Denali Borough

Ordinance 01-10

Version A

Introduced by: Assembly Member Jerry Mueller

AN ORDINANCE AMENDING THE DENALI BOROUGH CHARTER, ARTICLE XI, SECTION 11.01, REGARDING AN EXCURSION TAX.

BE IT ENACTED by the Denali Borough, Alaska that:

Section 1. Classification

This ordinance is of a general and permanent nature.

Section 2. Article XI, Section 11.01 amended.

Section 11.01, of Article XI of the Denali Borough Charter is hereby amended by adding the following paragraph:

There shall be a (3%) excursion tax levied against the goods and services provided by businesses operating in the Denali Borough commencing on January 1, 2003:

Definitions: For the propose of this ordinance the following words shall have the meaning as set forth below:

A.) Excursion means any of the following:

1.) Raft, canoe, kayak trips, rentals and instruction.

2.) Gift shops, art galleries, museums, and souvenir stands or concessions.

3.) Guided services required to be licensed by the State of Alaska.

4.) Dog sled tours and exhibitions.

5.) Guided hiking.

6.) Bicycle tours, rentals and charters.

7.) Photographs, movies, and videos produced, sold, or exhibited in the Denali Borough.

8.) Horseback trips, rentals and instruction.

9.) Flight seeing tours and charters, both rotary and fixed wing.

10.) Motorized vehicle tours, rentals and charters on land or water excluding courtesy shuttle services providing for services taxable under this ordinance.

11.) Gold Panning.

12.) Dinner theaters.

13.) Golf Course.

An owner of a business considered an excursion who contracts with a third party to operate for the benefit of the owner is also a merchant. However, a landlord who leases property to a third party to operate the business to benefit the third party is not a merchant.

This tax will be established by ordinance in accordance with state law.

Section 3. Effective Date

This ordinance becomes effective upon adoption by the Denali Borough Assembly, signature of the Mayor, and approval by a majority vote at the next regular election of the Denali Borough.

DATE INTRODUCED: August 12, 2001

FIRST READING: August 12, 2001

PUBLIC HEARING:

PASSED and APPROVED by the DENALI BOROUGH ASSEMBLY this day of , 2001.

Mayor

ATTEST:

Clerk