Source: https://www.ecode360.com/27393583
Timestamp: 2020-07-07 00:24:50
Document Index: 701688944

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 66', '§ 66', '§ 283', '§ 660', '§ 66']

City of West Allis, WI Organization of City
§ 1.01 City of West Allis.
§ 1.02 Mayor - Council Form of Government.
§ 1.020 Wards.
§ 1.021 Aldermanic Districts.
§ 1.022 Political Party Committee Members.
§ 1.03 Bench Mark.
§ 1.04 Municipal Budget.
§ 1.05 Special Assessments.
§ 1.07 Sanitary Sewer User Charges.
§ 1.075 Stormwater Management System User Charges.
§ 1.08 Tax Collection.
§ 1.085 Tax Exemption Reports.
§ 1.09 Destruction and Preservation of Public Records.
§ 1.10 Notice of Public Meetings.
§ 1.11 Metropolitan Sewerage District Rules and Charges.
§ 1.12 Hotel and Motel Room Tax.
§ 1.13 Mandating of Employee Benefits for Private Businesses.
Chapter 1 Organization of City
Attachment 1 - List of Officers of the Village and City of West Allis
1.01 City of West Allis.
1.02 Mayor - Council Form of Government.
1.020 Wards.
1.021 Aldermanic Districts.
1.022 Political Party Committee Members.
1.03 Bench Mark.
1.04 Municipal Budget.
1.05 Special Assessments.
1.07 Sanitary Sewer User Charges.
1.075 Stormwater Management System User Charges.
1.08 Tax Collection.
1.085 Tax Exemption Reports.
1.09 Destruction and Preservation of Public Records.
1.10 Notice of Public Meetings.
1.11 Metropolitan Sewerage District Rules and Charges.
1.12 Hotel and Motel Room Tax.
1.13 Mandating of Employee Benefits for Private Businesses.
The City of West Allis is a Second Class City, by proclamation of the Mayor issued September 5,1951, organized and existing under the laws of the State of Wisconsin, and exercising the powers granted by Chapter 62 of the Wisconsin Statutes, the general charter law and all other powers bestowed by the State Legislature.
The City of West Allis operates under a Mayor - Council form of City government, with a Common Council of ten (10) Aldermen presided over by the Mayor.
Pursuant to Section 5.15 of the Wisconsin Statutes and based on the published results of the 2010 Federal Decennial Census of Population and 2011 Wisconsin Act 43 enacted August 9, 2011, the City of West Allis is divided into twenty-five (25) wards. The ward boundaries and the polling place for each ward are set forth and designated on the Official City of West Allis Ward Map, dated September 6, 2011,[1] which map, together with all subsequent amendments thereto, is incorporated into this section by reference and made a part hereof as though fully set forth herein.
[Ord. 6580,8/7/2001; Ord. 6622, 7/1/2002; Ord. O-2011-0018, 6/21/2011; Ord. O-2011-0051, 9/6/2011]
Copies of the map are available in the City offices and on the City's website.
The Wards established under this section consist of whole blocks to suit the convenience of the voters residing therein and are, as far as practicable, compact and observe the community interest of existing neighborhoods and other settlements, and conform with the population requirements set forth in Sec. 5.15(2)(b)2. of the Wisconsin Statutes, as amended. Ward boundaries are intended to be as permanent as possible.
[Ord. 6590, 10/2/2001; Ord. 6622, 7/1/2002; Ord. O-2011-0072, 11/1/2011]
The City is divided into five (5) Aldermanic Districts with two (2) Alderpersons from each Aldermanic District elected every four (4) years. All Aldermanic Districts are as compact in area as possible and contain, as nearly as practicable by combining contiguous whole wards, a substantially equal number of inhabitants according to the 2010 Decennial Federal Census of Population.
First Aldermanic District. The combination of the 1st, 2nd, 3rd, 4th, and 5th Wards, as identified and shown on the official Ward Map of this City, shall constitute the First Aldermanic District.
Second Aldermanic District. The combination of the 6th, 7th, 8th, 9th, and 10th Wards, as identified and shown on the official Ward Map of this City, shall constitute the Second Aldermanic District.
Third Aldermanic District. The combination of the 11th, 12th, 13th, 14th, and 15th Wards, as identified and shown on the official Ward Map of this City, shall constitute the Third Aldermanic District.
Fourth Aldermanic District. The combination of the 16th, 17th, 18th, 19th, and 20th Wards, as identified and shown on the official Ward Map of this City, shall constitute the Fourth Aldermanic District.
Fifth Aldermanic District. The combination of the 21st, 22nd, 23rd, 24th, and 25th Wards, as identified and shown on the official Ward Map of this City, shall constitute the Fifth Aldermanic District.
Each group of Wards comprising the respective Aldermanic Districts of the City is hereby designated separate election Districts for the election of political party committee members. Each political party shall elect one Committee member for each such election District, as provided in sec. 8.17(1) of the Wisconsin Statutes.
All grades and elevations hereinafter fixed and established and all grades and elevations that shall or may be hereafter established in the City of West Allis, Wisconsin, are and shall be described by reference to the level of the Milwaukee River as it was in the month of March, A.D. 1836, assumed as a base or datum line, from which all elevations and the height of all grades shall be measured in feet and decimal fractions of a foot, and for the purpose of fixing and establishing the level of said base or datum line, it is hereby ordained and declared that the same, in and for the City of West Allis, Wisconsin, is one hundred fifty-six and fifty-two one hundredths (156.52) feet below the top of the water table of the bank building at the northwest corner of S. 70 St. and W. Greenfield Ave. in the City of West Allis.
Submission of Budget Requests. On or before September 1 of each year, each office or Department of the City shall file with the City Clerk/Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer or Department during the preceding fiscal year and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer or Department during such year and of the condition and management of such fund; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year.
Form of Budget Requests. The budget of each officer or Department of the City shall be on forms prescribed by the Director of Administration and Finance, who shall, prior to supplying such forms to the respective officer and Departments, insert the actual revenue and expenditures for such officer or Department during the preceding fiscal year and the actual revenues and expenditures for the first six (6) months of the current year. Upon receipt of such forms from the Director of Administration and Finance, the respective officers and Departments of the City shall insert thereon the estimated revenues and expenditures for the balance of the current year; also, detailed estimates of the same matters for the ensuing fiscal year. The Director of Administration and Finance shall also, in supplying the forms to respective officers and Departments, insert the actual amount budgeted for the respective accounts of such officer or Department by the Common Council for the current fiscal year. The respective officers and Departments of the City shall insert on such forms for informational purposes for the current fiscal year the differences, if any, between amounts budgeted for receipts and disbursements and the estimated receipts and disbursements for the current year.
