POSTPONED INDEFINITLY

 

DENALI BOROUGH, ALASKA

ORDINANCE NUMBER:  01-14

 

AN ORDINANCE ADDING TITLE III, CHAPTER 22A, TITLED EXCURSION TAX TO THE DENALI BOROUGH CODE OF ORDINANCES

INTRODUCED BY:

Assembly Member, Scott S. Stowell

 

CLASSIFICATION:  THIS ORDINANCE IS OF A GENERAL AND PERMANENT NATURE

VERSION A

 

 TITLE III.  REVENUE AND FINANCE

 

CHAPTER 22A.

 

EXCURSION TAX

 

 

Sections:

Section 1.  Purpose and intent.

Section 2. Severability.

Section 3.  Levied.

Section 4.  Sales and services subject to tax.

Section 5.  Exemptions. 

Section 6.  Employees - Subcontractors.

Section 7.  Exemption for senior and disabled citizens.

Section 8.  Exemptions – Seller’s liability for incorrect determination –

Buyer’s protest – Appeals.

Section 9.  General-Payment by buyer and collection by seller.

Section 10. General – Seller - Liability to the borough - Successor liability

- Corporate officer liability.

Section 11.  General - Administration enforcement authority - Request for

ruling - Appeal of determination.

Section 12.  General - Refunds.

Section 13.  Tax jurisdiction - Office location of seller.

Section 14.  Bracket collection schedule.

Section 15.  Computation – Seller - Restrictions on impositions of tax.

Section 16.  Computation - Installment sales - Tax collected when.

Section 17.  Returns/records/audit – Returns – Filing required – Filing

schedule.

Section 18.  Returns/records/audit – Returns – Contents.

Section 19.  Return/records/audit – Returns and sales taxes – Filing and

payment required by due date.

Section 20.  Penalties and interest. 

Section 21.  Returns/records/audits – Returns – Confidentiality requirement

– Exceptions.

Section 22.  Sales tax liens.

Section 23.  Violations a Misdemeanor.

Section 24.  Returns/records/audit – Records – Seller recordkeeping

required – Loss of records.

Section 25.  Returns/records/audit – Audit – Authority – Seller’s consent to

inspection of federal income tax returns – Estimated tax –

Results.

Section 26.  Returns/records/audit – Audit – Protest.

Section 27.  Deposit of funds.

Section 28.  Effective Date.

Section 29.  Definitions.

 

Section 1.  Purpose and intent.  The purpose of the tax levied under this chapter is to raise revenues to meet the present and future requirements of the borough’s capital improvement obligations, including without limitation capital funding for borough school purposes.  The scope of the tax levied shall be broadly interpreted and exemptions narrowly interpreted.

 

Section 2. Severability.  If any provision of this ordinance or any application thereof to any person or circumstance is held invalid, the remainder of this ordinance and application thereof to any person or circumstances shall not be affected thereby.

 

Section 3.  Levied.

 

A.                                         There is levied by the borough an excursion tax having the meaning defined in Section 29 of this ordinance.  This tax shall be a tax equal to three percent (3%) of the gross sales price or charge made for any and all services and activities listed under the definition of "excursion" in Section 29 of this ordinance, from and after April 1, 2002.

 

 

 

 

 

 

Section 4.  Sales and services subject to tax.  Such tax shall be levied upon but not be limited to:

 

A.                                         Local transportation for hire or persons by common carriers, including motor transportation, taxicab companies, aircraft, water charters, and all other means of transportation for hire excluding courtesy shuttle services.

B.                                         Raft, canoe, kayak trips, rentals and instruction.

C.                                         Items sold in gift shops, souvenir stands or concessions.

D.                                        Dog sled tours and exhibitions, bicycle tours, rentals, and guided hiking.

E.                                         Photographs, movies, and videos produced and sold in the Denali Borough.

F.                                          Horse back trips, rentals and instruction.

G.                                        Flightseeing tours and charters, both rotary and fixed wing.

H.                                        Motorized vehicle tours and charters on land or water.

I.                                            Car and truck rentals within the Borough.

J.                                           Recreational gold panning as a business.

K.                                        Dinner theatres and associated charges.

L.                                         Golf course greens fees and equipment rentals.

M.                   Printing or printed matter and photo processing of all types, kind and character, and other services of printing, publishing or advertising.

