Gross Receipts. Each retailer engaged in furnishing such accommodations, rooms or lodging, as defined in this Chapter, shall submit a monthly report to the City of West Allis Finance Division showing the gross receipts from furnishing such accommodations, rooms or lodging, along with a copy of the corresponding monthly State of Wisconsin sales tax report for the business, along with the six percent (6%) tax from the gross receipts as reported, by no later than twenty-five (25) days from the end of each calendar month for the receipts of the past calendar month.
(3) Exemption from Selective Sales Tax. Any tax imposed, as provided in Section 1.08, shall not be subject to the selective sales tax proposed by sec. 77.52(2)(a) 1 of the Wisconsin Statutes.
(4) Unpaid Tax; Interest Rate; Late Filing Penalty. All unpaid taxes shall bear interest at the rate of twelve percent (12%) per annum from the due date of the return. Failure to pay the taxes, or delin...
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