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The ordinances reproduced on this website are derived from the updated computer files used to produce the official Revised Municipal Code for the City of Stevens Point, but are unofficial. The ordinances on this web site cannot be certified under s. 889.08, Wis. Stats., and cannot be considered prima facie evidence under s. 889.04, Wis. Stats. Certain tables and maps that are a part of the official Revised Municipal Code for the City of Stevens Point are not included in the ordinance files reproduced on this website. Please consult the bound Revised Municipal Code for the City of Stevens Point, available in the City Clerk's Office, for the official text.
Chapter 4 - Finance
Section
4.01
Comptroller-Treasurer
4.02
Contingent Fund
4.03
Sinking Fund Account
4.04
Receiving of Monies - Receipt for Same
4.05
Payment of Monies
4.06
General Property Tax Collection
4.07
Special Assessments - Payment in Installments
4.08
Special Assessments - Additional Method
4.09
Deferred Assessments
4.10 Special Assessments - Chapter 66 of Wisconsin Statutes Adopted
4.11 Connection Fee
4.12 Bi-weekly Pay for City Employees
4.13 Room Tax
4.14 Licenses Withheld for Unpaid Taxes
4.15 Tax Exemption Reports
4.16 Conducting Private Business on City Owned Property
4.01 COMPTROLLER-TREASURER.
(1) Office of Comptroller-Treasurer Established. The office of the comptroller-treasurer is hereby established
who shall hold the office and perform the duties of comptroller-treasurer as provided in sections 62.09 (9) and
(10) of the Wisconsin statutes. He/she shall be elected as provided in chapter 3.04 of the city ordinances.
(2) Duties of Comptroller-Treasurer. The comptroller-treasurer shall be responsible for the financing, planning
reporting, and controlling the financial affairs of the city. He/she shall perform all the duties prescribed by
statute and city ordinances for the office of comptroller-treasurer and shall have custody and control of all financial
books and records of the city except as otherwise expressly provided. He/she shall keep suitable books of accounts
and records in which shall be entered all financial transactions of the city.
(3) The comptroller-treasurer shall, upon being elected, take an oath of office to faithfully and impartially perform
the duties of his/her office and shall execute a fidelity bond to the City of Stevens Point in the sum of $30,000
conditioned upon the faithful performance of the duties of this office.
(4) To Prescribe Forms. All accounts, demands, or claims presented to the city for payment shall be upon forms
prescribed by the comptroller-treasurer and furnished by the city and no account, demand, or claim shall be received
by the city or any of its officers unless the same shall be made out upon such form.
(5) Contracts to be Filed with Comptroller-Treasurer - Made a Matter of Record. It shall be the duty of each department
head to file with the comptroller-treasurer a notice of any contract or agreement entered into on behalf of the
city, of the sale of any supplies, articles, or materials, for any service performed or the levy of any special
assessment, and they are further required to file with the comptroller-treasurer a notice giving the date of commencement
and completion of any work or improvement whether done under contract or otherwise. It shall be the duty of said
comptroller-treasurer to cause the same to be entered and made a matter of record.
(6) Appropriations. All resolutions carrying appropriations or involving the expenditure of money, before being
presented to the mayor for his/her approval, shall be submitted to the comptroller-treasurer, who shall endorse
thereon a statement showing the availability of the appropriation or otherwise, as the case may be.
In addition thereto, the comptroller-treasurer shall prepare a fiscal note which shall be affixed to all such ordinances,
resolutions, agreements and contracts prior to their adoption; which fiscal effect shall detail the annual cost
to the city, based on projections by then known sources.
The omission of such fiscal note shall not invalidate or otherwise render void such ordinance, resolution, agreement
or contract.
(7) Assistants. The comptroller-treasurer is hereby authorized to appoint such assistants as are necessary for
the proper conduct of the office at such salaries as may be provided by ordinance or resolution of the common council.
(8) Collection of Taxes: The comptroller-treasurer shall annually collect taxes levied on personal and real property
and shall not be required to furnish a bond to the county treasurer of Portage County, pursuant to the provisions
of section 70.67(2) of the Wisconsin statutes.
The City of Stevens Point hereby assumes all liability and covenants and agrees, in the event of the failure of
the comptroller-treasurer of said city to pay the county treasurer any and all state and county taxes due from
said city, pursuant to the provisions of the Wisconsin statutes, to pay such tax.
4.02 CONTINGENT FUND. The common council shall annually provide for a contingent
fund in an amount judged sufficient by the comptroller-treasurer and finance committee. No appropriation shall
be made from said fund except upon an affirmative vote of three-fourths of all members of the common council.
4.03 SINKING FUND ACCOUNT.
(1) The comptroller-treasurer shall open and maintain in the bank or banks designated by the common council for
the deposit of monies belonging to the city, an account to be designated as the "Sinking Fund Account"
in which shall be deposited and kept all monies derived from taxes levied and collected for the payment of bonds
and interest thereon and all monies required by Chapters 62 and 67 of the Wisconsin statutes, to be placed in a
sinking fund and no money shall be paid out of or withdrawn from said account except for the express purpose for
which collected and received or for the purpose of investment in the manner provided by law.
(2) All bonds and securities in which money withdrawn from said account shall at any time be invested shall be
obtained by the comptroller-treasurer and shall continue to remain a part of the sinking fund and all interest
accruing on monies, bonds or other securities belonging to said fund shall be credited to the same and shall be
deposited in the sinking fund account.
(3) If any particular bond issue shall have been retired and there shall thereafter remain in the sinking fund
any money derived from interest on the proceeds of taxes levied and collected for the retirement of said bond issue,
such money shall continue to be a part of the sinking fund account and available for the purpose of retiring the
bonds of any other issue that the council shall determine.
Index for this Chapter
4.04 RECEIVING OF MONIES - RECEIPT
FOR SAME.
(1) The comptroller-treasurer shall not receive any money into the treasury from any source whatever except on
account of taxes levied and collected during the fiscal year for which he/she may then be serving, without giving
a receipt therefor in the manner herein specified.
(2) Upon the payment of any money to the comptroller-treasurer (except for taxes as hereinbefore provided), the
comptroller-treasurer shall make out a receipt in duplicate for the money so received by him/her. He/she shall
file one of the copies for general office use. The payment of the money to any receiving agent of the city or to
the comptroller-treasurer shall be safeguarded in such manner as the common council shall direct.
4.05 PAYMENT OF MONIES.
(1) Payment of Claims. Payment of claims other than tort claims may be made by the comptroller-treasurer after
recommendations by the finance committee and approval by the common council of such claims being proper charges
against the treasury and the following condition being complied with:
(a) that funds are available therefor pursuant to the budget approved by the governing body.
(b) that the item or service covered by such claim has been duly authorized by the proper official, department head, or board or commission.
(c) that the item or service has been actually supplied or rendered in conformity with such authorization.
(d) that the claim is just and valid pursuant to law.
The comptroller-treasurer may require the submission of such proof and evidence to support the foregoing as in
his discretion he may deem necessary.
(2) Filing of List of Claims. The comptroller-treasurer shall file with the common council monthly a list of the
claims approved showing the date paid, name of claimant, purpose, and amount.
(3) There shall be an annual detailed audit of the financial transactions and accounts of the City of Stevens Point
which said audit shall be performed by public accountants licensed under the provisions of Chapter 442 of the Wisconsin
statutes.
4.06 GENERAL PROPERTY TAX COLLECTION.
(1) The provisions of section 74.12, Wisconsin statutes, are adopted and incorporated by reference into this chapter,
and real estate taxes and personal property taxes are to be paid in full or in three (3) equal installments as
follows:
(a) Real estate taxes, special assessments and charges and personal property taxes in full on or before January 31; or
(b) Real estate as follows:
Installment 1/3 on or before
1st January 31
2nd April 30
3rd July 31
(2) Pursuant to Section 74.11 of Wisconsin Statutes, special assessments are due on the same dates and in the same
percentages as installments of real property taxes. If the total special assessment is less than $100.00, it shall
be paid on or before January 31. All special charges shall be paid on or before January 31.
