Source: http://www.ecode360.com/9034776
Timestamp: 2017-09-20 22:02:18
Document Index: 160896762

Matched Legal Cases: ['§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 70', '§ 70', '§ 70', '§ 35', '§ 66', '§ 62', '§ 62', '§ 74', '§ 74', '§ 66', '§ 893', '§ 61', '§ 66', '§ 66', '§ 77', '§ 66', '§ 66', '§ 35']

Village of Belgium, WI Finance and Taxation
§ 35-1 Preparation of tax roll and tax receipts.
§ 35-2 Treasurer's bond.
§ 35-3 Budget preparation and approval.
§ 35-4 Changes in budget.
§ 35-5 Funds to be spent in accordance with appropriation.
§ 35-6 Fiscal year.
§ 35-7 Public depositories.
§ 35-8 Claims against Village.
§ 35-9 Temporary investment of funds not immediately needed.
§ 35-10 Receiving money; receipts.
§ 35-11 Statement of real property status.
§ 35-12 Bidding procedures.
§ 35-13 Bid solicitation procedures.
§ 35-14 Payment of taxes; interest.
§ 35-15 Alternative claim procedure for refunds of tax payments in excess of tax bill amounts.
§ 35-16 Room tax.
§ 35-17 Payment to Village; late charge.
§ 35-18 Retention of nominal overpayments absent demand.
Agendas Budgets Legislation Resolutions
Chapter 35: Finance and Taxation
[HISTORY: Adopted by the Village Board of the Village of Belgium 11-21-1991 by Ord. No. 16-91 as Title 3, Ch. 1, of the 1991 Code. Amendments noted where applicable.]
Chapter 35 : Finance and Taxation
Pursuant to § 70.65(2), Wis. Stats., the Village Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.
Bond eliminated. The Village of Belgium elects not to give the bond on the Village Treasurer as provided for by § 70.67(1), Wis. Stats.
Village liable for default of Clerk. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Village Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
Departmental estimates. When requested by the Village Clerk, each officer, department and committee shall annually file with the Village Clerk, prior to October 1, an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee 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, department or committee during such year, and of the conditions and management of such fund, and detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Village Clerk and shall be designated as "departmental estimates" and shall be as nearly uniform as possible for the main division of all departments.
Consideration of estimates. The Village Clerk shall consider such departmental estimates in consultation with the department head and recommend to the Village President a budget amount for such department or activity. The Village President shall consider the budget recommendations submitted by the Village Clerk-Treasurer in developing a proposed budget for submission to the Village Board.
Form of proposed budget. The proposed budget shall include the following information:
Copies of budget. The Village Clerk shall provide a reasonable number of copies of the budget summary thus prepared for distribution to citizens. The entire fiscal budget shall be available for public inspection in the office of the Village Clerk during regular office hours.
The Village President shall make a report to the Village Board no later than the Board's first November meeting. The report shall include the estimated cost of improvements as well as the estimated cost of operating the various departments and all other costs, including interest charges, for which money will have to be raised by taxation during the following year. The Village President shall submit to the Board at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Board it shall be deemed to have been regularly introduced therein.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 35-4 of this chapter. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
[Amended 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10; 5-10-2010 by Ord. No. 7-10]
Claims to be audited. Prior to submission of any account, demand or claim to the Village Board for approval of payment, or prior to payment of any account, demand or claim as otherwise provided herein, the Village Clerk shall audit and approve each account, demand or claim as a proper charge and endorse his or her approval thereon or on attached papers, after determining that the following conditions have been complied with:
The item or service covered by the claim has been duly authorized by the proper official, department head or board or commission.
The item or service has been actually supplied or rendered in conformity with the authorization described in Subsection A(2).
The claim is accurate in amount and just and valid pursuant to law.
Village Board to approve payment.
No account, demand or claim against the Village, except as provided in Subsections C and D of this section, shall be paid until it has been approved by the Village Board and an order drawn on the Village Treasurer therefor.
After approval, the Village Board shall cause to be endorsed by the Village Clerk, on each account, the Board’s approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Village Clerk and Village Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. In the Village President’s absence, the Chairperson of the Finance and Personnel Committee may sign checks, countersigned by the Village Clerk and Village Treasurer. In the event the Village President is acting as Chairperson of the Finance and Personnel Committee, then the President Pro Tem may sign checks in the Village President’s absence, countersigned by the Village Clerk and Village Treasurer. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom and for what purpose every such account was allowed and the amount.