N.                    The rental of recreational equipment and instruction.

O.                    Guiding services where required to be licensed by the State of Alaska.

P.                     The sale of tickets or admissions to places of amusement, to athletic entertainment, recreational events of dues or fees for privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities.

 

Section 5.  Exemptions.  The following sales and services are exempt transactions and are not subject to taxation by the borough:

 

A.        Gross receipts or proceeds derived from sales or services which the municipality is prohibited from taxing under the laws of the state, or under the laws and Constitution of the United States.

 

B.        Gross receipts or proceeds derived from sales to the United States Government, State of Alaska, Denali Borough or Denali Borough School District.

 

C.        Fees for professional services of licensed accountants, attorneys, architects, engineers, medical doctors, medical clinics, osteopathy, optometrists and chiropractors, dentists, ambulance services.

D.        Receipts or proceeds of the retail sale of prescription drugs and medication.

E.         Fees for professional veterinary services.

F.         All rental charges for short term occupancy that are taxed under the overnight accommodations tax ordinance.

G.        Sale of raw materials or mined natural resources (examples are: coal, gravel, limestone. . .).

H.        The provision of garbage collection services, electricity, and telephone service.

I.          Food sold in restaurants, bars, delis, and bakeries for immediate consumption.

 

Section 7.  Exemption for senior and disabled citizens.  A person who resides within the boundaries of the borough are maintains a permanent place of abode, who is sixty-five years of age or older or who is qualified to receive one hundred percent benefits conferred by virtue of the Social Security Act of the United States may apply for a sales tax exemption.

 

Section 8.  Exemptions – Seller’s liability for incorrect determination – Buyer’s protest – Appeals.

 

A.        A seller shall determine in the first instance whether a sale is exempt under this chapter.  However, if a seller incorrectly determines that a sale is exempt, and does not collect the tax from the buyer, then the seller is liable to the borough for the uncollected tax.

 

B.        If the seller determines that a sale is not exempt, but the buyer believes the sale to be exempt, then the buyer may protest the tax by paying the tax at the time of sale and filing a certificate of protest form with the borough no later than 60 days after the date of sale.  The seller shall collect the protested tax at the time of the sale.

C.        If the seller determines that a sales is exempt, the seller can request a determination on whether a sale is exempt by filing a certificate of protest form with the borough no later than 60 days after the date of sale.  The seller shall continue to collect the tax at the time of sale, until the seller receives a determination from the borough.

D.        The mayor will rule on each protest by sending to the buyer or seller a written determination on the protest.  If the protest is allowed, a refund of the sales tax paid will be remitted to the buyer with the determination.

E.         Either the buyer or seller may appeal the mayor’s determination to the borough assembly.

Section 9.  General-Payment by buyer and collection by seller.  The obligation of the tax is upon the buyer.  The seller shall collect the tax at the time of payment for the sale, except as provided in this chapter.

 

Section 10.  General – Seller - Liability to the borough - Successor liability - Corporate officer liability.

 

A.        All sales taxes collected or which should have been collected pursuant to this chapter are borough monies for which the seller is at all times liable to the borough.  The seller is also liable for all monies collected from the buyer as sales tax.

B.        Any person acquiring an ownership interest in an ongoing business or the accounts receivable of a business, whether by purchase, foreclosure, or otherwise, shall not be liable for the payment of taxes, penalties, interest, fees and costs accruing and unpaid to the borough on account of the operation of the business by the former owner, owners or assigns.  The borough shall attach a lien against the business equal to the payment of taxes, penalties, interest, fees, and costs accrued and unpaid by the business at the time of the sale of the business.  The value of this lien shall be deducted from the final sale price of the business

D.        The president and any officer, employee or agent of a corporation having control of, supervision of, or charged with the responsibility of filing sales tax returns or remitting sales taxes is personally liable for any unpaid corporate sales taxes, penalties, interest, fees and costs accruing and unpaid to the borough.  Dissolution of, or sale of, or other change in the form of the corporation does not discharge this liability.

 

Section 11.  General - Administration enforcement authority - Request for ruling - Appeal of determination.

 

A.        The mayor shall have the authority to enforce proper registration, reporting and tax collection requirements imposed in this chapter, including the authority to implement and interpret this chapter, in a manner consistent with the provisions of this chapter.

 

B.        Any taxpayer under this chapter, or any seller obliged to collect the tax under this chapter, or any borough official may apply to the mayor for a determination on the application of this chapter to an actual fact situation.

 

C.        Any taxpayer or seller may appeal any written determination made by the mayor or borough administration pursuant to this section or section 25 of this chapter by appealing to the borough assembly, within 30 days of the date of the determination; otherwise a challenge or protest of a determination of the mayor or borough administration made under this section or section 25 of this chapter is barred.

 

Section 12.  General - Refunds.

 

A.        No sales tax refund shall be made unless the claimant complies with the requirements to obtain a sales tax return set out in this section.

 

B.        A claim for refund of sales taxes paid for exempt sales shall be denied unless the claimant complies with section 26.

 

C.        A claim for refund of sales taxes overcollected in error is barred unless:

 

1.         The claimant files a claim for refund with the borough within one year of the date of sale, on the form prescribed by the borough; and

 

2.         If the claimant is a seller, and the tax refund is owed to any buyer, the seller submits, and the borough approves, a refund plan to all affected buyers.

 

D.        A claim for refund overpaid in error because of a mistake on the face of a sales tax return is barred unless:

 

1.         The claimant files a claim for refund within one year of the due date of the return, on the form prescribed by the borough; and

2.         The claimant files an amended return pursuant to the requirements of this chapter.

 

E.         When the borough initiates an audit or estimate pursuant to sections 24-25, the period for claiming a refund under sections (C) and (D) above is the same as the period under audit, but in no case more than three years from the date of sale.

F.         The borough shall not be liable for interest on any refund claimed or paid, or for any costs incurred by a buyer or seller in claiming or obtaining a refund.

Section 13.  Tax jurisdiction - Office location of seller.

 

A.        The rate of tax to be added to the sales price is based on the place of sale.  The place of sale of goods is where the goods are delivered.  The place of sale of services is where the services are delivered, which means the place where the services are rendered.  The borough shall determine the place of sale of a good, service or rental pursuant to this section, and the borough’s determination is final.

B.        When there is a question or dispute over the place where services are rendered, a seller of a service may, after requesting and receiving borough approval in writing, collect the tax based on the office location of the business selling such services.  Approval of a request to collect a tax at the seller’s office location is completely within the discretion of the borough, and shall not be granted if the borough has already determined that the place of sale for the seller’s industry is not the office location.

C.        The seller is liable for any sales taxes due because of the seller’s incorrect determination of the sales tax rate to be applied.

 

Section 14.  Bracket collection schedule.  Sellers shall add the tax levied under this chapter to the sales price collected in accordance with a schedule prepared by the borough treasurer in such manner as to provide an effective tax collection equal to the applicable rate levied.

 

Section 15.  Computation – Seller - Restrictions on impositions of tax.

 

A.        The seller shall, whenever feasible, separately state the tax to the buyer on each taxable transaction.  When not feasible to state separately, the seller shall prominently display a sign indicating the imposition of the tax.

B.        A seller shall not advertise, hold out or state to the public or to any buyer, directly or indirectly, that the tax payment or any part thereof imposed by this chapter shall be assumed or absorbed by the seller, or that it will not be added to the sales price or that it will be refunded or assumed, in whole or in part.

 

Section 16.  Computation - Installment sales - Tax collected when.  When a sale is made on an installment basis, the sales tax shall be collected at the time of the sale.

 

Section 17.  Returns/records/audit – Returns – Filing required – Filing schedule.

 

A.        Every seller is required to file a sales tax return, on forms furnished by the borough, according to the filing schedule established by the borough for that seller, whether or not any sale was made.

 

B.        All sellers shall file sales tax returns on a quarterly basis, except as follows:

 

1.         For the first 6 months after a business license is issued, returns shall be filed monthly.

2.         When the seller entered into a secured payment agreement with the borough, returns shall be filed monthly, until all delinquencies are cured, and for six months thereafter.

3.         For accounts which have had less than $1,000 in taxable sales in the preceding twelve (12) months, returns may be filed annually.

4.         A seller with a delinquent account, which includes a balance due of over $25, or a missed filing, who fails to cure the delinquency within 15 days of the date of a notice of delinquency sent by regular mail, shall file on a monthly basis.

 

C.        Where a new business license is issued because of a change in the form of the seller’s organization, or a change in the seller’s business name that does not affect the ownership, the seller may be permitted to file quarterly, depending upon the seller’s tax return filing history.

D.        A seller may apply at any time to the borough, in writing, for a change in filing schedule.  The borough may consider the seller’s sales tax return filing history in making a determination on the application, but no change shall be approved, unless the seller has substantially complied with this chapter for the six-month period preceding the application.