Duties of Director of Administration and Finance. On or before September 1 of each year, the Director of Administration and Finance shall file with the City Clerk/Treasurer a statement of all existing indebtedness, together with a schedule of principal and interest maturities on such indebtedness, for the ensuing year and a statement of all anticipated revenue from sources other than officers and Departments of the City. The statement of the Director of Administration and Finance shall also list all proposed appropriations for each non-Departmental activity and reserve account for the ensuing year, together with comparisons of such proposed appropriations and anticipated revenue with those for the preceding year, actual revenues and expenditures for the first six (6) months of the current year and estimated revenues and expenditures for the balance of the current year and surplus funds anticipated at the end of the current year, if any.
Schedule of Departmental Hearings. The City Clerk/Treasurer shall present the aforesaid statements and proposed budgets of the various officers and Departments of the City to the Common Council at the first meeting of the Common Council on or after September 1 of each year. The Common Council shall thereupon determine a schedule for consideration of such proposed budgets with the various officers and Departments of the City and shall thereupon meet and discuss with those officers and Departments, at the dates and times indicated, or as determined from time to time.
Budget Analysis. The Director of Administration and Finance shall make himself available, as required by the Common Council, for advice and assistance and shall, if requested by the Mayor and the Common Council, analyze the proposed budgets, present reports to the Mayor and the Common Council and assist in the preparation of an operating City budget and a determination of the sum to be financed in whole or in part by a general property tax, funds on hand or estimated revenues from any source. The Mayor shall take specific budget recommendations, including a proposed budget ordinance, to the Common Council by not later than October 15 of each year.
Publication of Proposed Budget. After the Common Council has formulated a proposed operating City budget, it shall determine the time and place for a public hearing thereon. A summary of such budget and notice of the place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published in the official City newspaper at least ten (10) days prior to the time of such public hearing.
Public Hearing. Not less than ten (10) days after the publication of the proposed budget and the notice of hearing thereon, a public hearing shall be held at the time and place stipulated in such notice, at which time any resident or taxpayer of the City shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time.
Final Budget and Tax Levy. Following the public hearing on the proposed budget, the Common Council shall determine what alterations therein shall be made concerning the amount of tax to be levied, the amounts of the various appropriations and the purposes for such appropriations stated in such budget. After such alterations, if any, have been made, the Common Council shall determine by ordinance the total City operating budget, the amount of the City levy for general property taxes and shall levy such tax by ordinance.
Changes in Budget. Following the determination by ordinance of the various appropriations and the purposes of such appropriations and the amount of the tax to be levied, the budget shall not be altered thereafter unless authorized by a vote of two-thirds (2/3) of the entire membership of the Common Council by resolution. Such resolution shall thereafter, within eight (8) days, be published in the official City newspaper.
School District Budget. This section shall, except as otherwise provided by State law, govern the procedure to be followed by the Board of Education of Joint City School District No. 1, in the preparation and submission of its proposed budgets.
In addition to other methods provided by law, special assessments for any public work or improvement of any current service may be levied in accordance with the provisions of this section.
Whenever the Common Council shall determine that the cost of installing or constructing any public work or improvement or furnishing any current service shall be charged in whole or in part to the property benefited thereby by special assessments levied under this section, it shall, either before or after completion of the work or improvement, adopt a resolution setting forth such intention and the time when the amount of such assessments shall be determined and levied, the number of annual installments, if any, in which such assessments may be paid, the rate of interest to be charged on the unpaid balance and the terms on which any of such assessments may be deferred while no use of the improvements is made in connection with the property.
The provisions of sec. 66.60 of the Wisconsin Statutes, shall apply to special assessments levied under this section, except that when the Common Council determines, by resolution as provided in subsection (2) of this section, that the hearing on such assessments shall be held subsequent to the completion of the work or improvement or the rendition of the service, the report required by sec. 66.60(3) of the Wisconsin Statutes, shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of such cost.
No special assessment shall be levied against more than ten percent (10%) of the abutting footage of any lot or parcel of land used for or able to be used under the zoning regulations only for single family or two (2) family use, because of construction, reconstruction or resurfacing of an alley abutting a side lot line of such lot or parcel of land, except that such limitation of assessable abutting footage shall not be applicable where such alley provides the only access to such lot or parcel of land.
Notice of the time and place of the public hearing on any special assessment proposed to be levied and notice of the final assessment and terms of payment thereof shall be given by mail to every person whose property is affected by such assessment and whose mailing address can be determined with reasonable diligence.
Any special assessment levied under this section shall be a lien against the property assessed from the date of the final resolution of the Common Council determining the amount of such levy.
The provisions of secs. 66.60(12) and 66.62(2) of the Wisconsin Statutes, relating to appeal, shall apply to any special assessment levied under this section.
Whenever the Common Council provides that special assessments may be paid in annual installments, each installment shall include a proportionate share of the principal, as determined by the number of installments, together with interest on the outstanding principal at such rate as established from time to time by resolution of the Common Council.
A statement of every assessment shall be mailed to every interested person whose real estate is affected, containing the total amount of the special assessment, the amount of interest to be applied thereto and the terms for payment of such principal and interest, as hereafter provided.
Special assessments may be paid in full, without interest, not later than thirty (30) days following the billing date; if not paid in full by such date, such assessment, or the unpaid portion thereof, shall bear interest on a prorated annual basis at the rate established by the Common Council, regardless of the method or time of payment.
[Ord. 6144, 12/6/1994]
Purpose. It is determined and declared to be necessary and conducive to the protection of the public health, safety, welfare and convenience of the City, to collect charges from all users who contribute wastewater to the City's collection system. The proceeds of such charges so derived will be used for the purpose of operating and maintaining the public wastewater collection system.
"Sanitary Sewer" means a conduit which carries sewage.
"Sewage" means the water carried wastes created in and to be conducted away from residences, industrial establishments, commercial buildings and public buildings, as defined in sec. 101.01 of the Wisconsin Statutes.
"Industrial Wastes" means any liquid, solid or gaseous substances or form of energy or combination thereof resulting from any process of industrial, manufacturing, business, trade or research, including the development, recovery or processing of natural resources.
"Storm Sewer" means a conduit which carries storm water and surface water, street wash and other waters or drainage, but excludes sewage and industrial wastes.