[Amended 10-11-2010 by Ord. No. 22-10; 7-9-2012 by Ord. No. 16-12]
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees together with all related taxes and deductions shall be paid by payroll, verified by the proper Village official, department head, board or commission and filed with the Village Treasurer in time for payment on the regular pay day.
Payment of recurring claims. The Village Board may authorize the Village President, Village Clerk and Village Treasurer to approve for payment and pay those claims which are recurring charges and which require timely payment and are not in dispute, such as utility bills, insurance premiums, loan payments and license fees. The Village Clerk shall file with the Village Board not less than monthly a list of the claims approved and paid pursuant to this subsection, showing the date paid, name of claimant, purpose and amount.
Annual audit. The Village shall obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under Ch. 442, Wis. Stats., and designated by the Village Board.
Bond. The Village Clerk and Village Treasurer shall be covered by a fidelity bond of not less than $5,000.
The Village Clerk may invest any Village funds not immediately needed pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats.
The Village Treasurer and his deputies shall not receive any money into the treasury from any source, except on account of taxes levied and collected during the fiscal year for which they may then be serving, without giving a receipt therefor in the manner specified by the Village Board.
Upon the payment of any money (except for taxes as herein provided), the Village Treasurer shall make out a receipt in duplicate for the money so received. The Village Treasurer shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the Village or to the Village or to the Village Treasurer shall be safeguarded in such manner as the Village Board shall direct.
[Amended 3-25-2002 by Ord. No. 6-02; 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10]
The Village Clerk and his or her designee are authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property, such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, contemplated improvements, floodplain status, violations of the building and health codes and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for statements of real property status shall be made to the Village Clerk a minimum of one business day in advance. A fee as set by the Village Board shall be charged for compiling this information.
[Amended 1-12-2004 by Ord. No. 3-04; 10-9-2006 by Ord. No. 28-06; 8-9-2010 by Ord. No. 19-10]
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats. The Village Board shall exercise the powers and duties of the board of public works under § 62.15, Wis. Stats.
Verbal quotation form. The Village solicits verbal quotations on items the Village purchases which are less than $10,000. The results of the verbal quotations are recorded on a memorandum of verbal quotation form.
Informal quotation. An informal quotation is a written request for quotation sent to vendors. The informal quotation is used for the purchase of goods and services in an amount less than $10,000.
Formal bid. The formal bid procedure is used for purchasing goods and services in an amount over $10,000 and in some instances in amounts less than this amount. The formal bid procedure requires a legal public notice and contains detailed, written specifications regarding the goods and services to be purchased and a number of specific conditions associated with the purchase.
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $10,000 shall be made by written quotation, telephone quotation or formal bid. Purchases over $10,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.
Verbal quotations for goods and services shall be secured from at least two qualified vendors, and the results of the quotations shall be recorded on the memorandum of verbal quotation form and signed by the person receiving the quotations.
Informal requests for written quotations shall be solicited from at least three qualified bidders on the request for quotation form. All written requests for quotations shall be issued by the Village Clerk and returned to and analyzed by the Village Clerk. Informal requests for written quotations may also be solicited by telephone. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications and informal bidding instructions to facilitate competitive bidding.
Formal bid proposal.
The address to which the bids shall be mailed or delivered.
Instructions to bidders shall include such information as delivery dates, transportation charges, proposal prices, conditions for guaranteeing the proposal, payment terms, right of rejection of proposals, right to reject merchandise, insurance requirements, alternative proposal consideration, tax information, and other appropriate information regarding the awarding and execution of the contract and contract considerations.
Specifications for all items purchased shall be developed with the full involvement and participation of the using departments. However, the Village Clerk shall ensure that the specifications are sufficiently broad enough that competition in the bidding process is preserved.
Interest. Pursuant to § 74.47(1), Wis. Stats., interest shall be imposed on any delinquent personal property taxes, special charges, special assessments and special taxes included in the tax roll for collection at the rate of 1% per month or fraction of a month.
Form of payment. All payments made to the Village Treasurer in payment of real property taxes and/or special assessments shall be made by personal check, cashier's check or money order only.
[Added 10-12-1998 by Ord. No. 29-98]
Purpose and intent. It is the declared intent of this section that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this section within 15 business days of the payment. Further it is the declared intent that this policy shall be in full force and effect upon adoption by the Village Board, with the purpose of complying with § 74.03(2), Wis. Stats. (as adopted by 1997 Act 315).