 

Section 18.  Returns/records/audit – Returns – Contents.

 

A.        Every seller required by this chapter to collect sales tax shall file with the borough upon forms furnished by it a return setting forth the following information with totals rounded to the nearest dollar:

 

                                    1.         Gross sales;

2.         The non-taxable portions separately stating the amount of sales revenue attributable to each class of exemption;

                                    3.         Computation of taxes to be remitted;

                                    4.         Such other information as may be required by the borough.

 

B.        The borough reserves the right to reject a filed return for failure to comply with the requirements of this section, for one year from the date of filing.  The borough shall give written notice to a seller that a return has been rejected, including the reason for the rejection.

 

Section 19.  Return/records/audit – Returns and sales taxes – Filing and payment required by due date.

 

A.        A completed sales tax return, together with remittance in full for the amount of sales taxes collected or which should have been collected, or for monies collected as taxes by the seller, must be transmitted to the borough on or before the first business day following the last day of the month following the end of each reporting period.

B.        A transmittal of taxes made by mail shall not be considered delinquent if the postmark on the envelope indicates the date of mailing to be on or before the first business day following the last day of the month following the end of the reporting period.

C.        Any seller who filed or should have filed a sales tax return for the prior month shall file a return even though no tax may be due.  This return shall show no tax is allegedly due, or, if the business is sold, then the person to whom it was sold, the date it was sold, and the address and telephone number of the person to whom it was sold.

D.        Proof of claimed exemptions must be retained by the seller and provided to the borough auditor when an audit is requested.  These documents shall be retained for a period of two years.

E.         In the event that a seller will not be conducting business for thirty days or more, the beginning and ending dates that the seller will not be operating may be noted on the last sales tax return filed prior to temporary closure.  This procedure, or other notice in writing, will excuse the seller from filing monthly returns during temporary closures.  Seller must, however, make the above notation or file monthly returns; failure to do so will result in penalty and interest.

 

Section 20.  Penalties and interest. 

 

A.        A merchant who fails timely to file a return as required by this ordinance shall pay to the borough a penalty of fifty percent of the tax shown or which should have been shown on the return, but the penalty shall not exceed one thousand dollars.  Provided, however, that if the return is filed more than thirty days after it is due, then the merchant shall pay a penalty of one thousand dollars.  In addition the merchant shall pay the borough’s administrative costs of collection incurred in enforcing the requirement to file a return.  Penalties and administrative costs of collection are due immediately upon accrual and are delinquent thereafter.

 

 

 

B.        A merchant who fails timely to transmit the tax required by this ordinance shall pay a penalty of five percent of the taxes owed for each month or portion thereof during which the taxes are delinquent, but the penalty shall not exceed twenty-five percent of the amount of the delinquent taxes or one thousand dollars whichever is less.  This penalty shall be paid in addition to the penalty provided in subsection A for failure to file a return.  In addition the merchant shall pay the borough’s administrative costs of collection and interest at the rate of fifteen percent per year on all delinquent taxes, not including penalties and administrative costs of collection, from the due date until paid in full.  Penalties, interest and administrative costs of collection are due immediately upon accrual and are delinquent thereafter.

 

Section 21.  Returns/records/audits – Returns – Confidentiality requirement – Exceptions.

 

A.        Returns which include remittance in full of all sales taxes due and which are timely and properly filed with the borough for the purposes of complying with the terms of this chapter and all data obtained from such returns are confidential, and such returns and data obtained therefrom shall be kept from inspection by all private persons.  Nothing contained in this section shall be construed to prohibit the audit and investigation by the borough of any return filed under this chapter or of the books and records of any seller required to file any return under this chapter.

B.        Nothing contained in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular buyers or sellers, nor to prohibit the furnishing of information on a reciprocal basis to other agencies or political subdivisions of the state or the United States concerned with the enforcement of tax laws.

 

C.        Nothing contained in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular buyers or sellers, nor to prohibit the furnishing of information on a reciprocal basis to other agencies or political subdivisions of the state or the United States concerned with the enforcement of tax laws.

 

D.        A prospective lessee or purchaser of any business or business interest may inquire as the obligation or tax status of any business upon presenting to the mayor a release of tax information request signed by the registered owner of the business.

 

Section 22.  Sales tax liens.

