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									                                             CITY OF MUSKEGO
                                     CHAPTER 3 - FINANCE AND TAXATIONS
                                           (Ord. #1168 - 04-22-04)

3.01 PREPARATION OF TAX ROLL AND TAX RECEIPTS.......................................................... 1

3.015 COLLECTION OF PROPERTY TAXES, SPECIAL ASSESSMENTS, SPECIAL

         CHARGES AND OTHER TAXES. ........................................................................................ 1

3.02 DUPLICATE TREASURER'S BOND ELIMINATED............................................................... 2

3.03 CLAIMS AGAINST CITY ....................................................................................................... 2

3.04 FISCAL YEAR ....................................................................................................................... 2

3.05 BUDGET ............................................................................................................................... 2

3.06 TRANSFER OF APPROPRIATIONS ..................................................................................... 4

3.07 CITY FUNDS TO BE SPENT IN ACCORDANCE WITH APPROPRIATION .......................... 4

3.08 ACCOUNTS RECEIVABLE. .................................................................................................. 4

3.085 FEES OF CITY PROFESSIONALS CHARGED BACK ......................................................... 4

3.09 FACSIMILE SIGNATURES ................................................................................................... 5

3.10 ESTABLISHING ROOM TAX (Ord. #1302 – 07-28-2009) ..................................................... 5

3.11 PENALTY (Moved and renumbered 3.18) ........................................................................... 7

3.12 SEVERABILITY (Moved and renumbered 3.19) ................................................................. 7

3.13 SEWER SERVICE AREAS (Deleted - Ord. #1138 - 05-22-2003) ....................................... 7

3.14 PREVIOUS AGREEMENTS (Deleted - Ord. #1156 - 11-06-2003) ....................................... 7

3.15 RIGHT OF APPEAL (Deleted - Ord. #1156 - 11-06-2003) .................................................... 7

3.16 COMMON COUNCIL’S POWER TO AUTHORIZE PUBLIC WORKS PROJECTS;

         INVESTIGATIONS. (Ord. #1105 - 07-3-2002) ...................................................................... 7

3.17 LIMIT ON CONSTRUCTION OF PUBLIC WORKS PROJECTS WHOSE ESTIMATED

         COSTS EXCEED $10 MILLION (Ord. #1106 - 07-3-2002) .................................................. 8

3.18 PENALTY .............................................................................................................................. 8

3.19 SEVERABILITY ..................................................................................................................... 8
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                                       CITY OF MUSKEGO
                               CHAPTER 3 - FINANCE AND TAXATIONS
                                     (Ord. #1168 - 04-22-04)

3.01   PREPARATION OF TAX ROLL AND TAX RECEIPTS.

(1)    Pursuant to sec. 70.65(1), Wis. Stats., the Clerk shall enter local taxes in the tax roll, according
       to the format prescribed by the Department of Revenue. The Clerk shall begin preparation of
       the tax roll at a time sufficient to permit timely delivery of the tax roll to the Treasurer as provided
       in sec. 74.03, Wis. Stats.

(2)    The Treasurer is not required to prepare tax receipts unless a receipt is specifically requested by
       a person paying taxes, as provided in sec. 74.09(3)(g), Wis. Stats. If the Treasurer receives the
       request for a receipt, then the Treasurer shall prepare a receipt.

3.015 COLLECTION OF PROPERTY TAXES, SPECIAL ASSESSMENTS, SPECIAL CHARGES AND
      OTHER TAXES.

(1)    Pursuant to sec. 74.12, Wis. Stats., the City of Muskego hereby authorizes payment of real
       property taxes in three (3) installments. Each installment shall be for one-third of the total real
       property taxes due. The installments shall be due as follows:

       (a)    The first installment shall be paid on or before January 31.

       (b)    The second installment shall be paid on or before April 30.

       (c)    The final installment shall be paid on or before July 31.

(2)    All special assessments, special charges and special taxes that are placed in the tax roll shall be
       paid in full on or before January 31.

(3)    Pursuant to Sec. 74.12 (11), Wis. Stats., except as provided in Paragraphs (c) and (d) of said
       section, if the Clerk-Treasurer receives a payment from a taxpayer which is not sufficient to pay
       all amounts due, the payment shall be applied to the amounts due, including interest and
       penalties, in the following order:
       1.     Personal property taxes.
       2.     Delinquent utility charges.
       3.     Special charges.
       4.     Special assessments.
       5.     Special taxes.
       6.     Real property taxes.