"Building Sewers" means a conduit which carries the drainage from a building or private property to a street sewer.
"Collection Sewerage System" includes all street sewers, main sewer and intercepting sewers and structures by which sewage or industrial waste is collected, transported, treated and disposed of. This shall not include plumbing inside or in connection with buildings served or building sewers.
"Billable Flow" shall mean a user's recorded quarterly water usage, as metered by the West Allis water utility, plus unmetered or partially metered water from wells and other sources, as estimated in accordance with the provisions of this section, and less any sewer-exempt metered data, times the percentage factor approved by the City Engineer for wastewater entering the sewer system out of the metered water.
"Operation and Maintenance" shall mean all expenditures during the useful life of the sewer collection system for materials, labor, utilities and other items which are necessary for managing and maintaining the collection system to achieve the capacity and performance for which such system was designed and constructed.
"Replacement" shall mean expenditures for obtaining and installing equipment, accessories or appurtenances, which are necessary during the useful life of the collection system, to maintain the capacity and performance for which such works were designed and constructed. The term "operation and maintenance" includes replacement.
"Shall: is mandatory; "may" is permissive.
"Useful Life" shall mean the estimated period during which a collection system will be operated.
"Local User Charge" shall mean that portion of the total wastewater service charge which is levied in a proportional and adequate manner for the cost of operation, maintenance and replacement of the collection system.
"Residential customer or user" shall mean a premises that accommodates exclusively one (1) to three (3) housing units. A housing unit may be a house, apartment, condominium, mobile home or similar unit occupied as separate living quarters or, if vacant, intended for residential use and occupancy. Housing units in buildings with more than three (3) housing units or a business use or uses are classified commercial.
"Commercial customer or user: shall mean a premises with businesses and institutions or more than three (3) housing units.
"Industrial customer or user" shall mean a premises constituting manufacturing property, as defined in sec. 70.995(a) of the Wisconsin Statutes.
The local user charge system shall generate adequate annual revenues to pay costs of annual operation and maintenance, including replacement associated with financing the collection system.
The portion of the total local user charge collected, which is designated for operation and maintenance, including replacement associated with financing the collection system, shall be deposited in a separate nonlapsing fund known as the "Local Operation, Maintenance and Replacement Fund" and will be kept in two (2) primary accounts as follows:
An account designated for the specific purpose of defraying operation and maintenance costs, excluding replacement, of the collection system (Operation and Maintenance Account). The City may credit from this account to the general fund of the City sums to be expended for the retirement of principal and interest on outstanding sanitary sewer indebtedness of the City.
An account designated for the specific purpose of insuring replacement needs over the useful life of the collection system (Replacement Account).
Fiscal year end balances in the Operation and Maintenance Account and the Replacement Account shall be carried over to the same accounts in the subsequent fiscal year, and shall be used for no other purposes than those designated for these accounts. Moneys which have been transferred from other sources to meet temporary shortages in the Operation, Maintenance and Replacement Fund shall be returned to their respective accounts upon appropriate adjustment of the local user charge rates for operation, maintenance and replacement. The local user charge rate(s) shall be adjusted such that the transferred moneys will be returned to their respective accounts within the fiscal year following the Fiscal year in which the moneys were borrowed.
User Charges and Rates. The annual user charge shall be based on a volumetric charge, as follows:
[Ord. 6103 (repeal & recreate 1.07(4)(a)1.-2. & (4)(b)), 6/21/1994]
The volumetric charge shall be calculated by dividing the total expected operation, maintenance and replacement costs, including billing and meter reading costs, by the total expected billable flow in the system. Individual user charges are as follows:
Residential, commercial, industrial and public sewer service - Metered:
[Ord. 6142 (repeal & recreate 1. & 2.), 12/6/1994]
Minimum quarterly charge: 10 ccf times the volumetric charge.
Volume charge: Based on a metered consumption for each quarter of the calendar year.
First 10 ccf used: Apply minimum quarterly charge.
Over 10 ccf used: Individual user's volume of water consumption times the volumetric charge.
Residential Sewer Service - Unmetered: Fixed quarterly charge. Unmetered residential rates shall be based upon average usage for single family residences as established by the Milwaukee Metropolitan Sewerage District.
21 ccf times the volumetric charge
Two (2) Family
42 ccf times the volumetric charge.
[Ord. 6142, 12/6/1994]
Commercial, Industrial and Public Sewer Service - Unmetered or Partially Metered: When any commercial, industrial or public customer serviced by the City's sewer system is a user of water not supplied by the City, the amount of water shall be measured by a metering device installed at the owner's expense and approved by the City Engineer, or determined from an estimated volume calculated by the City Engineer.
In the event that the customer has more than one connection to the water system, the minimum charge and volume charge shall apply to each such connection.
The City will review the local user charge system at least every two (2) years and revise local user charge rates, as necessary, to insure that the system generates adequate revenues to pay the costs of operation and maintenance, including replacement, and that the system continues to provide for the proportional distribution of operation and maintenance, including replacement costs among users and user classes.
The City will notify each user at least annually, in conjunction with a regular bill, of the rate being charged for operation and maintenance, including replacement of the collection system. This notification will display separately MMSD treatment charges and local operation maintenance and replacement rates.
Credit for water Not Discharged into the Sanitary Sewer.
In the event that a commercial, industrial or public customer discharging waste into the sanitary sewers produces satisfactory evidence that significant amounts of the total annual volume of water used does not reach the sanitary sewer, by use of a meter or meters installed by the owner, with the approval of the City, or by the use of scientific or engineering tests and calculations approved by and conducted under the direct supervision of the City Engineer, at the expense of the customers, such amount of water shall be deducted in computing the sewer service charge.
[Ord. 6103 (repeal 1.07(5)(b)), 6/21/1994]
Quarterly Charges. Bills for sewer service shall be rendered quarterly and become due and payable on the same date as the respective water bill. A penalty of that equal to the rate for water, which is approved by the Public Service Commission, shall be added per month to bills not paid by the due date.
[Ord. O-2014-0052, 9/2/2014]
Lien. All charges established by sub. (2) shall be a lien upon the property served, pursuant to secs. 66.0821(4)(d) and 66.089(1) to (4), 66.0811 and 66.0813 of the Wisconsin Statutes, and shall be collected in the manner therein provided.
Severability. If any provision or portion of this section is adjudged unconstitutional or invalid by a court of competent jurisdiction, the remainder of the section shall not be affected thereby.
