New Ordinance 5.14 CEMETERY: At the April 10, 2025 town board meeting, the board approved an ordinance to regulate the construction, management, operation, and platting of a cemetery; the burial of human corpses; and other cemetery uses and activities in the town.  See the full text below.  Chapter 5.14 CEMETERY ORDINANCE Sections: 5.14.010           Purpose. 5.14.020           Authority. 5.14.030           Definitions. 5.14.040           Statement of Policy. 5.14.050           New Burials, Cemeteries, and Cemetery Lots and New or Expanded Cemetery Operations. 5.14.060           Cemetery Monuments and Markers 5.14.070           Miscellaneous. 5.14.080           Penalties 5.14.090           Severability 5.14.100           Effective Date   5.14.010 – Purpose. The purpose of this Ordinance is to regulate the construction, management, operation, and platting of a cemetery; the burial of human corpses; and other cemetery uses and activities in the town.   5.14.020 - Authority. The Town Board of the Town of Burlington has the specific authority under s. 157.50 (2), Wis. Stats., and general authority under its village powers under s. 60.22, Wis. Stats., to adopt this ordinance.   5.14.030 - Definitions. In this ordinance: A. “Burial” means entombment, inurnment, or interment and “bury” means to entomb, inurnment, or interment and "bury" means to entomb, inurn, or inter. B. “Cemetery” means any location for burial of human remains in the town. C. “Human remains” means the body of a deceased individual that is in any stage of decomposition or has been cremated. D. “Lot” means a single grave lot platted in accordance with Section VI, whether or not occupied by a grave. E. “Outer burial container” means any container that is placed or intended to be placed into the burial excavation of a grave and into which a casket is placed or intended to be placed at the time of burial.  F. “Town” means the Town of Burlington, Racine County, Wisconsin G. “Town board” means the board of supervisors for the Town of Burlington, Racine County, Wisconsin, and includes designees of the board authorized to act for the board. H. “Town chair” means the chairperson of the Town of Burlington, Racine County, I. “Town clerk” means the clerk of the Town of Burlington, Racine County, J. “Town treasurer” means the treasurer of the Town of Burlington, Racine County, K. “Wis. ” means the Wisconsin Statutes, including successor provisions to cited statutes.   5.14.040 - Statement of Policy. This ordinance, adopted pursuant to s. 157.50 (2), Wis. Stats., governs the construction, management, administration, platting, maintenance, and operation of any town cemetery and of any new cemetery or expanded cemetery of any other type in the town, including cemeteries operated by associations, religious orders and societies, and privately owned, controlled, operated, and maintained cemeteries. 5.14.050 - New Burials, Cemeteries, and Cemetery Lots and New or Expanded Cemetery Operations. A. Platting Before any new block of any existing town cemetery or any other new or expanded cemetery in the town is opened for the sale of cemetery lots for burial of human remains after the effective date of this ordinance, the town board or the sexton for a town cemetery and any person or agent for any other cemetery in the town that is subject to s. 157.065, Wis. Stats., shall cause the blocks and lots to be platted and recorded in the Office of the Register of Deeds for Racine County, Wisconsin, in accordance with s. 157.065, Wis. Stats.   