4.07 SPECIAL ASSESSMENTS - PAYMENT
IN INSTALLMENTS.
(1) Annual Installments. Whenever any special assessments shall be levied to defray the cost of any public improvement,
except sprinkling or oiling streets, such special assessments may be paid in annual installments of not more than
ten in number as determined by the board of public works.
(2) Interest Rate. The first installment shall include a proportionate part of the principal of the special assessment
determined by the number of installments, together with interest at the rate not to exceed nine per cent (9%) per
annum. Said interest rate shall be computed for a period of one year from the date of the notice hereinafter provided
for, and each subsequent installment shall include a like proportion of the principal and one year's interest upon
the unpaid portion of such assessment.
(3) Installments Entered on Tax Roll. The first installment shall be entered in the first tax roll prepared after
said installments shall have been determined as a special tax on the property upon which the special assessment
was levied and thereafter this tax shall be treated in all respects as any other municipal tax. One of the subsequent
installments shall be entered in a like manner and with like effect in each of the annual tax rolls thereafter
until all are levied, except that all remaining installments may be paid in full at any time.
(4) Delinquent Installment. If any installment so entered in the tax roll shall not be paid to the municipal treasurer
with the other taxes it shall be returned to the county as delinquent and accepted and collected by the county
in the same manner as delinquent general taxes on real estate.
4.08 SPECIAL ASSESSMENTS - ADDITIONAL
METHOD.
(1) In addition to other methods provided by law, special assessments for any public work or improvement or any
current service may be levied in accordance with the provisions of this ordinance.
(2) Whenever the common council shall determine that any public work or improvement or any current service shall
be financed in whole or in part by special assessments levied under this ordinance, it shall adopt a resolution
setting forth such intention and the time, either before or after completion of the work or improvement, when the
amount of such assessments shall be determined and levied, the number of annual installments, if any, in which
such assessments may be paid, the rate of interest to be charged on the unpaid balance and the terms on which any
of such assessments may be deferred while no use of the improvement is made in connection with the property.
(3) The provisions of section 66.0703 of the Wisconsin statutes shall apply to special assessments levied under
this ordinance except that when the common council determines by resolution as provided in section 2 of this ordinance
that the hearing on such assessments shall be held after bids have been taken on the work or improvement or subsequent
to the completion of the work or the retention of the service, the report required by section 66.0703 shall contain
a statement of the bid cost or final cost of the work, service, or improvement in lieu of an estimate of such cost.
(4) Notice of the time and place of the public hearing on any special assessment proposed to be levied and notice
of the final assessment and terms of payment thereof shall be given by mail to every person whose property is affected
by such assessment and whose mailing address can be determined with reasonable diligence.
(5) Any special assessment levied under this ordinance shall be a lien against the property assessed from the date
of the final resolution of the common council determining the amount of such levy.
(6) The provisions of section 66.0703(12) and 66.0701 relating to appeal shall apply to any special assessment
levied under this ordinance.
4.09 DEFERRED ASSESSMENTS.
(1) The Common Council of the City of Stevens Point has made the following findings:
(a) In the interest of the public health, welfare and safety it is often necessary to construct certain public improvements in areas which are undeveloped or outside the territorial limits of the city.
(b) In the interest of economic development within the City of Stevens Point, high priority for granting a deferment under this section shall be given to properties which lie within the major development areas and which are then acres in size or larger. The council recognizes that larger tracts of ten acres or more incur greater holding costs. In such cases it results that payment for such improvements should be delayed until such time as the area benefited is ultimately developed or the use of the improvements is desired by property owners outside the limits of the city.
(2) Where such condition is found the common council
may defer the due date of any special assessment levied against property abutting on or benefited by a public improvement
which abutting property is zoned or used for agriculture or lies outside the city limits. Such special assessment
must be paid, however, within 10 years of the date of the resolution making the levy unless the common council
permits additional time by allowing payment of the assessment in installments in which case the assessment shall
be paid within the time prescribed by the resolution permitting installment payments.