[Ord. 6271, 12/3/1996; 6299, 3/18/1997; Ord. 6409, 12/1/1998; Ord. 6589, 10/2/2001]
Purpose. It is determined and declared to be necessary and conducive to the protection of the public health, safety, welfare and convenience of the City to collect charges from all users of the City's stormwater management system. The proceeds of such charges will be used to fund the management of the City's stormwater system, to include but not be limited to, investment and reinvestment in, and the maintenance and improvement of new and existing infrastructures, and other improvements to the system that will reduce flooding and urban non-point source pollution in stormwater run-off consistent with federal and state regulations. The stormwater management system user charge ordinance is enacted pursuant to the authority of Wis. Stat. § 66.0821(4).
City means the City of West Allis.
Committee means the Board of Public Works Committee of the West Allis Common Council.
Common Council means the Common Council of the City.
Debt service means, with respect to any particular fiscal year and any particular bond series, an amount equal to the sum of (i) all interest payable on such bonds during such fiscal year, plus (ii) any principal installments of such bonds during such fiscal year.
Developed property means real property which has been altered from its natural state by the addition of any improvements, such as a building, structure or impervious surface.
Dwelling unit means a single unit or apartment providing complete, independent living facilities for one or more persons, including permanent provisions for living, sleeping, eating, cooking and sanitation.
Equivalent run-off unit (ERU) means the estimated average impervious area of a single-family home within the City on the date of adoption of this section. Impervious area includes, but is not limited to, all areas covered by structures, roof extensions, patios, porches, driveways and sidewalks. One ERU is equal to one thousand eight hundred twenty-seven (1,827) square feet of impervious area.
Extension and replacement means costs of extensions, additions and capital improvements to, or the renewal and replacement of capital assets of, or purchasing and installing new equipment for, the system, or land acquisition for the system and any related costs thereto, or paying extraordinary maintenance and repair, including the costs of construction, or any other expenses which are not costs of operation and maintenance or debt service.
Fiscal year means a twelve-month period commencing on the First day of January of any year.
Impervious area or impervious surface means a horizontal surface which has been compacted or covered with a layer of material so that it is highly resistant to infiltration by rainwater. It includes, but is not limited to, semi-impervious surfaces such as compacted clay, as well as streets, roofs, sidewalks, parking lots and other similar surfaces.
Mobile home means a single residential unit (mobile home) within a mobile home park.
Multifamily means a residential property with two (2) or more dwelling units.
Nonresidential means any developed property not used, primarily, as a permanent residence, such as a commercial, industrial or an institutional property (schools, churches, hospitals, fraternal organizations, municipal facilities, etc.).
Operating budget means estimated revenues and the estimated costs for operations and maintenance, extension and replacement and debt service of the system for each fiscal year.
Operation and maintenance means the current expenses, paid or accrued, of operation, maintenance and current repair of the system, as calculated in accordance with sound accounting practice and includes, without limiting the generality of the foregoing, insurance premiums, administrative expenses, labor, executive compensation, the cost of regulatory compliance, the cost of materials and supplies used for current operations and charges for the accumulation of appropriate reserves for current expenses not annually incurred, but which are such as may reasonably be expected to be incurred in accordance with sound accounting practice.
Qualifying receiving stream means a receiving stream within the municipal boundaries of the City for which the City has or is expected to have little to no debt service costs or extension and replacement costs. Those portions of Honey Creek, Underwood Creek, and the Root River located within the municipal boundaries of the City are qualifying receiving streams.
Rate means the user fee charged on each ERU. The rate is determined by the Common Council for each fiscal year.
Revenues means all rates, fees, assessments, rentals, fines or other charges or other income received by the City, in connection with the management and operation of the system, including amounts received from the investment or deposit of moneys in any fund or account, as herein required, and any amounts contributed by the City, all as calculated in accordance with sound accounting practices.
Single-family home means a residential property with exactly one dwelling unit.
Stormwater management system, stormwater system or system means the existing stormwater collection system of the City, including but not limited to storm sewers, retention ponds, detention ponds and qualifying receiving streams, and all improvements thereto, which by this section are constituted as the responsibility of the City, to be operated as an enterprise fund, and all activities undertaken to conserve water, control discharges necessitated by rainfall events, incorporate methods to collect, convey, store, absorb, inhibit, treat, use or reuse water to prevent or reduce flooding, over-drainage, environmental degradation and water pollution or otherwise affect the quality and quantity of discharge from such system.
Undeveloped land means any real property with no impervious area.
User charge means the charge established by the Common Council on developed property in the City to pay operations and maintenance, extension and replacement and debt service for the stormwater management system.
The user charges hereunder shall generate adequate annual revenues to pay costs for the stormwater management system.
The portion of the total user charges collected which are designated for operation and maintenance, capital improvement projects and debt service shall be deposited in a separate nonlapsing fund known as the Stormwater Management System Fund and will be kept in three (3) primary accounts as follows:
An account designated for the specific purpose of defraying operation and maintenance costs, excluding extension and replacement of the stormwater system (operation and maintenance account).
An account designated for the specific purpose of extension and replacement of the stormwater system over the useful life of the system (extension and replacement account).
An account designated for the specific purpose of payment of debt service (debt service account). The City may credit from this account to the general fund of the City sums to be expended for the retirement of outstanding stormwater system indebtedness of the City.
Fiscal year end balances in the operation and maintenance account, the extension and replacement account and debt service account shall be carried over to the same accounts in the subsequent fiscal year and shall be used for no other purpose than those designated for these accounts. Moneys which have been transferred from other sources to meet temporary shortages in the operation and maintenance, extension and replacement and debt service accounts shall be returned to their respective accounts upon appropriate adjustment of the user charge rates allocation between the three Stormwater Management System Fund accounts. The user charge rates shall be adjusted such that the transferred moneys will be returned to their respective accounts within the fiscal year following the fiscal year in which the moneys were borrowed.
User Charges and Rates.
User Charge. The Common Council shall require that adequate revenues are generated through user charges to provide for a balanced operating budget. The Common Council hereby authorizes the imposition of user charges on all developed property in the City.
Customer Classes. For purposes of the imposition of the user charge, the customer base shall be divided into five (5) user classes. ERUs shall be allocated to each customer class as follows:
Allocated ERUs
0.7 ERU per dwelling unit
0.5 ERU per dwelling unit
See Subsection (4)(c)
ERUs Allocated to Nonresidential Customer Class. The total ERUs allocated to a nonresidential property is calculated using the following formula:
Total Impervious Area (sq. ft.) on the nonresidential property
A nonresidential property with less than 0.5 ERU will be allocated zero ERUs.
Rates. The Common Council will establish a rate per ERU for each fiscal year. The rate established by the Common Council will be fair and reasonable and calculated to achieve a balanced operating budget for the system. The current rate will be on file in the office of the City Clerk/Treasurer.
Calculation. User charges to a customer shall be calculated as follows:
ERUs x Rate per ERU x Adjustment Multiplier = User Charge
The adjustment multiplier for each customer shall equal 1 unless a different adjustment multiplier is approved for the customer pursuant to Subsection (7) below.
Billing and Payment. Bills for the user charge shall be rendered as part of the water bill for the property and become due and payable on the same date as the water bill. The maximum penalty permitted by law for pass-due water charges shall be added to user charges not paid by the due date.
Lien. All user charges established hereunder shall be a lien upon the property served, pursuant to Wis. Stats. § 66.0821(4)(d), and shall be collected in the manner therein provided.
Intent. In certain situations, the amount of services used by and the costs of providing service to a property may be lessened due to unique characteristics of the property served. This section provides a procedure to seek adjustments of charges in those situations. In developing this process, the City recognizes that debt service costs and extension and replacement costs are incurred primarily to provide the capacity needed in the stormwater management system, and operation and maintenance costs are incurred to ensure the administration of the stormwater system, the day-to-day operation of the stormwater system and the needed capacity in the system.
Requests for Adjustment. Requests for adjustments shall be limited to the nonresidential customer class. All such requests shall be submitted to the Director of Public Works, who is hereby given the authority to review the request and recommend to the Board of Public Works Committee of the West Allis Common Council whether an adjustment is merited based upon the guidelines established herein. The following procedure shall apply to all adjustment requests:
Any nonresidential customer who believes the number of ERUs allocated to the nonresidential property to be incorrect or who believes the property is eligible for a lower adjustment multiplier as provided in Subsection (7)(c) may, subject to the limitations set forth in this section, submit an adjustment request to the Director of Public Works.
Adjustment requests shall be in writing and set forth, in detail, the grounds upon which relief is sought.
The nonresidential customer requesting the adjustment may be required, at his or her own expense, to provide supplemental information to the Director of Public Works, including, but not limited to, survey data approved by a registered professional land surveyor (R.P.L.S.) and engineering reports approved by a professional engineer (P.E.). Failure to provide such information may result in the denial of the adjustment request.
Basis for Adjustment.
The allocated ERUs may be adjusted if the ERU square footage calculation as determined in Subsection (4)(c) is incorrect.
A customer may be eligible for a lowered adjustment multiplier under the following conditions:
If all of the stormwater from a nonresidential property discharges directly into a qualifying receiving stream without crossing the property of another, and the discharge does not result in the exceedence of federal, state or local water quality standards, the customer is eligible for an adjustment multiplier less than one but equal to or greater than the percentage equal to the City's Operation and Maintenance cost budgeted for the current year divided by the City's User Fee Revenue budgeted for the current year.
If all of the stormwater from a nonresidential property discharges directly into a qualifying receiving stream without crossing the property of another, and the nonresidential customer is a holder of or has filed a proper and complete application for a Municipal Stormwater Discharge Permit as provided in Wis. Stat. § 283.33 and as further defined in Department of Natural Resources ("NR") 216.01 through 216.11 of the Wisconsin Administrative Code, the customer is eligible for a lowered adjustment multiplier which may be as low as zero.
If all the stormwater from a nonresidential property discharges directly into a stormwater collection system constructed and maintained by the Milwaukee Metropolitan Sewerage District ("MMSD") without crossing the property of another, the customer is eligible for a lowered adjustment multiplier equal to zero.
If all the stormwater from a nonresidential property discharges directly into a storm sewer constructed and maintained by the City on the nonresidential customer's property pursuant to an easement, and if after the stormwater travels through the easement area it is discharged as provided in Subsection (7)(c)(ii)2 or 3, the customer is eligible for a lowered adjustment multiplier which may be as low as zero.
If a retention or detention basin is located on nonresidential property, the customer may apply for a lowered adjustment multiplier. In considering such a request, the Director of Public Works shall consider whether and to what extent the City's cost of providing service or making service available to a property has been lessened by the retention or detention basin. If the City's cost of providing service or making service available to a property has not been lessened by the retention or detention basin, the request for the lowered adjustment multiplier shall be denied. If the City's cost of providing service or making service available to a property has been lessened by the retention or detention basin, the adjustment multiplier shall be reduced to reflect the approximate reduction in the City's costs. The City's debt service costs and extension and replacement costs shall not be considered to be reduced unless the existence of a retention or detention basin results in a reduction of the size or scope of the City's stormwater collection system.
If a nonresidential municipal property receives stormwater discharge directly from a public storm sewer and/or provides a benefit that exceeds the adverse impact to the public storm sewer system, the customer's adjustment multiplier shall be zero and no charge shall be billed.
[Ord. O-2013-0037, 10-1-2013]
In considering a request for an adjustment, the Public Works Director may, in his or her discretion, separately examine multiple drainage areas on one piece of property and may recommend allowing an adjustment multiplier for a portion of the property if the characteristics of one or more drainage areas meets the criteria set forth in Subsection (7)(c)(ii).
The Director of Public Works, in his or her discretion, may recommend allowing a lowered adjustment multiplier which may be as low as zero for a nonresidential property for reasons other than as specifically set forth in this Subsection (7)(c), provided that the adjustment is reasonable and not unjustly discriminatory.
Director of Public Works' Recommendation and Review Procedure.
The Director of Public Works shall issue a written recommendation as to whether the request for adjustment should be granted, denied, or granted in part and denied in part. The written recommendation shall also set forth the reason or reasons for such recommendation. The recommendation shall be sent to the nonresidential customer by certified mail, and shall be provided to the Board of Public Works Committee of the West Allis Common Council.
Within thirty (30) days of receipt of the written recommendation from the Director of Public Works, the Committee shall determine whether to review the recommendation. If the Committee determines to review the recommendation, the nonresidential customer shall be notified of such intent to review by certified mail.
As an alternative to review under Subsection (7)(d)(ii), a nonresidential customer may, within thirty (30) days of receipt of the written recommendation from the Director of Public Works, submit a written request to the Committee asking the Committee to review the recommendation. If the Committee receives a timely written request for review, the Committee shall review the recommendation.
If no timely notice of intent to review is sent to the nonresidential customer pursuant to Subsection (7)(d)(ii) and no timely written request for review is received pursuant to Subsection (7)(d)(iii), the recommendation of the Public Works Director shall be final.