B. New or Expanded Cemeteries 1. No person or authorized agent of any cemetery may conduct any burial, or construct, manage, plat, or operate any new or expanded cemetery of any type in the town, after the date of adoption of this ordinance, without written permit approval of the town board. Approval, approval on condition, or denial of a permit shall only be made after a public hearing with a class 2 notice under chapter 985, Stats. Any new or expanded cemetery to be approved by the town board shall be, at minimum, properly platted and filed with the town clerk and recorded in the Office of the Register of Deeds for Racine County, Wisconsin. No cemetery shall be located, established, or dedicated contrary to s. 157.065 or 157.128, Wis. Stats. The minimum cemetery acreage must be at least 20 contiguous acres at platting dedication. No cemetery shall be located, established, or dedicated in violation of a town, county, or other zoning ordinance. 2. After the date of adoption of this ordinance, any place in the town where human remains are buried on private or public land without written permit approval of the town board and not timely removed within 10 days after receipt of written notice from the town board to remove said remains is declared to be a public In addition to commencing an action for penalties as provided in this ordinance, the town may take action to abate the nuisance and recover its costs of doing so, as provided in sec. 8.24 of these ordinances. This paragraph does not apply to any established cemetery or burial site grounds approved, owned, and operated in accordance with chapter 157, Wis. Stats., and this ordinance.   C. Burial on private land Burial of human remains on private land in the Town of Burlington is prohibited.   5.14.060 –Cemetery Vaults and Mausoleums Construction of above ground vaults and mausoleums in any cemetery is prohibited unless approved in writing by the town board. Any mausoleum or above ground vault, which is approved by the town board, will be required to establish a special endowed care trust fund, earmarked for future maintenance of the structure.   5.14.070 – Miscellaneous.   A. Amendment of Ordinance The town board reserves the right to amend this ordinance to conform with newly developed cemetery practices or any other legal purpose that the town board deems necessary and appropriate. Before this ordinance is amended, a public hearing shall be held on the proposed amendment before the town board. Notice of the public hearing shall be published in a local newspaper at least 10 days prior to the hearing.   5.14.080 - Penalties A. Citation The town board may establish a citation ordinance for enforcement of violations of this ordinance and for any bylaws or regulations.   B. Abatement 1. In lieu of or in addition to any other penalty for a violation of this ordinance, if the violation consists of a physical condition, the town board may issue a written notice to the person responsible for the violation, if known, requiring the person responsible to [abate or remove] the violation within 14 days of receipt of the Service of notice shall be by personal service or registered mail with return receipt requested.   2. If the person responsible for the violation of this ordinance is unknown or the person responsible has not [abated or removed] the violation within 14 days of receipt of the notice described in paragraph 1., the sexton, or some other person designated by the town board, may immediately abate or remove the violation in a manner approved by the town The cost of the abatement or removal may be recovered from the person responsible for the violation.   C. Injunctive Relief In lieu of or in addition to any other penalty for a violation of this ordinance the town board may seek to enjoin any continuing violation of this ordinance as provided in Ch. 813, Wis. Stats.   5.14.090 – Severability If any provision of this Ordinance or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this Ordinance that can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are severable.   5.14.100 -Effective Date This ordinance is effective on publication or posting. The town clerk shall properly post or publish this ordinance, as required under s. 60.80, Wis. Stats.