(3) If the common council defers the due date of special assessments under this section it shall make an annual
interest charge not to exceed 8 per cent of the total deferred assessment which charge shall be added to the total
assessment for each full year of deferment.
(4) Owners of property for which a special assessment has been deferred under this section shall not have use of
the improvement until:
(a) The amount of the deferred assessment, including interest due thereon, is paid in full to the city, or
(b) Such an owner desiring to make use of the improvement shall enter into an agreement with the city to pay the assessment plus accrued interest, plus future interest over a stipulated period of time in equal installments of principal plus variable installments of interest as determined by the city except that where approved by the common council, only that portion of the total amount of deferred assessment shall be collected as it applies to the portion of land being developed.
(5) Any special assessment deferred under this section
shall be a lien against the property assessed from the date of the resolution making the levy.
(6) Whenever the due date of a special assessment shall be deferred under this section a notice shall be published
in the official paper substantially as follows:
DEFERRED ASSESSMENT NOTICE
Notice is hereby given that the special assessments for the improvement of (describe the improvement) have been
determined as to each parcel of real estate affected thereby and a statement of the same is on file with the city
clerk. It is proposed to defer payment of the same with interest thereon (here insert the per cent per annum).
4.10 SPECIAL ASSESSMENTS - CHAPTER
66 OF THE WISCONSIN STATUTES ADOPTED. The
provisions of the Wisconsin statutes relating to street improvements, the laying of sanitary sewers, water mains,
storm water sewers, paving, and any other public improvement providing for the costs of installing and constructing
the same and the manner of levying special assessments against the property benefited thereby, are hereby adopted
for the City of Stevens Point and shall be in full force and effect as ordinances of said city as if fully set
forth herein except that wherever said statue provides for the giving of notice in addition to the posting and
publication of notice as provided in such statutes, personal notice shall also be given by mailing such notice
to each interested person whose post office address is known or can with reasonable diligence be ascertained at
least ten days before the hearing or proceeding specified in said notice.
4.11 CONNECTION FEE. The Common Council of the City of Stevens Point, in the
interest of providing sewage treatment and water facilities to undeveloped areas, may by resolution provide for
a special connection fee to defray the cost of installation of such improvements at such time as the land is developed
and service connected.
4.12 BI-WEEKLY PAY FOR CITY EMPLOYEES.
(1) All employees of the City of Stevens Point, including members of the police and fire departments and employees
of all other branches of city administration and government where the expenditure of funds of such department is
subject to the control of the common council shall be paid bi-weekly on the Friday following the two weeks services
completed and to be compensated for. As used in this subsection, a week is defined to be that period of time commencing
on Sunday and terminating a midnight on the following Saturday.
(2) All department heads shall file with the comptroller-treasurer or his/her designee the payrolls required by
subsection (1) above indicating thereon the number of days worked by each employee, the number of days of sick
leave and vacation taken, the number of hours of overtime worked, together with such other information as may be
prescribed by the comptroller-treasurer.
4.13 ROOM TAX.
(1) Definitions.
(a) "Hotel" or "motel" 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 breakfasts, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, 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, sanatoriums, or nursing homes, 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 and associations inures to the benefit of any private shareholder or individual.
(b) "Gross receipts" has the meaning as defined in Wisconsin statutes, Section 77.51(4) [1993-1994] insofar as applicable.
(c) "Transient" means any person residing for a continuous period of less than one month in a hotel, motel, or other furnished accommodations available to the public.
(2) Pursuant to Wisconsin Statutes, Section 66.0615, a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotelkeepers, motel operators, and other persons furnishing accommodations that area 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 percent (8%) 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 Wisconsin Statutes, Section 77.52(2)(a)1.
(3) Tax Monies.