 

A.        The sales tax, interest and penalties imposed by this chapter, and the administrative costs, shall constitute a lien in favor of the borough upon all of the real and personal property of every person making taxable sales subject to this chapter.

B.        The lien imposed by this section arises and attaches at such time as payment becomes delinquent and continues until the entire amount is satisfied.

C.        If delinquent sales taxes, including interest and penalties, are not paid within ten (10) days from the mailing of notice and demand for payment thereof, a notice of lien may be recorded in the office of the district recorder and upon recordation of a lien arising under this section has priority over any other liens.

D.        An action to foreclose a lien created by this section shall be commenced and pursued in the manner provided for foreclosure of liens in AS 09.45.170 through AS 09.45.220.

E.         The remedy provided in this section is not exclusive and shall be in addition to all other remedies available to the borough to collect the sales taxes, penalties and interest due under this chapter.

F.      Fees for the administrative costs of filing notice of liens and releasing liens shall be:

 

1.         Filing of notice of lien:  One hundred dollars plus recorder’s filing fee;

2.         Release of liens:  One hundred dollars plus recorder’s filing fee.

 

Section 23.  Violations a Misdemeanor.  A person who violates a provision of this ordinance is guilty of a misdemeanor and shall be punished by a fine not exceeding one thousand dollars or imprisonment for not more than ninety days or both.

 

 

 

 

 

 

 

 

Section 24.  Returns/records/audit – Records – Seller recordkeeping required – Loss of records.

 

A.        Every seller engaged in activity subject to this chapter shall keep and preserve suitable records of all sales made by the seller and such other books or accounts as may be necessary to determine the amount of tax which he is obliged to collect.  Every seller shall preserve suitable records of sales for a period of 3 years from the date of the return reporting such sales, and shall preserve for a period of 3 years all invoices of goods and merchandise purchased for resale, and all such other books, invoices and records as may be necessary to accurately determine the amount of taxes which the seller was obliged to collect under this chapter.

B.        A seller shall immediately notify the borough of any fire, theft or other casualty which prevents his or her compliance with this chapter.  The casualty constitutes a defense to any penalty provided in this chapter if determined to be the proximate cause of the failure to comply for a given reporting period, but does not excuse the seller from liability for taxes due.  Accidental loss of funds or records is not a defense against the penalties of this chapter.

 

Section 25.  Returns/records/audit – Audit – Authority – Seller’s consent to inspection of federal income tax returns – Estimated tax – Results.

 

A.        The borough administration may examine and audit any relevant books, papers, records, returns or memoranda of any seller, may require the attendance of any seller or buyer, or any officer or employee of a seller or buyer at a meeting or hearing, and may require production of all relevant business records, in order to determine whether the seller has complied with this chapter.

B.        A seller required to register for sales tax collection under this chapter consents to the inspection of the seller’s federal income tax returns in order to determine the seller’s compliance with this chapter.

 

 

 

C.        If the borough is unable to ascertain the amount of tax due from a seller because the seller has failed to keep accurate records, has failed or refused to allow an audit or inspection of records, has failed to file a return, has falsified records, or has improperly calculated the tax, then the borough may estimate the tax due based upon any information available to it.  The borough shall send a written notice of the estimated ax due to the seller, and of the assessment of an audit estimate fee.

D.        The results of any examination or audit performed under this section shall be reported in writing to the seller.

 

Section 26.  Returns/records/audit – Audit – Protest.

 

A.        If the seller wishes to dispute the amount of the estimate, or the results of an examination or audit, the seller must file a protest with the borough within 30 days of the date of the notice of estimated tax or results of an audit or examination.  The protest must set forth:

 

1.         The seller’s justification for reducing or increasing the estimated tax amount, including any missing sales tax returns for the periods estimated; or

2.         The seller’s reasons for challenging the examination or audit results.

 

B.        In processing the protest, the borough may hold an informal meeting or hearing with the seller, either on its own or upon request of the seller, and may also require that the seller submit to an audit.

C.        The borough mayor or his designee shall make a written determination of the seller’s protest, and mail a copy of the determination to the seller.

 

Section 27.  Deposit of funds.

 

A.        Taxes collected under the provisions of this chapter shall be deposited by the borough treasurer in the general fund.