Posted on , by Jeanne Rennie

New Ordinance 3.14 ROOM TAX

At the April 10, 2025 meeting the Town Board created Ordinance 3.14 Room Tax.

Chapter 3.14

 ROOM TAX ORDINANCE

 Sections:

3.14.010        Purpose.

3.14.020        Definitions.

3.14.030        Imposition of Room Tax.

3.14.040        Collection of Room Tax.

3.14.050        Distribution of Room Tax.

3.14.060        Room Tax Permit.

3.14.070        Revocation or Suspension.

3.14.080        Sale of Conveyance of Business.

3.14.090        Determination of Tax.

3.14.100        Required Records.

3.14.110        Failure to File Return/ Estimate.

3.14.120        Forfeiture Relating to Failure to Comply with Request to Inspect.

3.14.130        Confidentiality of Tax Return.

3.14.140        Severability.

3.14.150        Effect.

franchise.

 

3.14.010        Purpose.

    Section 66.0615, Wis. Stats., authorizes the imposition of a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations.. The Town Board finds that such a tax furthers the public interest of promoting tourism development in the Town.

3.14.020        Definitions.

    The following definitions shall be applicable in this ordinance:

  • “Gross receipts” means total revenue received from the retail furnishing of rooms, lodging, or similar accommodations by a hotel or motel as defined herein.
  • “Hotel” has the meaning as defined in Stats. §66.0615(1)(b).
  • “Lodging marketplace” has the meaning as defined in Wis. §66.0615(1)(bs).
  • “Motel” has the meaning as defined in Stats. §66.0615(1)(c).
  • “Short-term rental” has the meaning defined in Stats. §66.0615(1)(dk).
  • “Tourism” has the meaning as defined in Stats. §66.0615(1)(e).
  • “Tourism entity” has the meaning as defined in Stats. §66.0615(1)(f).
  • “Tourism promotion and development” has the meaning as defined in Stats.
  • 66.0615(1)(fm).

“Transient” has the meaning as defined in Wis. Stats. §66.0615(1)(g).

 

3.14.030        Collection Room Tax

    Pursuant to Wis. Stats. §66.0615, a tax is imposed on the privilege and service of furnishing, at retail, of rooms or lodging to transients by hotel keepers, motel operators lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Such tax shall be at a rate of 5% of the gross receipts from such retail furnishing of rooms or lodgings. Such tax shall not be subject to the selective sales tax imposed by Wis. Stats. §77.54 (9a).

3.14.040        Collection of Room Tax.

     This collection of tax imposed by this ordinance shall be administered by the Town Treasurer. The tax imposed for each calendar quarter is due and payable on the fifteenth (15th) day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the Town Treasurer by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Town Treasurer deems necessary. Every person required to file such quarterly return shall, with the submission of the first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within thirty days of the close of each such calendar or fiscal year. The annual return shall summarize the monthly/quarterly returns, reconcile and adjust for errors in the monthly/quarterly returns, and shall contain such additional information as the Town Treasurer requires. Such annual returns shall be made on forms as prescribed by the Town Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agent, but need not be verified by oath. The Town Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.

The correct amount of tax shall accompany each quarterly tax return and be made payable to the Town.

 

3.14.050        Distribution of Room Tax.

Two (2%) percent of the gross tax collected to the hotel, motel, bed and breakfast or other person filing the return; ninety-eight (98%) percent to the Town of Burlington. The amount retained by the Town of Burlington shall be allocated as follows:

  • Seventy percent (70.0%) percent of the tax collected and retained by the Town of Burlington shall be allocated to the Experience Burlington
  • Thirty percent (30.00%) percent of the amount collected and retained by the Town of Burlington shall be placed into the general operating fund

 

3.14.060        Room Tax Permit.

  • No person shall operate a lodging facility in the Town without first obtaining a room tax permit for each lodging Application shall be made to the Town Treasurer on forms provided by the Town Treasurer. The application shall set forth the name under which the applicant transacts or intends to transact business, the location of the principal place of business, and such other information as the Treasurer requires. The application shall be signed by the owner, if a sole proprietor, or the person authorized to act on behalf of such applicant, if the applicant is an entity. If the applicant is not the owner of the property subject to the lodging facility, the applicant shall include a guaranty signed by the owner assuring payment of any room tax collected by the applicant. In lieu of any guaranty, the applicant may post a bond, issued by a bonding company in a form acceptable to the Town Treasurer, in an amount equal to the estimated gross annual room tax to be collected for the respective lodging facility. The Town Treasurer shall issue a permit to the person for each lodging facility for which application on is made upon payment of a Ten Dollars ($10.00) fee for each lodging facility. The permit is nontransferable and is valid only for the named lodging facility and the person or entity named in said permit. The permit shall be posted in a conspicuous place in the lodging facility for which it is issued.
  • In the event the person ceases to do business at the lodging facility for which the permit was issued or conveys or transfers the business or person’s interest in it, or assigns the interest to another person, the person shall, within ten (10) days of such event, notify the Town Treasurer of such change and return to the Town Treasurer any such permit issued for the lodging facility.