(a) Collection of Tax. This section shall be administered by the treasurer. The tax imposed for the months of July, August, and September, 1980, and for each calendar quarter thereafter is due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the 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 calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the treasurer deems necessary. Every person required to file such quarter return shall, with his/her first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within ninety (90) days of the close of each such calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain certain such additional information as the treasurer requires. Such annual returns shall be made on forms as prescribed by the treasurer. All such returns shall be signed by the person required to file a return or his duly authorized agent, but need not be verified by oath. The treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
(b) Distribution of Tax. Commencing April 1, 2005, the room tax collection shall be allocated as follows:
1. Fifty-three and fourteen hundredths percent (53.14 %) to the general fund of the City of Stevens Point.
2. Forty-six and eighty-six one hundredths percent (46.86 %) to the Stevens Point Area Convention and Visitors Bureau.
(4) Every person furnishing rooms or lodging under
subsection (2) shall file with the treasurer an application for a permit for each place of business. Every application
for a permit shall be made upon a form prescribed by the treasurer and shall set forth the name under which the
applicant transacts or intends to transact business, the location of his/her place of business, and such other
information as the treasurer requires. 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 sellers. At the time of making an application
the applicant shall pay to the treasurer a fee of ten dollars ($10.00) for each permit.
(5) After compliance with subsection (4) and subsection (14) by the applicant, the treasurer 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 person 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.
(6) Whenever any person fails to comply with this section the treasurer may, upon ten (10) days notification and
after affording such person the opportunity to show cause why his permit should not be revoked, revoke or suspend
any or all of the permits held by such person. The treasurer shall give to such person written notice of the suspension
or revocation of any of his/her permits. The treasurer shall not issue a new permit after the revocation of a permit
unless he/she is satisfied that the former holder of the permit will comply with the provisions of this section.
A fee of ten dollars ($10.00) shall be imposed for the renewal or issuance of a permit which has been previously
suspended or revoked.
(7) If any person liable for any amount of tax under this section sells out his/her business or stock of goods
or quits the business, his/her successors or assigns shall withhold sufficient of the purchase price to cover such
amount until the former owner produces a receipt from the treasurer that it has been paid or a certificate stating
that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount of
tax from the purchase price as required, he/she shall be come personally liable for payment of the amount required
to be withheld by him/her to the extent of the price of the accommodations valued in money.
(8) The treasurer may, by office audit, determine the tax required to be paid to the city 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. One or more such office
audit determinations may be made of the amount due for anyone or for more than one period.
(9) The treasurer may, by field audit, determine the tax required to be paid to the city or the refund due to any
person under this section. The determination may be made upon the basis of the facts contained in the return being
audited or upon any other information within the treasurer's possession. The treasurer is authorized to examine
and inspect the books, records, memoranda, and property of any person in order to verify the tax liability of that
person or of another person. Nothing herein shall prevent the treasurer from making a determination of tax at any
time.
(10) If any person fails to file a return as required by this section, the treasurer shall make an estimate of
the amount of the gross receipts under subsection (2). 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 treasurer's possession or
may come into his/her possession . On the basis of this estimate the treasurer shall compute and determine the
amount required to be paid to the city, adding to the sum thus arrived at a penalty equal to ten percent (10%)
thereof. One or more such determinations may be made for one or more than one period.
(11) All unpaid taxes under this section shall bear interest at the rate of six percent (6%) per annum from the
due date of the return until the first day of the month following the month in which the tax is paid or deposited
with the treasurer. All refunded taxes shall bear interest at six percent (6%) per annum from the due date of the
return for purposes of interest computation. If the treasurer determines that any overpayment of tax has been made
intentionally or by reason of carelessness or neglect, or if the tax which was overpaid was not accompanied by
a complete return, it shall not allow any interest thereon.
(12) Delinquent tax returns shall be subject to a ten dollar ($10) late filing fee. The tax imposed by this section
shall become delinquent if not paid:
(a) In the case of a timely filed return, within thirty (30) days after the due date of the return, or within thirty (30) days after expiration of an extension period if one has been granted.
(b) In the case of no return filed or a return filed late, by the due date of the return.