B.        The proceeds of the tax levied by this chapter shall be used in such amounts and for such purposes as the borough assembly shall determine.  It is the intent of this ordinance that the proceeds shall be applied first to the repayment of the borough permanent fund such amounts advanced for school matching capital improvement projects and the interest thereon before being used for other purposes.  Other purposes for the proceeds may include:

 

 

 

1.         Capital improvement projects for the borough and its schools;

2.         Other borough expenditures including school, public and fire safety and protection projects.

 

Section 28.  Effective Date of this tax:  This sales tax is effective from and after April 1, 2001.

 

Section 29.  Definitions.  For the purpose of this chapter, the following terms shall be defined as follows:

 

A.        “Buyer or consumer” means, without limitation, every individual, receiver, assignee, trustee in bankruptcy, trust estate, member, firm, partnership, joint venture, club, company, business, trust corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

 

B.        “Borough mayor” means the duly elected borough mayor, or other borough employee designated to perform the functions and duties of the mayor as described in this chapter.

C.        “Common carrier” is a person or entity that holds itself out to the general public as providing transportation of goods for compensation and regularly issues bills of lading or other receipts for the carriage of goods.

D.        "Excursion" means any and all of the following:

 

A.      Transportation for hire or persons by common carriers, including motor transportation, taxicab companies, aircraft, water charters, and all other means of transportation for hire excluding courtesy shuttle services.

B.     Raft, canoe, kayak trips, rentals and instruction.

C.     Items sold in gift shops, souvenir stands or concessions.

D.    Dog sled tours and exhibitions, bicycle tours, rentals, and guided hiking.

E.     Photographs, movies, and videos produced and sold in the Denali Borough.

F.      Horse back trips, rentals and instruction.

G.    Flightseeing tours and charters, both rotary and fixed wing.

H.    Motorized vehicle tours and charters on land or water.

I.        Car and truck rentals within the Borough.

J.       Recreational gold panning as a business.

K.    Dinner theatres and associated charges.

L.     Golf course greens fees and equipment rentals.

M.   Printing or printed matter and photo processing of all types, kind and character, and other services of printing, publishing or advertising.

N.  The rental of recreational equipment and instruction.

O.  Guiding services where required to be licensed by the State of Alaska.

P.    The sale of tickets or admissions to places of amusement, to athletic

entertainment, recreational events of dues or fees for privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities.

 

D.        “Retail sales” means any sale of tangible personal property, including barter, credit, installment and conditional sales, for any purpose other than resale in the regular course of business.  The delivery of property in the borough by a seller whose principal place of business is outside the borough to a buyer or consumer is a retail sale made within the borough, if such retailer maintains any office, distribution, sales house, warehouse, or any other place of business, or solicits business or receives orders through any agent, salesman or other type of representative within the borough.

E.         “Sale of goods” means the sale of all items purchased or delivered at the same time or within twenty-four hour period, from a single retailer, shall be added together and the tax levied on the aggregate amount thereof.

F.         “Sale of services” means the sale of services, which includes parts and labor, for a specific job or task, or for a guided or supervised activity.  Sales tax shall be computed on the invoice for the total job, task or activity, said invoice period not to exceed thirty days.

G.        “Sales price” means and includes the total consideration in money, credit, rights or other property or value expressed in terms of money, paid or delivered by a buyer to a seller, all without deduction on account of costs of labor, interest, discount, delivery, taxes or other seller’s expense paid or accrued.

H.        “Seller” means any person or entity making a retail sale to a buyer or consumer, whether as agent, broker or principal, any person or entity performing services for remuneration, or a purchasing cooperative.

I.          “Services” shall mean all services of every manner and description that are performed or furnished for consideration, whether in connection with the sales of goods or not, but does not include the services rendered by an employee to an employer.

 

J.         A “capital equipment sale” shall mean a sale of fixed or moveable furniture, fixtures, or equipment with an ordinary estimated useful life of three years or more, which would be subject to depreciation in the computation or net business income tax purposes.  A “capital equipment sale” may include the cost of installation or be comprised of a combination of several distinct items, each of which individually may cost less than two thousand dollars, provided that the price of sale is computed on a lump sum basis, rather than as an aggregation of individually identifiable prices.

 

K.        “Sales tax” means and includes the tax levied in this chapter on gross revenues derived from all taxable commercial retail sales or services, said revenues being computed in dollars and cents and the tax payable by the seller or the person performing the services.

 

Section 30.  Effective date of this ordinance.

 

This ordinance becomes effective upon adoption by the Denali Borough Assembly, signature of the Mayor, and approval by a majority vote at the regular election of the Denali Borough to be held on November 7, 200_.