Authority. This section is adopted pursuant to the authority granted to village boards under § 66.0609, Wis. Stats., to enact an alternative system for approving financial claims against the Village other than claims under § 893.80, Wis. Stats.
Required procedures of Village Clerk and Village Treasurer upon payment of excess amount over tax bill amount.
Pursuant to § 61.26, Wis. Stats., upon receipt of tax payments in excess of the tax bill, the Village Treasurer shall deposit as soon as practicable all payments in the name of the Village in public depositories designated by the Village Board. Upon verification by the Village Treasurer that the payment as deposited has cleared and not been returned as insufficient funds, but not later than 10 days after depositing, the Village Clerk shall approve a claim as a proper charge against the Village treasury and endorse his or her approval on the claim after having determined that the following conditions have been complied with:
The funds are available to pay the claim.
The Village Board has authorized the refund of excess tax payment as established by the adoption of this section.
The refund is due as a tax payment in excess of the amount of the tax bill.
The refund is a valid claim against the Village, being a payment in excess of the tax bill amount.
Further, the Village Clerk shall prepare monthly and file with the Village Board a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant, and that the payment was a payment of a refund for excess tax payment.
Issuance of disbursement from local treasury. Upon approval of the claim (or proper authorization) by the Village Clerk, a refund check payable to the taxpayer/claimant named in the claim or authorization and in the amount approved shall be written by the Village Treasurer, countersigned as required by § 66.0607, Wis. Stats., unless facsimile signature approved by the Village Board is used, and shall be issued not later than 15 business days from the date the tax payment was received by the Village Treasurer.
Mailing or delivery of refund check to taxpayer/claimant. Upon issuance of the proper countersigned refund check, pursuant to the procedures of this section, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the Village Clerk.
Pursuant to § 66.0609(3), Wis. Stats., the Village shall contract for an annual detailed audit of its financial transactions and accounts by a public accountant under Ch. 442, Wis. Stats., and designated by the Village Board.
[Added 10-11-2001 by Ord. No. 27-01; amended 1-12-2004 by Ord. No. 3-04; 3-8-2010 by Ord. No. 2-10; 5-10-2010 by Ord. No. 10-10; 7-14-2014 by Ord. No. 6-14]
A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, hotels, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, and any other buildings in which accommodations are available to the public, except accommodations rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanitariums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes, provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
Has the meaning as defined in § 77.51(15b), Wis. Stats., insofar as applicable.
Any person residing for a continuous period of less than one month in a hotel, motel, or other furnished accommodations available to the public.
Imposition of room tax. Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of 7% of the sales price from such retail furnishing of rooms or lodging.
Collection of tax. This section shall be administered by the Village Treasurer. The room tax shall be payable monthly and shall be due on the last day of the month next succeeding the calendar month for which imposed. A monthly room tax return shall be filed with the Village Treasurer by those furnishing, at retail, such rooms and lodging on or before the same date on which the tax is due and payable. The return shall show the total sales of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary to administer this section. A copy of the Wisconsin sales tax return shall be attached to the Village return.
Permit required. Every person furnishing rooms or lodging under Subsection B shall file with the Village Clerk an application for an annual permit for each place of business. The application for a permit shall be made upon a form prescribed by the Village Clerk and shall set forth the name under which the applicant intends to transact business, the location of the place of business, and such other information as the Village Clerk requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of the applicant. At the time of making an application, and annually thereafter, the applicant shall pay the Village Treasurer a fee for each permit as set by the Village Board.
Permit issuance. After compliance with Subsection D by the applicant, the Village Clerk shall grant and issue to each applicant a separate permit for each place of business within the Village. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. All permits issued under this section shall expire on June 30 of each year and shall be renewed each year by July 1.
Permit revocation and suspension. When any person fails to comply with any provision of this section, the Village Clerk may, upon 10 days' notification and after affording such person the opportunity to show cause why the permit should not be revoked or suspended, revoke or suspend any or all of the permits held by such person. The Village Clerk shall give written notice of the suspension or revocation to the person affected. The Village Clerk shall not issue a new permit after the revocation of a permit unless the Village is satisfied that the former holder of the permit will comply with the provisions of this section. A fee shall be imposed for the issuance of a permit which has been previously suspended or revoked as set by the Village Board. The Village Clerk’s decision to revoke or suspend a permit may be appealed to the Village Board by submitting a written notice of appeal to the Village Clerk within 15 days of receipt of the notice of revocation or suspension.
