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INSTRUCTIONS FOR LINES 1 THROUGH 11 (cont'd.)
2) Sales by public schools, colleges, universities, hospitals, organizations holding a Certificate of Exempt Status
sanitoriums, or nursing homes, and sales by agency (CES) from the Wisconsin Department of Revenue, and
camps (that is, camps operated by nonprofit corporations any federally recognized American Indian Tribe or Band
or associations organized and operated exclusively for in Wisconsin.
religious, charitable, or educational purposes).
4) Rentals by any public or private elementary or secondary
school exempt from Wisconsin income or franchise taxes,
Line 2. Multiply the amount on line 1 by 2.5% (.025). Enter
including school districts.
the result on line 2.
Line 8. Multiply the amount on line 7 by 3% (.03). Enter the
Line 3. Enter the amount of taxable receipts *from furnishing
result on line 8.
rooms or lodging to any person residing for a period of less than
one month in a hotel, motel, or other furnished accommoda-
Line 9. Add lines 2, 4, 6 and 8 and enter the total on line 9.
tions available to the public within the City of Milwaukee for
Note: If you are filing an annual exposition tax return you
the period covered by the return.
would add lines 2, 4, 5b, 6b, and 8.
Line 4. Multiply the amount on line 3 by 7% (.07). Enter the
Line 10. If you do not file a return on time, you are subject
result on line 4.
to interest at the rate of 1.5% per month on the tax on line 9
from the due date to the date the return is filed. Include this
Line 5. Enter the amount of taxable receipts from sales in the
amount on line 10.
district of candy, soft drinks, and prepared foods. The tax is
also imposed on sales of alcoholic beverages if the alcoholic In addition, late returns may be subject to 1) a $20 late filing
beverage is for consumption on the seller’s premises. fee, and 2) a negligence penalty of 5% for each month, or
portion of a month, the return is late, up to a maximum of
Taxable receipts do not include :*
25%. You will be notified if an additional amount is due.
1) Sales to federal and Wisconsin governmental units
(including Wisconsin counties, cities, villages, towns, Line 11. Add the amounts on lines 9 and 10 and enter the total
public schools, and school districts), local exposition on line 11. This is the amount you owe. CAUTION: DO NOT
district, local professional baseball park district, nonprofit reduce the amount due on this line by any refund or credit from
organizations holding a Certificate of Exempt Status prior period returns.
(CES) from the Wisconsin Department of Revenue, and
any federally recognized American Indian Tribe or Band Payment of the amount due may be made by check or money
in Wisconsin. order made payable to the Wisconsin Department of Revenue.
Write your tax account number on your check or money or-
2) Sales by any public or private elementary or secondary der and enclose it with your completed Local Exposition Tax
school exempt from Wisconsin income or franchise taxes, Return.
including school districts.
Sign and date your return: Sign and date your return in the
Line 6. Multiply line 5 by 0.5% (.005). Enter the result on area provided near the bottom of the return.
line 6.
Phone number. Enter the telephone number where you can be
Line 7. Enter the amount of taxable receipts from the rental reached during the day.
of Type 1 automobiles, in the District, for 30 days or less, by
establishments primarily engaged in the short-term rental of * For purposes of lines 1, 3, 5, and 7, you may reduce taxable
passenger cars without drivers. receipts in the current reporting period by sales reported
as taxable on a previously filed return when you receive a
A “Type 1 automobile” is defined as a motor vehicle designed
valid exemption certificate after the sale. The deduction is
and used primarily for carrying persons but does not come
claimed on the return for the period in which you received
within the definition of motor bus, motorcycle, moped, motor
the exemption certificate. You may claim the deduction only
bicycle, motor home, or motor vehicles licensed as trucks.
if all of the following apply:
Taxable receipts do not include :* • You paid the tax to the Department of Revenue
1) Rerentals • You have returned to the buyer, in cash or credit, all tax
2) Rentals of service or repair replacement vehicles. previously paid by the buyer
3) Rentals to federal and Wisconsin governmental units • The local expo tax return on which you will claim the
(including Wisconsin counties, cities, villages, towns, deduction is in the same taxable year (for income or
public schools, and school districts), local exposition franchise tax purposes) in which you reported the sale and
district, local professional baseball park district, nonprofit paid the local expo tax.
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