Committee review of the Public Works Director's recommendation shall be completed within forty-five (45) days of the date the notice of intent to review is sent to the nonresidential customer, or the date the written request for review is received, whichever is earlier. The Committee shall review the recommendation and determine whether the recommendation should be approved, rejected, or modified. The determination of the Committee shall be in writing and set forth, in detail, the reason or reasons for its decision and shall inform the nonresidential customer by certified mail.
In reviewing a recommendation, the Committee shall apply the standard and review criteria contained in Subsection (7)(c) and the considerations set forth in Wis. Stat. § 660.0821(4)(c).
Application of Adjustments. Any ERU adjustment or adjustment multiplier granted shall thereafter be used to calculate the customer's user charges. The reduction shall only apply for the period of time subsequent to the filing of the request for adjustment. There shall be no retroactive adjustment for user charges imposed prior to the filing of the request.
Public Service Commission Complaint. Notwithstanding Subsection (7), any user may file a complaint with the Public Service Commission claiming that the rates, rules and practices herein are unreasonable or unjustly discriminatory pursuant to Wis. Stat. § 66.0821(5).
Severability. If any provision or part of this section is adjudged unconstitutional or invalid by a court of competent jurisdiction, the remainder of this section shall not be affected thereby.
[Ord. 6063, 12/7/1993]
Real property taxes shall be paid in one of the following ways:
In full, on or before 5:00 p.m., January 31; or,
In installments under paragraph (b).
Real property taxes may be paid in three (3) installments. On any installment date, a taxpayer may pay the balance of the real property taxes due. Each installment is due on or before 5:00 p.m. on the last day of the following designated months:
The first installment - January; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of January.
The second installment - March; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of March.
The third installment - May; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of May.
The minimum payment amount for installments is one hundred dollars ($100) and the taxpayer may pay the remaining unpaid balance on any installment date.
Special Assessments, Special Charges and Other Taxes.
All special assessments, special charges and special taxes that are placed on the tax roll shall be paid in full on or before 5:00 p.m. on January 31 and any amounts unpaid as of that time and date are delinquent as of February 1.
All taxes on personal property shall be paid in full on or before 5:00 p.m. on January 31 and any amounts unpaid as of that time and date are delinquent as of February 1.
If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under paragraph (a), the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
The due date for the payment of the manufactured/mobile home community/municipal monthly permit fee shall be the 10th of the month following the month for which the monthly permit fee is due, except for the January payment, which shall be due on February 25 of each year.
[Ord. O-2010-0019, 6/1/2010]
Delinquent Installment.
Delinquent First Installments. If the first installment of real property taxes is not paid on or before 5:00 p.m. on January 31, the entire amount of the remaining unpaid taxes on that parcel is delinquent as of February 1.
Delinquent Second or Subsequent Installments. If the second or any subsequent installment payment of real property taxes is not paid by 5:00 p.m. of the due date, specified in subparagraph (1)(b), the entire amount of the taxes that remain unpaid on that parcel is delinquent as of February 1.
Delinquent Payments with Interest and Penalty; To Whom Paid.
All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before 5:00 p.m. on July 31, and all delinquent personal property taxes, whenever paid, shall be paid together with interest and penalties charges from the preceding February 1, to the City Treasurer.
All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under paragraph (a) shall be paid, together with interest and penalties charged from the preceding February 1 to the County Treasurer.
If the City Treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the Treasurer shall apply the payment to the amounts due, including interest and penalties in the following order:
The allocation under paragraphs (a)(i) to (vi) is conclusive for purposes of settlement, under secs. 74.25 to 74.31 of the Wisconsin Statutes, and for determining delinquencies under this section.
Delinquent Taxes Returned; Collection by County. The City Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the City Treasurer shall return the real estate tax roll to the County Treasurer. The County Treasurer shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1, as provided under sec. 74.47 of the Wisconsin Statutes.
Interest and Penalty on Delinquent Amounts.
An interest rate of one percent (1%) per month or a fraction of a month shall be charged on delinquent real estate property taxes, personal property taxes, special charges, special assessments and special taxes.
A penalty of one-half percent (0.5%) per month or fraction of a month, in addition to the interest rate specified in paragraph (a) is imposed on all real estate property taxes, personal property taxes, special charges, special assessments and special taxes.
The City Treasurer is hereby authorized to waive the interest and/or penalty on delinquent real estate accounts based on certain unique circumstances involving missing the five-day grace period.
[Ord. O-2008-0042, 10/21/2008 (repealed); Ord. O-2012-0025, 9/4/2012]
Twenty-Four-Hour Depository.
The City Treasurer shall maintain a twenty-four-hour depository located on the south side of City Hall immediately east of the main level entrance. The purpose of the depository is to receive any correspondence or payments, including but not limited to, real property taxes, personal property taxes, special assessments, special charges, and other taxes or payments. The depository may also be used for the receipt of any correspondence with respect to City Hall business.
The City Hall depository is to be available for use twenty-four (24) hours a day, seven (7) days a week, subject to conditions beyond reasonable control. The Treasurer's Office shall remove deposited items at 8:00 a.m. and 5:00 p.m. each business day. The two (2) stated times are a minimum requirement and, at the discretion of the Treasurer's Office, items may be removed at any other time.
The twenty-four-hour City Hall depository is deemed under the control of the City Treasurer's Office, and the City Treasurer or Deputy City Treasurer shall have final determination of acceptability and timing of deposited items.
Licenses and Permits to be Withheld for Non-Payment.
[Ord. O-2008-0042, 10/21/2008; Ord. O-2014-0046, 8/5/2014]
No City license or permit shall be issued unless the applicant shall first have paid the appropriate fee for said license or permit or any delinquent real, personal property, or room tax obligation owed to the City at the time the license or permit is to be issued.
No City license or permit shall be issued unless the applicant shall first have paid any outstanding forfeiture or civil judgment or any delinquent utility charge, false alarm charges, ambulance fee, inspection fee, special assessment or charge owed to the City at the time the license or permit is to be issued.
[Ord. O-2018-0015, 4/4/2018]
Real estate taxes will not be considered to be delinquent under Subsection (a) until such time as they are forwarded to Milwaukee County and are paid by the County under Section 74.29 of the Wisconsin Statutes.
Subsections (a) and (b) notwithstanding, the License and Health Committee is authorized to approve payment plans that will pay off the outstanding amount owed to the City during the license or permit year for which application is being made. Failure to abide by such payment plan shall be grounds for suspension, revocation or nonrenewal of the license or permit.