(13) If due to negligence no return is filed, or
a return is filed late, or an incorrect return is filed, the entire tax finally determined shall be subject to
a penalty of twenty-five per cent (25%) of the tax, exclusive of interest or other penalties. If a person fails
to file a return when due, or files a false or fraudulent return with the intent in either case to defeat or evade
the tax imposed by this section, a penalty of fifty percent (50%) shall be added to the tax required to be paid,
exclusive of interest and other penalties.
(14) In order to protect the revenue of the city, the treasurer may require any person liable for the tax imposed
by this section to place with him/her, before or after a permit is issued, such security up to $15,000 maximum
or other suitable securities as the treasurer determines. If any taxpayer fails or refuses to place such security,
the treasurer may refuse or revoke such permit. If any taxpayer is delinquent in the payment of the taxes imposed
by this section, the treasurer may, upon ten (10) days notice, recover the taxes, interest and penalties from the
security placed with the treasurer by such taxpayer. No interest shall be paid or allowed by the city to any person
for the deposit of such security.
(15) Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts,
invoices and other pertinent papers in such form as the treasurer requires.
(16) All tax returns, schedules, exhibits, writings or audit reports relating to such returns, on file with the
treasurer, are deemed to be confidential, except the treasurer may divulge their contents to the following and
no others:
(a) The person who filed the return.
(b) Officers, agents, or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(c) The assessor, city attorney, mayor, and finance committee chairman.
(d) Such other public officials of the City of Stevens Point, when deemed necessary.
(17) No person having an administrative duty under
this section 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 section, 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 subsection (16).
(18) Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in subsection
(4), or who fails or refuses to permit the inspection of his records by the treasurer after such inspection has
been duly requested by the treasurer, or who fails to file a return as provided in this section, or who violates
any other provisions of this section, shall be subject to a forfeiture not to exceed two hundred fifty dollars
($250) each day, or portion thereof, that such violation continues, and each day in violation is deemed to constitute
a separate offense.
4.14 LICENSES WITHHELD FOR UNPAID
TAXES.
(a) The comptroller-treasurer shall furnish the city clerk and building inspector with a list and schedule of individuals
who have failed to pay any and all local city taxes, including real estate tax owed to the county, personal property
tax and room tax or who owes the city any money for any service rendered or any obligation incurred. Prior to the
issuance of any license or permit the clerk, building inspector, or other authorized person, shall ascertain whether
or not the applicant is indebted to the city as provided above and if so, shall refuse to issue the license and/or
permit.
Any applicant for a license or permit who is denied such license pursuant to this section shall have the right
to an administrative hearing on the same pursuant to chapter 68 of the Wisconsin statutes.
(b) In the event of request for a transfer of license, the City Comptroller-Treasurer shall require that adequate
funds have been deposited or escrowed with the City to insure payment of personal property taxes on property located
at the premises for which a license transfer is requested.
4.15 TAX EXEMPTION REPORTS. The city clerk shall collect the sum of five dollars ($5.00)
for each entity reporting tax exempt properties pursuant to Wisconsin statutes 70.337, Tax Exemption Reports.
4.16 CONDUCTING PRIVATE BUSINESS
ON CITY OWNED PROPERTY. Any person, firm
or corporation who shall occupy and use city owned property, except for public right-of-way and municipal airport
lands, for the purpose of conducting business, either for profit or not for profit, shall first obtain the consent
of the appropriate city committee and the Common Council of the City of Stevens Point for a specified period of
time, shall comply with any special conditions imposed by such bodies as determined to be necessary for the conduct
of such business, and shall pay a fee to said city. The fee for not for profit business shall be 10% of the gross
receipts. The fee for profit making business shall be 15% of the gross receipts.
The ordinances reproduced on this website are derived from the updated computer files used to produce the official Revised Municipal Code for the City of Stevens Point, but are unofficial. The ordinances on this web site cannot be certified under s. 889.08, Wis. Stats., and cannot be considered prima facie evidence under s. 889.04, Wis. Stats. Certain tables and maps that are a part of the official Revised Municipal Code for the City of Stevens Point are not included in the ordinance files reproduced on this website. Please consult the bound Revised Municipal Code for the City of Stevens Point, available in the City Clerk's Office, for the official text.