Liability upon sale. If any person liable for any amount of tax under this section sells or otherwise conveys the business, the successors or assigns of the business shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Village Treasurer that the tax has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount from the purchase price as required, that person shall become personally liable for payment of the amount required to be withheld.
Audit; determination of tax. The Village Treasurer may, by office or field audit, determine the tax required to be paid to the Village or the refund due to any person under this section. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Village Treasurer’s possession. One or more such office audit determinations may be made of the amount due for any one or for more than one period. The Village Treasurer is authorized to examine and inspect the books, records, memoranda, and property of any person in order to verify the tax liability of that person or another person. The Village Treasurer may make a determination of tax at any time. The Village Treasurer may utilize the services of the Village auditor or other certified public accountant to assist with any audit.
Failure to file return. If any person fails to file a return as required by this section, the Village Treasurer shall make an estimate of the amount of the sales under Subsection B. Such estimate shall be made for the period from which such person failed to make a return and shall be based upon any information which is in the Village Treasurer’s possession or may come into the Treasurer’s possession. On the basis of this estimate, the Village Treasurer shall compute and determine the amount required to be paid to the Village, adding to the sum arrived at a penalty equal to 5% thereof. One or more such determinations may be made for one or more than one period.
Interest on unpaid taxes. All unpaid taxes under this section shall bear interest at the rate of 12% per annum from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Village Treasurer. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation.
Late filing fee. Delinquent tax returns shall be subject to a late filing fee of $25.
Delinquent taxes. The tax imposed by this section shall become delinquent if not paid on or before the due date of the return, or before the expiration of the extension period, if one has been granted. If a return is filed late, or there is no return filed, or an incomplete return is filed, the due date of the taxes imposed is the due date of the return.
Negligent, false or fraudulent returns. If, due to negligence, no return is filed, or a return is filed late, or an incorrect or incomplete return is filed, the entire tax finally determined shall be subject to a penalty of 25% of the tax, exclusive of any interest or other penalties. If a person fails to file a return when due or files a false or fraudulent return with the intent in either case to defeat or evade the tax imposed by this section, a penalty of 25% shall be added to the tax required to be paid, exclusive of interest and other penalties.
Use of room tax revenue.
Pursuant to § 66.0615(1m)(d)1, Wis. Stats., the Village Board shall spend at least 70% of the annual room tax revenue collected on tourism promotion and development.
The remainder of the annual room tax revenue shall be appropriated to the Village general fund as part of the annual budget.
Confidentiality of reports and related information; forfeitures. The room tax return, Wisconsin sales tax return and any related information filed with the Village Treasurer pursuant to Subsection B shall be and remain confidential, except that such returns and information may be disclosed to those persons using the returns and information in the discharge of duties imposed by law or the duties of their office or by order of a court. The Village may publish statistics relating to the imposition, collection and disbursement of room taxes, provided that such statistics are classified so as not to disclose the identity of particular room tax returns and Wisconsin sales tax returns. Any person who violates this section shall, upon conviction, be subject to a forfeiture of not less than $100 nor more than $500.
Violations and penalties. Any person who is subject to the tax imposed by this section who fails to obtain a permit as required by Subsection D, or who fails or refuses to permit the inspection of records by the Village Treasurer after such inspection has been requested, or who violates any other provision of this section, shall be subject to a forfeiture of not less than $100 nor more than $500. Each day that such violation continues is deemed to constitute a separate offense. The total forfeiture imposed for failure to comply with a request to inspect and audit financial records shall not exceed 5% of the tax imposed under Subsection B. The total forfeiture for failure to pay the room tax due shall not exceed 25% of the room tax due for the previous year under Subsection B.
[Added 2-12-2007 by Ord. No. 4-07]
Except as otherwise specifically provided in the Code of the Village of Belgium, if any fee, charge, debt or other claim due to the Village is not paid within 30 days of the date of the bill or invoice, a charge of 1 1/2% per month or fraction of a month shall be added to the delinquent amount.
[Added 11-8-2010 by Ord. No. 24-10]
As used in this section, a “nominal overpayment” shall be the overpayment of any tax, fee or other obligation owed to the Village in an amount less than $1.
As an administrative convenience, the Village shall retain and not process a refund of any nominal overpayment absent appropriate demand for refund by the payor of the overpayment, except as provided in § 35-15.
A nominal overpayment retained by the Village pursuant to this section shall be credited to the applicable Village fund.