Sponsor
Alderman Shakoor
Title
Ordinance 0012-18 - Transient Lodging Tax
Sec. 90-51. - Authority and purpose
Wis. Stats. § 66.0615 authorizes the imposition of a tax on the privilege of furnishing, at retail, lodging for transients by hotelkeepers, motel operators, owners of short-term rentals and certain other persons. The common council finds that such a tax is in the best interest of the public under the condition that the proceeds be used for the promotion of tourism, hospitality and convention facilities, and recreation facilities in the greater Racine area.
Sec. 90-52. - Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Gross receipts means the total amount of the rental price, with the conditions and exceptions provided in Wis. Stats. § 77.51(4)(a), (b) and (c).
Innkeeper means the owner of a lodging facility.
Lodging facility means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, bed and breakfast establishments, tourist homes, tourist rooming houses, lodging houses, rooming houses, apartment hotels, hotels, resort lodges, cabins, short-term rentals, and any other building or group of 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 hospital, sanitarium, nursing home, 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 or associations inures to the benefit of any private shareholder or individual.
Lodging marketplace has the meaning as defined in Wis. Stat. sec. 66.0615(1)(bs).
Transient means any person residing for a period...
Click here for full text