(4)    In the event that any installment on real property taxes is not paid on or before the date due, the
       entire amount of the remaining unpaid taxes on that parcel is delinquent as of the first day of the
       month after the payment is due.

(5)    In the event that any special assessment, special charge, special tax or personal property tax is
       not paid in full on or before January 31, the amount unpaid shall be delinquent as of February 1.
(6)    Any real property taxes, special assessments, special charges and special taxes that become
       delinquent and are paid on or before July 31, and all delinquent personal property taxes,
       whenever paid, shall be collected by the Treasurer, together with interest of one percent per
       month or fraction thereof charged from the preceding February 1 pursuant to Sec. 74.47 Wis.
       Stats., plus one-half percent per month or fraction of a month pursuant to Waukesha County
       Enrolled Ordinance No. 144-160, or any applicable similar county ordinance. Any real property
       taxes, special assessments, special charges or special taxes on the tax roll that remain unpaid
       through July 31 shall be returned to the County Treasurer for collection on or before August 15.

3.02   DUPLICATE TREASURER'S BOND ELIMINATED

(1)    Bond Eliminated. The City elects not to give the bond on the Treasurer provided for by sec.
       70.67(1), Wis. Stats.

(2)    City Liable for Default of Treasurer. Pursuant to sec. 70.67(2), Wis. Stats., the City shall be
       obligated to pay, in case the Treasurer shall fail to do so, all state and county taxes required by
       law to be paid by such Treasurer to the County Treasurer.

3.03   CLAIMS AGAINST CITY

(1)    Claims to be Certified. Prior to submission of any account, demand or claim to the Common
       Council for approval of payment, the City Clerk shall refer each account, demand or claim to the
       Finance Director (Comptroller), who shall certify, by indicating approval of each claim, that the
       following conditions have been complied with.

       (a)     That funds are available therefore pursuant to the budget.

       (b)     That the item or service was duly authorized by the proper official or agency and has
               been received or rendered in accordance with the purchasing agreement.

       (c)     That the claim is accurate in amount and a proper charge against the treasury.

(2)    Finance Committee Report. The Finance Committee shall recommend to the Common Council
       the approval or disapproval of each account, demand or claim. Upon said recommendation, the
       accounts, demands and claims contained therein shall be approved or disapproved, as the case
       may be by the Common Council.

(3)    Payment of Regular Wages or Salaries. Regular wages or salaries of City officers and
       employees shall be verified by the proper City official or department head and filed with the
       Finance Department in time for payment on the regular pay day.

3.04   FISCAL YEAR

The calendar year shall be the fiscal year.

3.05   BUDGET

(1)    Departmental Estimates. On or before October 1 of each year, each officer, department and
       committee shall file with the Clerk, who shall forward to the Finance Director, 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

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      disbursements on account of any special fund under the supervision of such officers,
      department or committee during such year, and of any the conditions and management of such
      fund; also 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 Clerk and shall be
      designated as "Departmental Estimates", and shall be as nearly uniform as possible for the main
      divisions of all departments.

(2)   Administrative Recommendation. On or before October 28 each year the Mayor and Finance
      Director shall review the departmental estimates and prepare and submit to the Committee of
      the Whole a proposed administrative budget presenting a financial plan for conducting the
      affairs of the City for the ensuing calendar year. The budget shall include the following
      information:

      (a)    The expense of conducting each department and activity of the City for the ensuing fiscal
             year and corresponding items for the current year and last preceding fiscal year, with
             reasons for increase and decrease recommended as compared with appropriations for
             the current year.

      (b)    An itemization of all anticipated income of the City from sources other than general
             property taxes and bonds issued, with a comparative statement of the amounts received
             by the City from each of the same or similar sources for the last preceding and current
             fiscal year.

      (c)    An estimate of the amount of money to be raised from general property taxes which, with
             income from other sources, will be necessary to meet the proposed expenditures.

      (d)    Such other information as may be required by the Council and by state law.

(3)   Committee of the Whole.

      (a)    The Committee of the Whole shall hold a series of meetings to review the administrative
             recommendation and submit to the Council, at the time the annual budget is submitted,
             the draft of an appropriation resolution providing for the expenditures proposed for the
             ensuing fiscal year.

      (b)    The City shall provide a reasonable number of copies of the budget thus prepared for
             distribution to citizens.

(4)   The Council. The Council shall hold a public hearing on the budget and the proposed
      appropriation resolution as required by law. Following the public hearing, the proposed
      appropriation resolution may be changed or amended and shall take the same course in the
      Council as the other resolutions.

(5)   Capital Expenditures Budget. There shall also be prepared on or before October 28 of each
      year for submission to the Council, a proposed budget for capital improvements and anticipated
      extraordinary expenses. The preparation of such budget shall be coordinated by the Mayor and
      Finance Director and reviewed and recommended by the Committee of the Whole. It shall
      include:

      (a)    A statement showing the existing indebtedness of the City and the costs of debt service
             for the ensuing year.


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       (b)     A statement showing the cost of capital improvements for the previous year and
               proposed capital improvements for the ensuing year with an estimate for the cost
               thereof.
       (c)     A statement showing revenue anticipated from all sources from capital improvements
               such as sewer service charges, special assessments, etc. together with general property
               taxes anticipated to be levied for the improvement; and a statement of unappropriated
               balances, reserve accounts and surplus remaining in capital expenditure accounts.
       (d)     The preparation of a resolution for presentation to the Council for a five-year program of
               capital improvements showing projected total of revenues, total operating expenses and
               the financial plan for capital outlay.
       (e)     Such other information as may from time to time be required by the Council or by state
               law.

3.06   TRANSFER OF APPROPRIATIONS

Upon written recommendation of the Finance Committee the Council may at any time by a 2/3 vote of
the entire membership transfer any portion of an unencumbered balance of an appropriation to any
other purpose or object. Notice of such transfer shall be given by publication within 10 days thereafter
in the official City newspaper.

3.07   CITY FUNDS TO BE SPENT IN ACCORDANCE WITH APPROPRIATION

No money shall be drawn from the Treasury of the City, 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 Sec. 3.06 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 Council, 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.

3.08   ACCOUNTS RECEIVABLE.

Unless collection procedures are stated in other ordinances or laws of the City of Muskego, all accounts
receivable of the City shall be paid in full within 30 days after the date of the bill. Delinquent accounts
receivable may be placed upon the tax roll if not paid on or before November 1st.

3.085 FEES OF CITY PROFESSIONALS CHARGED BACK

(1)    (a)     Whenever the City Attorney, City Engineer or any other of the City's professional staff
               are contacted regarding a specific person's property, development or other special
               matter in the City of Muskego by:

               1.     The Mayor, Common Council, City Committee, Board, or City Commission or any
                      representative, agent or designee of the same; or

               2.     A property owner or other person or entity or a property owner's or other person's
                      or entity's representative, if said contact results in a charge to the City of
                      Muskego for that professional's time and services and said service is not a


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                      service supplied to the City of Muskego as a whole, then and in that event the
                      Finance Director shall charge said person or entity for said service and/or
                      pursuant to the provisions of Section 66.0627 Wis. Stats., charge that service to
                      the benefited property owner for the fees incurred by the City.

       (b)    This ordinance shall be enforced based upon the policy as established by the City
              through the Finance Committee by resolution of the Common Council from time to time.

(2)    The Finance Director shall bill each person or entity for the special service and give each
       property owner or other billed for current services as provided for herein a period of time not to
       exceed thirty (30) days to pay and thereafter if that charge remains unpaid, the City Clerk shall
       automatically charge that delinquent bill against the current or next tax roll as a delinquent tax
       against the property as provided by law. In the event the statement rendered to the property
       owners or the time given for the property owner to pay is too late in the current year for the
       charge, when it becomes delinquent, to be extended on that year's tax roll, then the delinquent
       charge shall be extended to the following year's tax roll. The City, in addition or instead of the
       above, may follow any other legal means to collect the amounts due.

3.09   FACSIMILE SIGNATURES

All order checks of the City of Muskego shall be signed by the City Clerk and City Treasurer and
countersigned by the Mayor, and in lieu of their personal signatures, there may be affixed to each order
check the facsimile signatures of the City Clerk, City Treasurer and Mayor.

3.10   ESTABLISHING ROOM TAX (Ord. #1302 – 07-28-2009)

1.     DEFINITIONS. For the purpose of this section, the following words and phrases shall have the
       following meanings pursuant to §66.0615, Wisconsin Statutes:

       (a)    Hotel or Motel. A building or group of buildings in which the public may obtain
              accommodations for consideration including, without limitation, such establishments as
              in, motels, hotels, tourist homes, tourist housing or courts, lodging houses, rooming
              houses, summer camps, apartment hotels, resort lodges and cabins and other building
              or group of buildings in which accommodations are available to the public, except
              accommodations including mobile homes as defined in §66.0435(1)(d), Wisconsin
              Statutes, whether the home is classified as real or personal property, rented for a
              continuous period of one month or more, and accommodations furnished by any
              hospitals, sanatoriums or nursing homes or by corporations or associations organized
              and operated exclusively for religious, charitable or education purposes, provided that no
              part of the net earnings of such corporations and associations inures to the benefit of any
              private shareholder or individual. In this subdivision, “one month” means a calendar
              month or 30 days, whichever is less, counting the first day of the rental and not counting
              the last day of the rental.

       (b)    Gross Receipts. As defined in §77.51(4)(a), (b) and (c), Wisconsin Statutes, insofar as
              applicable.

       (c)    Transient. Any person residing for a continuous period of less than one month in a hotel,
              motel or other furnished accommodation available to the public.

       (d).   Shall. “Shall” is always mandatory and not merely directory.

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2.   IMPOSITION OF ROOM TAX. Pursuant to and in conformity with §66.0615, Wisconsin
     Statutes, a tax is hereby imposed on the privilege and service of furnishing retail rooms, lodging
     or sites to transients by hotel keepers, motel operators and other persons furnishing
     accommodations which 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 eight (8) percent of
     the gross receipts from such retail furnishing of rooms, lodging or sites. Such tax shall not be
     subject to the selective sales tax imposed by §77.52(2)(a)(1), Wisconsin Statutes.

3.   DISTRIBUTION OF TAXES COLLECTED. The proceeds of such tax when collected shall be
     apportioned 30% to the City General Fund and the remaining 70% shall be spent on tourism
     promotion and development.

4.   ISSUANCE OF PERMIT.

     (a)    Application for Permit. Every person furnishing rooms or lodging under Subsection (2)
            for the purpose of identifying such business shall file with the City Finance Director an
            application for a permit for each place of business. Every application for a permit shall
            be made upon a form prescribed by the City Finance Director and shall set forth the
            name under which the applicant transacts or intends to transact business, the location of
            the place of business and such other information as the City Finance Director requires.
            The application shall contain an authorization to the Wisconsin Department of Revenue
            to release sales tax returns and information to the City Finance Director. 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 such applicant.

     (b)    Issuance. After compliance with Paragraph A by the applicant, the City Finance Director
            shall grant and issue to each applicant a separate permit for each place of business
            within the City. Such permit is not assignable and is valid only for the purpose 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.

5.   ADMINISTRATION.

     (a)    Each retailer covered by this section shall submit a quarterly report to the City Finance
            Director showing the gross receipts from furnishing such accommodations, rooms or
            lodging, along with a copy of the State Sales Tax Report for said business along with the
            effective percentage tax for the gross receipts as reported by not later than 30 days from
            the end of each calendar quarter for the receipts of that past calendar quarter.

     (b)    Taxes not paid with the return shall bear interest at the legal rate from the due date of
            the return. Failure to pay the tax, or delinquent payment of such taxes, shall be subject
            to a late filing penalty of $10 in addition to the interest imposed herein.

     (c)    Whenever the City has probable cause to believe that the correct amount of room tax
            has not been assessed or that the tax return is not correct, the City’s financial officers
            may inspect and audit the financial records of any person subject to Section 2 above
            pertaining to the furnishing of accommodations to determine whether or not the correct
            amount of room tax is assessed and whether or not any room tax return is correct.



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       (d)    Any person under Section 2 who fails to comply with a request to inspect and audit the
              person’s financial records under Subsection B above shall forfeit an amount established
              by the Municipal Court, not to exceed 5% of the tax.

       (e)    The City may determine the tax under Section 2 above according to its best judgment if
              any person required to make a return fails, neglects or refuses to do so for the amount,
              in the manner and form, and within the time prescribed by the City.

       (f)    Each person who is subject to Subsection D above shall pay an amount of taxes the City
              determines to be due under Subsection D plus interest at the rate of 1% per month on
              the unpaid balance. No refund or modification of the payment determined may be
              granted until the person files a correct room tax return and permits the City to inspect
              and audit the financial records as provided in Subsection B above.

       (g)    Any failure to pay the tax shall be subject to a forfeiture set by the Municipal Court, not to
              exceed 25% of the room tax due for the previous year under Section 2 above or $5,000,
              whichever is less.

       (h)    Information obtained under Subsection B above shall be kept confidential, except for the
              persons using the information in the discharge of duties imposed by law or the duties of
              their office or by order of a court.

       (i)    Statistics published on the room tax shall be so classified as not to disclose the identity
              of particular returns. Persons violating this subsection may be required to forfeit not less
              than $100 nor more than $500. Statistics published on the room tax shall be so classified
              as not to disclose the identity of particular returns. Persons violating this subsection may
              be required to forfeit not less than $100 nor more than $500.

       (j)    If a false or fraudulent return is filed with the intent, in either case, to defeat or evade the
              tax imposed by this section, a penalty of 50% of the tax due shall be paid in addition to
              the tax interest and late filing penalty.

3.11   PENALTY (Moved and renumbered 3.18)

3.12   SEVERABILITY (Moved and renumbered 3.19)
.
3.13   SEWER SERVICE AREAS (Deleted - Ord. #1138 - 05-22-2003)

3.14   PREVIOUS AGREEMENTS (Deleted - Ord. #1156 - 11-06-2003)

3.15   RIGHT OF APPEAL (Deleted - Ord. #1156 - 11-06-2003)

3.16   COMMON COUNCIL’S POWER TO AUTHORIZE PUBLIC WORKS PROJECTS;
       INVESTIGATIONS. (Ord. #1105 - 07-3-2002)

The Common Council shall have the sole and exclusive power to determine whether to authorize
expenditures on behalf of the City pertaining to public works, specifically including the sole and
exclusive power to determine whether to approve public works projects, and to enter contracts for public
works projects, except as described in Section 3.17, below. Prior to exercising this authority, the
Common Council shall ensure that it is well informed and fully advised in order to best serve the
government and good order of the City, for the City’s commercial benefit, and for the health, safety, and

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welfare of the public. To ensure that the Common Council is well informed and fully advised, the
Common Council shall conduct all investigations as may be necessary, which may include: Authorizing
the preparation of studies related to planning, engineering, architectural rendering and feasibility;
Referring the matter to City Staff for report and recommendation; Submitting the matter to review by
City committees and commissions; Investigating financing, such as possible bonding and/or grants
and/or cost sharing with other municipal entities; Submitting the matter for review by other
governmental entities having jurisdiction; and seeking such additional information and advice as the
Common Council deems to be necessary and appropriate.

3.17   LIMIT ON CONSTRUCTION OF PUBLIC WORKS PROJECTS WHOSE ESTIMATED COSTS
       EXCEED $10 MILLION (Ord. #1106 - 07-3-2002)

Prior to entering any contract for the construction of any public works project whose estimated costs
exceed $10 million, except in the case of an emergency as determined by the Common Council, the
Common Council shall submit to the electorate a referendum for approval of the public works project.
Failure by the referendum shall preclude the City from proceeding with the public works project. The
wording of any referendum shall provide the specific purpose, location, and cost of the public works
project. Nothing in this provision shall be construed to preclude the City from exercising its role in the
planning or design of any such public works project.

3.18   PENALTY

Any person who shall violate any provision of this chapter or any order, rule or regulation made
hereunder shall be subject to a penalty as provided in Section 25.04 of the Municipal Code. Imposition
of a forfeiture thereunder shall not preclude the City from maintaining any appropriate action to enjoin or
remove any violation of this chapter.

3.19   SEVERABILITY

Should any part of this ordinance be held invalid by a Court of competent jurisdiction, the remaining
parts shall be severable and shall continue in full force and effect.




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