Failure to pay the license or permit fee shall result in the immediate cessation of the licensed or permitted occupation. Failure to pay shall include payment that is returned as "insufficient funds" or through some other cause that results in nonpayment to the City. Renewal applicants who have not been issued a license or permit for reasons other than nonpayment of the fee shall be permitted to continue operating under their license or permit until afforded a hearing as provided in Section 9.35(3) of the Revised Municipal Code.
Pursuant to Sec. 70.337 of the Wisconsin Statutes, property owners located within the City of West Allis that are exempt under Sec. 70.11 of the Wisconsin Statutes, shall file, by January 31 of each even numbered year, a tax exemption report with the City Clerk/Treasurer. The property owner shall use the form that is prescribed by the Department of Revenue.
[Ord. O-2012-0014, 5/15/2012]
Authorization. Pursuant to Section 19.21 of the Wisconsin Statutes, City officers are authorized to microfilm, electronically copy, scan, download to optical disk, or use any other electronic storage method and destroy the original copies of public records of the City in their custody, in accordance with the provisions and requirements of this action.
Storing and Preserving. The keeping and preservation of public records of the City by the use of microfilm, optical disc or electronic format, as provided in this section, shall be performed in accordance with the standards established in Section 16.61(7) of the Wisconsin Statutes, so far as the same may be applicable, and in accordance with the applicable standards of the Wisconsin Administrative Code.
Notice. Prior to the destruction of the original of any of the public records of the City, with or without preserving of such original, by means set forth in Subsection (2), at least sixty (60) days' written notice shall be given to the Common Council and to the State Historical Society. No records shall be destroyed if the original record is ordered preserved by ordinance or resolution of the Common Council. Records ordered to be preserved may be microfilmed, scanned, or otherwise electronically stored and used for reference.
Record Retention. Except as provided below, all records of the City may be microfilmed, scanned, or otherwise electronically stored and the original record destroyed after approval as required by Subsection (3) above. Microfilm or electronic records generated from such records may be destroyed seven (7) years after payment or receipt of the sum involved in financial transactions or seven (7) years after the date of the original document, unless ordered to be preserved by the Common Council except as a different time is hereinafter provided.
Original non-utility records required for an audit by the Department of State Audit may be destroyed after completion of the audit and microfilming or electronic copying.
Microfilm or electronic copies of the original records of water stubs and receipts of current billings and customer ledgers may be destroyed two (2) years after payment or receipt of the sum involved in the transactions.
Records of the municipal water utility included in plant accounts and system improvements may be destroyed upon written approval of the State Public Service Commission, but not sooner than seven (7) years after payment or receipt of the sum involved in the applicable transaction.
Civil Service examinations may be destroyed following expiration of the eligibility list for the position for which the examination was taken.
Examinations for electrical licenses conducted by the Board of Electrical Examiners may be destroyed one year after the examinations have been graded.
State Regulations. This section shall not be construed to authorize the destruction or microfilming/electronic copying with destruction of the original of any public record before a period less than prescribed by statute or State Administrative Regulations. The custodian of any public record is authorized to destroy such record in accordance with the Department of Administration schedules as they may be from time to time amended.
Police Dispatch, Telephone and Radio Transmission Tapes.
All audio tapes containing dispatch calls, telephone conversations and radio transmissions shall be maintained for a period of one hundred twenty (120) days after the date of recording.
If the tapes contain material related to a pending criminal case or if the Police Department has received notice of a civil claim related to material on said tapes within one hundred twenty (120) days of the recording, the tapes shall be maintained until such matter is resolved or seven (7) years from the recording date, whichever is sooner.
Notice. Unless otherwise specifically provided by state statute or municipal ordinance, no Committee, Board, Commission or Department created by ordinance or resolution of the Common Council shall hold a public meeting unless at least three (3) days prior notice of any such meeting shall first have been given; provided, however, that nothing contained herein shall prevent any Common Council Committee from holding a meeting immediately before, immediately after or during a recess of a Council meeting.
Form. The notice required by this section means a communication by the Chairman of a Committee, Board, Commission or a Department head to the public and to each member of the Common Council. Such communication shall be given in a manner which is reasonably likely to apprise members of the public and each member of the Common Council of the time, place and subject matter of the meeting. Notice shall be deemed to have been given to the public upon notification to newspapers with general circulation in the City.
Waiver. The notice required by this section may be waived in writing by a majority of Committee, Board, Commission or Department members entitled to attend a meeting, upon a determination by such members that an emergency session is required.
Sanctions. No City facilities shall be made available for any meeting of any Committee, Board. Commission or Department for which notice is required under this section, unless such notice has been given or a waiver has been effected. Any actions, formal or informal, taken at a meeting held in violation of this section shall be voidable by the Common Council.
[Ord. 6141 (repeal & recreate), 12/6/1994, Ord. 6428, 4/6/1999]
Purpose. The wastewater of the City of West Allis (the "City") is collected and treated in whole or in part by the wastewater system operated by the Milwaukee Metropolitan Sewerage District (the "District"). The purpose of this section is to enable this City to establish and collect from users within the City those charges which represent the proportionate contribution by such users both (a) to the cost of operating and maintaining the system; and, (b) that part of the cost of past and future capital improvements in the system not defrayed by an ad valorem tax on real property. Such charges are required to enable the District to become and remain eligible for federal grants for wastewater facility capital improvements.
Incorporation of District Rules and Regulations, Chapter 17. District Rules and Regulations, Chapter 17 promulgated by the District, as now in effect and as the same may be amended from time to time hereafter, are hereby incorporated by reference and shall be of full force and effect as though set forth in their entirety herein.
For purposes hereof, "Residential Structure," as defined in District Rules and Regulations, shall mean any building accommodating exclusively one or two (2) residential units.
User Charges. There is hereby imposed a charge on each user in this City who discharges wastewater, directly or indirectly, into the wastewater system operated by the District. Such charge shall be in the amount specified below for the various classes of users.
Residential Users. The residential user charge shall be based on a (uniform) (volumetric) charge, as follows: The uniform charge for each residential unit shall be calculated by dividing the wholesale residential user charge (i.e., the charge by the District to the City), excluding connection charges, by the number of residential units in the City. Individual residential user charges shall be calculated as the user's number of residential units times this uniform charge plus the user's number of residential structures times the connection charge.
