SECTION IV – DEFINITIONS
In this ordinance:
A. “Public depository” means a federal or state credit union, federal or state savings and loan association, state bank, savings and trust company, federal or state savings bank, or national bank in this state that receives or holds any public deposits or the local government pooled-investment fund.
B. “Volunteer funds” means funds of a municipality that are raised by employees of the town’s ________ department, by volunteers, or by donation to the department for the benefit of the department.
SECTION V – ACCOUNTS
The ________ [designate employee or official who is authorized to deposit funds, such as town fire chief (italicize)] is authorized to deposit volunteer funds of the department in an account in the name of the ________ department in [choose one: 1. any public depository or 2. the following public depository(ies): ________]. The ________ department, through ________ [employee or official previously designated (italicize)], shall have exclusive control over the expenditure of volunteer funds of the department, subject to Section VI.
SECTION VI – LIMITATIONS ON ACCOUNTS (optional)*
A. 1. The type of funds that may be deposited into the account described in Section V is restricted to: [list type, for example, donations received from individuals (italicize)]
2. The amount of funds that may be deposited into the account described in Section V is limited to $________.
B. 1. The amount of withdrawals of volunteer funds from the account described in Section V that may be made is limited to $________.
2. The purposes for which withdrawals of volunteer funds from the account described in Section V may be made are limited as follows: [for example (italicize)]
a. Withdrawals and expenditures may be made for any purpose that promotes the ability of the ________ department to provide services for which it is organized as determined by a majority vote of the members of the ________ department.
b. [other purposes for which withdrawals may be made]
C. The ________ department is subject to the following reporting and auditing requirements: [for example (italicize)]
1. The ________ [employee or official designated in Section V (italicize)] shall provide the town board with quarterly statements of the department’s volunteer funds as of the end of March, June, September, and December of each calendar year. The statements shall be provided within 30 calendar days of the end of the calendar quarter. The statements shall include a detailed itemization of all receipts, expenditures, and the balance on hand at the end of the quarter. The source of all funds and the identity of the payee for each disbursement shall be set forth.
2. ________ department accounts shall be included in the annual audit of town funds and shall be audited in the same manner as other town funds.
SECTION VII – SEVERABILITY
If any provision of this ordinance or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this ordinance that can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable.
SECTION VIII – EFFECTIVE DATE
This ordinance is effective on publication or posting.
The town clerk shall properly post or publish this ordinance as required under s. 60.80, Wis. stats. Adopted this ________ day of ________ 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
66.0608 (3m) (b) Limitations, requirements. An ordinance enacted under par. (a) may include any of the following limitations or requirements:
1. A limit on the type and amount of funds that may be deposited into the account described under par. (a) 1.
2. A limit on the amount of withdrawals from the account described under par. (a) 1. that may be made, and a limit on the purposes for which such withdrawals may be made.
3. Reporting and audit requirements that relate to the account described under par. (a) 1.
The following statutes affect this form: s. 66.0615, Wis. stats. Below are websites containing actual room tax ordinances adopted by various municipalities throughout the state. Except where otherwise specified, each municipality’s website has a link to the municipality’s ordinances. The listing below indicates where in the municipality’s ordinances the room tax provisions are located at the time of this publication’s printing. The links to these ordinances are provided as samples only and their inclusion does not serve as a certification by the State of Wisconsin, the Legislative Reference Bureau, or the Wisconsin Towns Association of the legal validity, availability for use or reproduction, or copyright status of the listed ordinances.
Town of Buffalo, Marquette County
Town of Bayfield, Bayfield County
Located on the page titled “Forms & Permits”
City of Wisconsin Dells
Chapter 4—Finance & Public Records, section 4.10 Town of Monroe, Adams County
Unnumbered item entitled “Room Tax Ordinance”
Village of Egg Harbor
City of Lake Geneva
Chapter 70—Taxation, under Article III The following statutes affect this form: s. 66.0627, Wis. stats. STATE OF WISCONSIN
Town of ________
________ County
The Town Board of the Town of ________, ________ County, Wisconsin, by this resolution, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, resolves and orders as follows:
A special charge to ________ ________, a landowner in the Town of ________, for the following services is made under s. 66.0627, Wis. stats.: [list special services]. Charges and costs incurred by the Town of ________ for the above-described special services shall be fully reimbursed and paid by the landowner to the Town of ________ by ________ ___, 20__. These special services were provided by the Town of ________ or its agents on the following described real property in the Town of ________: [legal description].
