POSTPONED
INDEFINITELY 9/10/00
Ordinance 99-05
Introduced By: Shar Berg
Version A
An Ordinance
Establishing a Luxury Tax
Section 1. Classification
This
ordinance is of a general and permanent nature.
Section 2. Survivability
If any
provision of this ordinance or any application thereof to any person or
circumstances is held invalid, the reminder of this ordinances and the
application to other persons or circumstances shall not be effected thereby.
Section 3. Definitions
Luxury Tax: A tax paid by businesses with intent to fund Fire and EMS Service
and promote Tourism and Marketing within the Denali Borough. With any additional funds supporting
education. This tax shell be collected
on all activity’s that will operate between May 1st and September 30th of each
year.
Business: For the purpose of this ordinance
the following businesses shall be responsible for collecting this tax:
All
Restaurants and Eating Establishments
Bars and
Lounges
Taxi
Park Tours
Gift Shops
Rafting
Kayaking
Off-Road
Vehicles Tours and Rides
Horseback
Riding Outfitters
Guiding and
Packing Services
Dog Sled
Tours
Bicycles
Rental and Tours
Flight
seeing (fixed winged and helicopter)
This may be
added to or subtracted from at any time by majority vote of the Denali Borough
Assembly.
Section 4. Imposition of an
Activities Tax
There shall
be a 3% Luxury Tax collected by each business listed in this ordinance. Payment to the Denali Borough of these
collected taxes shall be due on the first business day of each month between
May 1st and Oct 1st. The cap for this
tax shall not exceed 6%.
Section 5. Violations
Those
businesses failing to pay the tax shall be assessed a 2% penalty subject to 7%
interest/month.
Section 6. Effective Date
This
ordinance becomes effective upon adoption by the Denali Borough Assembly,
signature or the Mayor, and Approval by a majority vote of registered voters at
the next regular election of the Denali Borough to be held Nov 2, 1999.
Date
Introduced: July 11, 1999
First
Reading: July 11, 1999
Public
Hearing: