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: