Front Page

THE PREMIER RESORT AREA TAX

Wisconsin law permits a municipality or county to impose a premier resort area tax if the municipality or county meets certain criteria. The premier resort area tax rate is 0.5% except for the village of Lake Delton and the City of Wisconsin Dells whose tax rate is 1.25%. In order to impose a premier resort area tax, a municipality or county must enact an ordinance or resolution declaring itself to be a premier resort area. However, a municipality or county may not declare itself to be a premier resort area unless at least 40% of the equalized value of the taxable property within the municipality or county is used by tourism-related retailers.

Exception: A municipality or county may impose a premier resort area tax even if less than 40% of the equalized assessed value of the taxable property within the municipality or county is used by tourism-related retailers, if authorized by the legislature. The following municipalities impose a premier resort area tax: The Village of Sister Bay, City of Rhinelander, Village of Stockholm, City of Eagle River, City of Bayfield, City of Wisconsin Dells, and the Village of Lake Delton.

The time spent discussing the goats, a decision about whether Lake Geneva should hire a goat providing company to cut back on the wild plant growth consuming the Hillmoor property, was about half an hour, and might just affect a few people if the city decides to proceed with renting forty goats.  Goats are mean by nature, especially to humans, they consume plenty of plant growth, but then eject that growth out through their rear ends.  Finally, it would take 800 goats, eating daily to diminish the Hillmoor land by consumption of plant matter.  Forty goats, all fenced in because they are also a liability to adults and children on the land, is useless as a tool to clear the land.  Eight hundred is likely an undoable number, from an expense as well as physical presence standpoint.

Five minutes of the council meeting was spent discussing the Premier Resort Area Tax which will affect everyone. The PRAT voted on, will not approve the PRAT as a tax.  That takes state support.  No, the vote was taken about the running of a referendum during the next elections period, to see if the voting citizenry is all aboard with a new tax, one that many of them will have to pay.

The simplistic dumbo idea of having the goats also passed.  That will work well until a goat attack somebody.  People are going to be allowed to send in contributions to the city in order to name the goats and their sponsors.  This ought to be expensive high humor.  The city currently has no established ability to calculate how much the contribution to the city ought to be and the right change, in whatever form, to return to the contributor.

The PRAT tax, if enacted, would be just like the TIFF funds the city used to get from other communities living and working around the lake, except instead of being shaved off of property tax income it will be generated by increasing the sales tax.   Let’s face it, nobody, but nobody, wants to pay more in taxes, but at least this new tax, if it is approved, will be paid mostly by visitors coming to Lake Geneva and buying stuff.  Also, in general, most people don’t pay much attention to an increase in sales tax amount.