 

 

                                                           DATE INTRODUCED:  October 14, 2001

                                                            FIRST READING:        October 14, 2001

                                                            PUBLIC HEARING:      _______________

 

 

 

 

131899

 


Denali Borough

Sales Tax Chart

Effective April 1, 2001

 

Amount:

 

 

 

Tax:

 

Amount:

 

 

 

Tax:

 

 

 

 

 

 

 

 

 

 

 

Under

$1.00

 

 

$0.00

 

16.84

through

17.16

 

.51

 

 

 

 

 

 

17.17

through

17.49

 

.52

1.00

through

1.16

 

.03

 

17.50

through

17.83

 

.53

1.17

through

1.50

 

.04

 

17.84

through

18.16

 

.54

1.51

through

1.83

 

.05

 

18.17

through

18.49

 

.55

1.84

through

2.16

 

.06

 

18.50

through

18.83

 

.56

2.17

through

2.50

 

.07

 

18.84

through

19.16

 

.57

2.51

through

2.83

 

.08

 

19.17

through

19.49

 

.58

2.84

through

3.16

 

.09

 

19.50

through

19.83

 

.59

3.17

through

3.50

 

.10

 

19.84

through

20.16

 

.60

3.51

through

3.83

 

.11

 

20.17

through

20.49

 

.61

3.84

through

4.16

 

.12

 

20.50

through

20.83

 

.62

4.17

through

4.49

 

.13

 

20.84

through

21.16

 

.63

4.50

through

4.83

 

.14

 

21.17

through

21.49

 

.64

4.84

through

5.16

 

.15

 

21.50

through

21.83

 

.65

5.17

through

5.49

 

.16

 

21.84

through

22.16

 

.66

5.50

through

5.83

 

.17

 

22.17

through

22.49

 

.67

5.84

through

6.16

 

.18

 

22.50

through

22.83

 

.68

6.17

through

6.49

 

.19

 

22.84

through

23.16

 

.69

6.50

through

6.83

 

.20

 

23.17

through

23.49

 

.70

6.84

through

7.16

 

.21

 

23.50

through

23.83

 

.71

7.17

through

7.49

 

.22

 

23.84

through

24.16

 

.72

7.50

through

7.83

 

.23

 

24.17

through

24.49

 

.73

7.84

through

8.16

 

.24

 

24.50

through

24.83

 

.74

8.17

through

8.49

 

.25

 

24.84

through

25.16

 

.75

8.50

through

8.83

 

.26

 

25.17

through

25.49

 

.76

8.84

through

9.16

 

.27

 

25.50

through

25.83

 

.77

9.17

through

9.49

 

.28

 

25.84

through

26.16

 

.78

9.50

through

9.83

 

.29

 

26.17

through

26.49

 

.79

9.84

through

10.16

 

.30

 

26.50

through

26.83

 

.80

10.17

through

10.49

 

.31

 

26.84

through

27.16

 

.81

10.50

through

10.83

 

.32

 

27.17

through

27.49

 

.82

10.84

through

11.16

 

.33

 

27.50

through

27.83

 

.83

11.17

through

11.49

 

.34

 

27.84

through

28.16

 

.84

11.50

through

11.83

 

.35

 

28.17

through

28.49

 

.85

11.84

through

12.16

 

.36

 

28.50

through

28.83

 

.86

12.17

through

12.49

 

.37

 

28.84

through

29.16

 

.87

12.50

through

12.83

 

.38

 

29.17

through

29.49

 

.88

12.84

through

13.16

 

.39

 

29.50

through

29.83

 

.89

13.17

through

13.49

 

.40

 

29.84

through

30.16

 

.90

13.50

through

13.83

 

.41

 

30.17

through

30.49

 

.91

13.84

through

14.16

 

.42

 

30.50

through

30.83

 

.92

14.17

through

14.49

 

.43

 

30.84

through

31.16

 

.93

14.50

through

14.83

 

.44

 

31.17

through

31.49

 

.94

14.84

through

15.16

 

.45

 

31.50

through

31.83

 

.95

15.17

through

15.49

 

.46

 

31.84

through

32.16

 

.96

15.50

through

15.83

 

.47

 

32.17

through

32.49

 

.97

15.84

through

16.16

 

.48

 

32.50

through

32.83

 

.98

16.17

through

16.49

 

.49

 

32.84

through

33.16

 

.99

16.50

through

16.83

 

.50

 

33.17

through

33.49

 

1.00