If the full amount of the special charge is not timely paid by ________ ___, 20__, the unpaid special charge shall be considered delinquent and shall become a lien on the above-noted real property as of the date of delinquency and shall be included in the current or next tax roll for collection and settlement by the Town of ________ under ch. 74, Wis. stats. [Choose one of the following alternatives. See s. 66.0627 (3) (b), Wis. stats., for hearing requirements.] (Alternative 1) No public hearing and notice of public hearing was required regarding this special charge.
(Alternative 2) A public hearing, on proper notice under s. 66.0627 (3) (b), Wis. stats., regarding the special charge was held on ________ ___, 20__. The town clerk shall serve this resolution upon the landowner by regular first class mail, as the town’s notice to the landowner under s. 66.0627 (3) (a), Wis. stats. The town clerk shall properly post or publish this resolution as required under s. 60.80, Wis. stats. Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
The following statutes affect this form: ss. 66.0627 and 66.0707, Wis. stats. STATE OF WISCONSIN
Town of ________
________ County
The Town Board of the Town of ________, ________ County, Wisconsin, by this resolution, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, resolves and orders as follows:
A special charge to ________ ________, an owner of real property in the [City or Village or Town] of ________, an adjacent municipality that is served by current services rendered by the Town of ________, is made under s. 66.0627, Wis. stats., if the [City or Village or Town] of ________, the municipality in which the property is located, approves by resolution the imposition of the special charge. The owner of the property is entitled to the use and enjoyment of the following services for which the special charge is imposed on the same conditions as owners of property within the Town of ________: [list special services]. Charges and costs incurred by the Town of ________ for the above-described special services shall be fully reimbursed and paid by the landowner to the Town of ________ by ________ ___, 20__. These special services were provided by the Town of ________ or its agents on the following described real property in the Town of ________: [insert legal description].
If the full amount of the special charge is not timely paid by ________ ___, 20__, the unpaid special charge shall be considered delinquent and shall become a lien on the above-noted real property as of the date of delinquency and shall be included in the current or next tax roll for collection and settlement by the [City or Village or Town] of ________ under ch. 74, Wis. stats., in the same manner as the taxes of that municipality and paid over by the treasurer to the treasurer of the Town of ________. [Choose one of the following alternatives. See s. 66.0627 (3) (b), Wis. stats., for hearing requirements.] (Alternative 1) No public hearing and notice of public hearing was required regarding this special charge.
(Alternative 2) A public hearing, on proper notice under s. 66.0627 (3) (b), Wis. stats., regarding the special charge was held on ________ ___, 20__. The town clerk shall serve this resolution upon the [City or Village or Town] of ________, the municipality in which the property is located, with a request for its approval of the special charge hereunder, and upon the landowner by regular first class mail, as the town’s notice to the landowner under s. 66.0627 (3) (a), Wis. stats. The town clerk shall properly post or publish this resolution as required under s. 60.80, Wis. stats. Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
The following statutes affect this form: ss. 66.0703 and 70.27, Wis. stats. STATE OF WISCONSIN
Town of ________
________ County
The Town Board of the Town of ________, ________ County, Wisconsin, by this resolution, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, resolves and declares as follows:
Whereas, the town board has municipal jurisdiction over the lands described as follows:
[insert legal description (italicize)]; and
Whereas, the town board finds and determines pursuant to s. 70.27, Wis. stats., that the above-described lands or lands and the buildings, improvements, and fixtures on that land meet the criteria for the making of an assessor’s plat under s. 70.27, Wis. stats., in that the description of the different parcels within the above-described lands or lands and the buildings, improvements, and fixtures on that land cannot be made sufficiently certain and accurate for the purposes of assessment, taxation, or tax title procedures without noting the correct metes and bounds of the same, or that gross errors exist in lot measurements or locations so that difficulty is encountered in locating new structures, public utilities, or streets; and Whereas, the town board determines that the making of an assessment plat for the above-described lands or lands and the buildings, improvements, and fixtures on that land will be a local improvement for which the town may charge to the titleholders of the parcels included within the above-described lands [add if applicable: (italicize preceding phrase) including ________ County, Wisconsin, pursuant to s. 66.0705, Wis. stats.,] the costs and expenses of the making of an assessment plat for the above-described lands or lands and the buildings, improvements, and fixtures on that land; The town board resolves and orders as follows:
