chapter 9 licenses and regulation elec.

quarterly return shall file an annual calendar year return within 90 days of the
close of each such calendar year.
2. The annual return shall summarize the quarterly returns, reconcile and adjust
for any errors in the quarterly returns and shall contain additional information
if required by the Finance Director to determine the accuracy of the annual
return. Such annual returns shall be made on forms furnished by the Finance
Director and shall be signed by the permittee or his authorized agent.
F. Interest
All unpaid taxes shall bear interest at the rate of 1% per month or any portion
thereof as in Wisconsin Statutes Section 74.80 from the due date of the return.
Failure to pay the tax or delinquent payment of such taxes shall be subject to a
$10 late filing penalty in addition to the interest imposed.
G. False or Fraudulent Return
If a false or fraudulent return is filed with the intent to defeat or evade the tax, a
penalty of 50% of the tax due shall be paid in addition to the tax, interest and late
filing penalty. Deliberate understatement of quarterly returns with correction on
annual returns shall be a violation of this section.
H. Enforcement
As a means of enforcing the collection of any room tax, the City may:
1. Whenever it has probable cause to believe that the correct amount of room
tax has not been assessed or that the tax return is not correct, inspect and
audit the financial records of any person subject to this ordinance to
determine whether or not the correct amount of room tax is assessed and
whether or not any room tax return is correct.
2. Any person who fails to comply with a request to inspect and audit the
person’s financial records under paragraph (h)(1) shall be subject to a
forfeiture of 5% of the tax determined.
3. Determine the tax 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.
4. Require each person to pay an amount of taxes the City determines to be
due under paragraph (h)(3) 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 his financial records under paragraph (h)(1).
City of Marinette
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Code of Ordinances