 

3.14.070        Revocation and Suspension.

    Whenever any person fails to comply with this ordinance, the Town Treasurer may, upon ten (10) days’ notification after affording such person the opportunity to show cause why the permit should not be revoked, revoke or suspend any or all of the permits held by such person. The Town Treasurer shall give to such person written notice of the suspension or revocation of any affected permits. The Town Treasurer shall not issue a new permit after the revocation of a permit unless the Town Treasurer is satisfied that the former holder of the permit will comply with the provisions of this ordinance. A fee in the amount of ten dollars ($10.00) shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked.

 

3.14.080        Sales or Conveyance of Business.

    If any person liable for any amount of tax under this section sells out their business or stock of goods or quits the business, his/her successors or assigns shall withhold sufficient amounts of the purchase price to cover such amount until the former owner produces a receipt from the Town Treasurer that it has been paid or a certificate stating that no amount is due. If any person subject to the tax imposed by this Paragraph 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 them, which shall not exceed the value of the purchase price subject to the respective sale.

 

3.14.090        Determination of Tax

   The Town Treasurer may determine the tax required to be paid to the Town or the refund due to any person under this section. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Treasurer’s possession.

 

3.14.100        Required Records.

    Every person holding a permit under this ordinance shall, for a period of two (2) calendar years, maintain and make available for inspection at the request of the Town Treasurer, the account books, records, receipts, invoices and similar records relating to the payment of room taxes in such form as the Town Treasurer requires. The Town Treasurer may, upon audit of returns, records and other information received, determine the tax to be paid or refunded. An appeal from any additional tax imposed may be made by the any person holding a permit under this ordinance upon written notice to the Town Treasurer within twenty (20) days following the date that notice of the assessment is mailed to such person. The Town Board shall hold a hearing on such appeal within thirty (30) days after the Town Treasurer receives the notice of appeal and shall grant or deny said appeal.

3.14.110        Failure to File Return; Estimate.

    If any person fails to file a return as required by this ordinance, the Town Treasurer shall make an estimate of the amount of the gross receipts under Paragraph C. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Town Treasurer’s possession or may come into the Town Treasurer’s possession. On the basis of this estimate, the Town Treasurer shall compute and determine the amount required to be paid to the Town. One or more such determinations may be made for one or more than one period.

 

3.14.120        Forfeiture Relating to Failure to Comply with Request to Inspect and Audit the Person’s Financial Records and Failure to File Timely.

  • The Town may impose a forfeiture, not to exceed 5% of the room tax, on a person who fails to comply with a request to inspect and audit the person’s financial records.
  • The Town may require the person who is subject to pay an amount of taxes that is due to pay said tax plus interest at the rate of 1% per month on the unpaid No refund or modification of the payment determined may be granted until the person files a correct room tax return, and permits the municipality to inspect and audit his or her financial records.
  • A forfeiture, not to exceed 25% of the room tax due for the previous year or $3,000.00, whichever is less, of the tax imposed, may be imposed in the event that the room tax is not
  • Enforcement of this ordinance under this Paragraph shall include costs of Each violation and each day a violation continues or occurs shall constitute a separate offense.

 

3.14.130        Confidentiality of Tax Returns.

  • All tax returns, schedules, exhibits, writings or audit reports relating to such returns, on file with the Town Treasurer, are deemed to be confidential, except the Town Treasurer may divulge their contents to the following, and no others:
    • The person who filed the
    • Persons using the information in the discharge of duties imposed by law or of the duties of their office.
    • By order of a
  • No person having an administrative duty under this Paragraph, or designee(s) having knowledge of any tax return, shall make known in any manner the business affairs, operations or information obtained by an investigation of records of any person on whom a tax is imposed by this ordinance, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return or to permit any return or copy thereof to be seen or examined by any person, except as provided in this Paragraph.

 

3.14.140        Severability.

In the event any portion of this ordinance is or becomes invalid or illegal, the remaining portions shall remain in full force and effect.

 

3.14.150        Effect.

This ordinance is effective on publication or posting. The Town Clerk shall properly post or publish this ordinance as required under s. 60.80, Wis. stats.