ORDINANCE NO. 95-13
INTRODUCED BY: Mayor John Gonzales
AN ORDINANCE FOR THE DENALI BOROUGH
AMENDING CHAPTER TWENTY OF THE DENALI BOROUGH CODE OF ORDINANCES PROVIDING FOR
OVERNIGHT ACCOMMODATION TAX.
BE IT ENACTED by the Assembly of the
Denali Borough, Alaska that:
Section 1. Classification.
This ordinance is of a general and
permanent nature.
Section 2.
Amendments to Chapter 20, Section 10.
Chapter 20, Section 10 of the Denali
Borough Code of Ordinances is amended as follows:
A. Every merchant shall keep and preserve for a
period of three years records of all rentals completed, the amount of rent
received, the amount of taxes collected, and such other books or accounts as
may be necessary to determine the amount of tax for which the merchant is
liable hereunder. Each merchant shall
permit the Borough or its agent to examine, inspect, and copy said records,
books, and accounts at any reasonable time, at the merchant’s place of
business within the Borough or the Borough office, whichever is more convenient
for the merchant, within thirty (30) days after request.
Each merchant shall permit the Borough or its agent, upon
(30) days written notice, to examine and inspect said records, books, and
accounts at the merchant’s place of business within the Borough or at the
Borough office. No audit shall take
place between June 15th and October 1st in any year unless special
circumstances require that a special audit take place during that period. In the event of a special audit, the Borough
shall notify the Merchant with thirty (30) days written notice of the date of the
audit and shall specify the reasons compelling the special audit. Such audits may be conducted by the Borough
if it has reason to believe that the reporting practices of the Merchants do
not meet requirements of this ordinance or that the Merchant or its records
will not be available during the regular audit periods.
Borough requests for books, accounts or copies of specific
records shall be in writing to the Merchant and the Merchant shall have thirty
(30) days to respond. All audits shall
be performed by a professional auditor licensed as a Certified Public
Accountant in the State of Alaska and retained for that purpose.
The Borough shall conduct audits during two (2) periods each
calendar year and they shall remain the same for each successive year unless
changed by a vote of the Assembly. Such
audits periods shall be June 1st through June 15th inclusive and October 1st
through October 15th inclusive. The
merchant shall have thirty (30) days from the date of the letter to elect one
of the two specified audit periods, on a form provided and in a manner
prescribed by the Borough.
New businesses subject to this ordinance shall have thirty
(30) days from commencing operations within the Borough (defining as collecting
their first monies for rent subject to this ordinance) to contact the Borough
and elect their audit period. Should
the Merchants under either of these circumstances fail to elect an audit
period, then the Borough may assign one at its discretion.
In any given year that the Borough determines to conduct an
audit on any specific Merchant, then those Merchants who elected an audit
period of June 1st through June 15th, the Borough shall send a “Notice of
Intent to Audit” no later than April 1st of the year in which the audit is to take
place. For those Merchants who have
selected an audit period of October 1st through October 15th, the Borough shall
send a Notice of Intent to Audit no later than August 1st of the year in which
the audit is to take place.
Any Merchant who fails to comply with the request set by
this ordinance will be assessed a penalty of $150.00 per day until that request
has been satisfied.
Section 3. Effective
Date. This ordinance becomes effective upon
adoption by the Denali Borough Assembly, and signature of the Mayor.
DATE INTRODUCED: February
11, 1996
FIRST READING: February 11, 1996
PUBLIC HEARING: March 10, 1996
PASSED and APPROVED by the DENALI BOROUGH ASSEMBLY this 10th
day of March, 1996.
SIGNATURE ON FILE
Mayor
ATTEST: SIGNATURE ON FILE
Borough Clerk