Ferryville Ordinance Chapter 17
As used in this Ordinance, the following terms shall have the meanings indicated:
(1) GROSS RECEIPTS: Total gross revenues collected for rental of any unit described in the "hotel or motel"
definition here in described.
(2) HOTEL or MOTEL: A building or group of buildings in which the public may obtain accommodations for a
consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or
courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges, beds and breakfasts,
and cabins and any other building or group of buildings in which accommodations are available to the public
irrespective of whether membership is required for use of the accommodations, except accommodations rented
for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums,
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
association inures to the benefit of any private shareholder or individual and further excluding any
accommodations located within a private residence not normally held out to use by the public and which are not
used for public accommodations more than 10 days in any calendar year.
(3) TRANSIENT: Any person, firm, corporation, or entity residing for a continuous period of less than one month
in a hotel, motel, or other furnished accommodations available to the public. Excluding from the definition of
transient shall be all state employees or officials, employees of any state agency, officials or employees of any
political subdivision of the state, and officials or employees of any municipal corporation provided, however,
said individual(s) is/are acting within his/her/their employment or official capacity.
17.02 TAX IMPOSED
Pursuant to Wisconsin Statutes, Section 66.0615, or any amendments thereto, a tax is hereby imposed on the
privilege and service of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators,
and other person, firm, corporation, or entities 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 a rate of
4% (effective 1/1/16) of the gross receipts from such retail furnishing of rooms or lodging commencing April 1,
2008. Such tax shall not be subject to the selective sales tax imposed by Wisconsin Statutes, Section 77.52(2)
(a) 1, now in effect or any amendments thereto. The proceeds of such tax collected shall be apportioned 100%
to Ferryville Vision and Promotion Board for tourism promotion within the vicinity of the Village of Ferryville.
(amended effective 01/01/2016)
This ordinance shall be administered by the Village of Ferryville. The tax imposed is due and payable within 30
days of the end of each quarter. A return shall be filed with the Treasurer for the Village of Ferryville by those
furnishing at retail such rooms, lodging, or sites within the Village of Ferryville on or before the same day on
which such tax is due and payable upon a form approved by the Village of Ferryville. Every person, firm,
corporation, or entity required to file such quarterly return shall also file an annual calendar return. Such annual
return shall be filed within 30 days of the end of the calendar year. The annual return shall summarize the
quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain certain additional
information as the Village of Ferryville requires. The Village of Ferryville may for good cause extend the time for
filing any return but in no event longer than one month from the filing date.
17.04 FERRYVILLE TOURISM COUNCIL
(1) The Tourism Council is established and receives all proceeds from the Ferryville Room Tax and by majority
vote determines how all funds are spent, pursuant to law, to increase and sustain tourism promotion and
development in the Ferryville area. The Council shall develop operating guidelines and function in accordance
with all provisions of the room tax law prescribed in WI SS. 66.0615.
(2) The Council shall have 7 voting members to include the Village Treasurer or the Treasurer's designee, 3
members who are Ferryville lodge owners, 2 members who are other Ferryville business owners/operators, and
1 member at large. In the event of a lodging owner position vacancy and all efforts to fill the vacancy have been
unsuccessful; the position shall be filled by an At-Large Member. The total At -Large Members on the Council
shall not exceed two. Replacement members will be appointed by majority vote of the Tourism Council within the
categories of membership.
(3) The Council shall elect a Chairperson and secretary, in January of each year, to chair the meetings and
record the minutes of the meetings.
a) The Council shall meet when deemed necessary by the Chairperson or by request of any 2 members.
b) Meeting notices will be provided to all Council Members at a minimum of 24 hours in advance and posted by
the Village Clerk and meetings will be held in a public place and open to anyone who wishes to attend.
(5) The Village Treasurer, or the Treasurer's designee, and one other member selected by the Council, shall
co-sign all expenditure checks, from the accounts maintained by the Tourism Council.
(6) The Council, by January 31 each year, shall issue a report of its activities and an accounting of expenditures
by the Council to the Village Board. All expenditures are subject to the public records law and must be provided
upon request to the general public making a request. (section 17.04 added 04/20/2016)
17.05 LIABILITY ON SALE OF BUSINESS
If any person, firm, corporation, or entity liable for any amount of tax under this ordinance sells out his/her
business or stock of goods or quits the business, his/her successors or assigns shall withhold a sufficient portion
of the purchase price to cover such amount until the former owner produces a receipt from the Village of
Ferryville that he/she has paid all tax due hereunder or a certificate stating that no amount is due has been
obtained. Any person, firm, corporation, or entity who by said purchase becomes subject to the tax imposed by
this article fails to withhold such amount of tax from the purchase price as required, he/she shall become
personally liable for payment of the amount required to be withheld by him/her to the extent of the price of the
accommodations valued in money.
17.06 ANNUAL REPORT OF ROOMS
The Ferryville Vision and Promotion Board shall annually file with the Clerk of the Village of Ferryville a list of
hotels, motels, and sites and regularly update it for the purpose of maintaining an accurate list of facilities
subject to this ordinance.
(1) The Treasurer of the Village of Ferryville or his/her agent(s) may, by office audit, determine the tax
required to be paid or the refund due to any person, firm, corporation, or entity under this ordinance. This
determination may be made upon the basis of the facts contained in the return being audited or on the basis of
any of the information within the possession of the Village of Ferryville. One or more such office audit
determinations may be made of the amount due for any one or for more than one period.
(2) Upon seven days' written notice, the Treasurer of the Village of Ferryville or his/her agent(s) may by field
audit, determine the tax required to be paid or the refund due to any person, firm, corporation, or entity under
this article. The determination may be made upon the basis of the facts contained in the return being audited or
upon any other information within the possession of the Village of Ferryville. The Treasurer for the Village of
Ferryville is authorized to examine and inspect the books, records, memoranda, and property of any person,
firm, corporation, or entity in order to verify the tax liability of that person, firm, corporation, or entity or of
another person, firm, corporation, or entity. Noting herein shall prevent the Treasurer of the Village of Ferryville
from making a determination of tax at any time.
17.08 FAILURE TO FILE RETURN/FAILURE TO PAY TAX
(1) If any person, firm, corporation, or entity fails to file a return as required by this section, the Treasurer of
the Village of Ferryville shall determine the tax according to his/her best judgment on the basis of what amount
of taxes the Village of Ferryville determines to be due. The Treasurer of the Village of Ferryville shall compute
and determine the amount required to be paid to the Village and in addition add to said sum interest at the rate
of 1% per month on the unpaid balance. In addition, all tax due hereunder shall become a lien on the real
property from which said tax is derived.
(2) If any person, firm, corporation, or entity that is subject to the tax imposed by this article fails to pay the tax
due, such person, firm, corporation, or entity in addition to the tax due shall pay a penalty on said amount due
that is the lesser of 25% of the tax due for the previous year or $5,000. All taxes and penalties shall bear
interest at the rate of 1% per month on the unpaid balance. Further and in addition, all tax due hereunder shall
become a lien on the real property from which said tax was derived.
(3) Every person, firm, corporation, or entity liable for the tax imposed by this article shall keep or cause to be
kept such records, receipts, invoices, and other pertinent papers in such form as the Treasurer of the Village of
17.09 RETURNS CONFIDENTIAL
(1) All returns, schedules, exhibits, writings, or audit reports relating to such returns on file with the Treasurer
of the Village of Ferryville may be divulged only to the following and no others:
(a) The person, firm, corporation, or entity who filed the return.
(b) Officers, employees, or agents of the Treasurer of the Village of Ferryville.
(2) No person, firm, corporation, or entity having administrative duties under this ordinance shall make known in
any manner the business affairs, operations, or information obtained by an investigation of records of any
person, firm, corporation, or entity on whom a tax is imposed by this ordinance, or the amount or source of
income, profits, losses, expenditures, or any particulars thereof, set forth or disclosed in any return, or permit
any return or copy thereof to be seen or examined by any person, firm, corporation, or entity, except as
provided herein. Any person in violation of this subsection shall be subject to penalty as set forth below.
17.10 VIOLATIONS AND PENALTIES
In addition to the penalties above set forth, any person, firm, corporation, or entity subject to the tax imposed
by this article who fails to obtain a permit as required hereunder or who fails or refuses to permit inspection of
his/her records by the Treasurer of the Village of Ferryville after such inspection has been duly requested by
the Village of Ferryville, or who fails to file a return as provided by this ordinance, or who violates any other
provision of this ordinance, shall upon conviction thereof, and in addition to any other penalty imposed herein,
forfeit not less than $20 nor more than $500 and the costs of prosecutions. Each day or portion thereof that such
violation continues is hereby deemed to constitute a separate offense. In addition, all money penalties herein
prescribed shall become a lien on the real property which is required to be covered by permit hereunder.
17.02 Tax Imposed
17.04 Ferryville Tourism Council
17.05 Liability on Sale of Business
17.06 Annual Report
17.08 Failure to File
17.09 Returns Confidential
17.10 Violations & Penalties