Non-certified Commercial Users. The retail non-certified commercial user charge shall be based on a volumetric charge, as follows: The volumetric charge shall be calculated by dividing the wholesale non-certified commercial user charge (i.e., the charge by the District to the City), excluding connection charges, by the total volume of non-certified commercial water consumption. Individual non-certified commercial user charges shall be calculated by multiplying the user's volume of water consumption times this volumetric charge plus the user's number of service connections times the connection charge.
Discharge Certified Commercial Users. Each retail discharge certified commercial user charge shall be equal to each wholesale discharge certified commercial user charge submitted to the City, pursuant to Chapter 17, MMSD Rules.
Wastestrength Certified Commercial Users. Each retail wastestrength certified commercial user charge shall be equal to each wholesale wastestrength certified commercial user charge submitted to the City, pursuant to Chapter 17, MMSD Rules.
Non-certified Industrial Users. Each retail non-certified industrial user charge shall be equal to each wholesale non-certified industrial user charge submitted to the City, pursuant to Chapter 17, MMSD Rules.
Discharge Certified Industrial Users. Each retail discharge certified industrial user charge shall be equal to each wholesale discharge certified industrial user charge submitted to the City, pursuant to Chapter 17, MMSD Rules.
Wastestrength Certified Industrial Users. Each retail wastestrength certified industrial user charge shall be equal to each wholesale wastestrength certified industrial user charge submitted to the City, pursuant to Chapter 17, MMSD Rules.
User charges shall be billed on a quarterly basis. In the event such bill is not paid when due, a penalty of one and one-half percent (1-1/2%) per month shall be added thereto.
All bills shall be payable at the Office of the City Treasurer, 7525 W. Greenfield Ave., West Allis, WI 53214.
In the event a user fails to certify data or in the event a user's certification is materially inaccurate or in the event there has been a substantial change in data since the date of the user's last certification, the District shall notify the user that the verification data determined by the District shall be used to determine the charge due for the current billing period and all future billing periods until the user submits a new certified statement.
Should inspection or verification by the District reveal that any statement certified by a user is materially inaccurate, the District shall redetermine the proper charge due and forward the new computation to the City in order that a bill for the deficiency may be sent. This deficiency billing shall be retroactive to the date or dates when the bills based upon the inaccurate certification were originally due and interest charges shall be applied to each deficiency, as provided in paragraph (a) above.
Unpaid User charges shall be a lien upon the property served and shall be enforced, as provided in sec. 66.0821(4)(d) of the Wisconsin Statutes.
Any person who violates, disobeys, omits, neglects or refuses to comply with any action required, pursuant to Chapter 17, MMSD rules, shall be fined not less than ten dollars ($10), nor more than two hundred dollars ($200) for each offense, together with the cost of prosecution. Each day that a violation continues to exist shall constitute a separate offense. Such fines are in addition to the User charges due the City.
Local Sewerage Charges. In addition to the charges imposed, pursuant to Sections (1) through (6) above, with respect to the usage of the wastewater system of the District, the City is also empowered, pursuant to sec. 66.0821(4)(a) of the Wisconsin Statutes, to establish and impose sewer charges necessary to meet the capital and operating and maintenance expenses of its local sewer system. Such charges are imposed and governed by Section 1.07 of the Revised Municipal Code. This ordinance shall not replace and repeal any other ordinance except to the extent of direct conflict therewith.
[Ord. 6637, 11/4/2002; Ord. O-2010-0009, 2/2/2010; Ord. O-2018-0041, 11/5/2018]
Imposition; Rate; Definitions. For the privilege of furnishing at retail, rooms or lodging to transients by hotel keepers, 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 of the gross receipts from the lease or rental of such accommodations, imposed upon the retailers at the rate of six percent (6%) until December 31, 2018; seven percent (7%) from January 1, 2019 to December 31, 2019; and eight percent (8%) commencing January 1, 2020 and thereafter.
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 tax of six percent (6%) until December 31, 2018, seven percent (7%) from January 1, 2019 to December 31, 2019, and eight percent (8%) commencing January 1, 2020, 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.
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.
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 delinquent payment of such taxes, shall be subject to a late filing penalty of ten dollars ($10) in addition to the interest imposed in this section. Furthermore, any payment not received on or before the 25th of the preceding month shall be deemed as delinquent. The City may suspend, revoke or not renew any permits or licenses issued to the establishments defined herein for any delinquent balance on their room tax account after notice of the charges to the license/permit holder and an opportunity to be heard before the License and Health Committee.
Penalty Assessment. If any person fails to timely file a return, as required by this code, the Finance Division shall make an estimate of the amount of the gross receipts upon which the tax is determined. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information that is in the Finance Division's possession or may come into its possession or such other information as may have a bearing upon the determination of gross receipts. On the basis of this estimate, the Finance Division shall compute and determine the amount required to be paid to the City, adding to the sum thus arrived at a penalty equal to ten percent (10%) thereof. Such determination may be made for each month period for which no return is filled. Such penalty shall be due upon written notice to the business entity or person owing the tax and shall not be in lieu of the tax due hereunder.
Liability for Unpaid Tax. The room tax imposed hereunder shall be a continuing liability upon the business entity or person upon whom it is imposed until paid in full.
False or Fraudulent Return; Penalty. If a false or fraudulent return is filed with the intent in either case to defeat or evade the tax imposed by this Chapter, a penalty of fifty percent (50%) of the tax due shall be paid in addition to the tax interest and late filing penalty. Such conduct shall also constitute grounds for the suspension, revocation or nonrenewal of any license or permit held by the establishment.
Confidentiality. The reports and information submitted by retailers in compliance with Subsection (3) are confidential and shall not be released or disclosed to any person, except those using the information in the discharge of duties imposed by law or the duties of their office or by order of the court. Statistics or other information published by the City relating to hotel and motel room taxes will not disclose the identity of particular returns.
Penalty. Any violation of, or noncompliance with, any of the provisions of this code for which a penalty has not been prescribed herein shall subject the violator to a forfeiture of not less than one hundred dollars ($100) nor more than five hundred dollars ($500), together with the costs of prosecution and, in default of payment thereof, to imprisonment in the county jail until such forfeiture has been paid, but not to exceed fifteen (15) days. Each day of violation or noncompliance shall constitute a separate offense.
[Ord. O-2008-0051, 12/2/2008]
No ordinance of the City of West Allis nor any other municipal ordinance, rule, or regulation shall mandate that any business entity, other than the City itself, shall provide certain wages or benefits to its employees or set forth the amount or type of any employee wages or benefits provided by an employer located within the City limits.