HomeMy WebLinkAboutORDINANCE 1608-1994Suggested by: Administration
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CITY OF KENAI
ORDINANCE NO. 1608-94
AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA,
AMENDING KMC 7.12.040 BY CREATING A MECHANISM FOR ESTIMATING
HOTELlMOTEL ROOM TAX FOR OPERATORS FAILING TO FILE RE'I''LJRI~TS OR
PROVIDE OR KEEP ACCURATE RECORDS.
WHEREAS, the City of Kenai has implemented ahotel/motel room tax;
WHEREAS, failure of some hotel/motel operators to Ble returns or to provide or keep
adequate records makes it difificult for the Finance Department to determine the amount
of tax owed by them to the City; and
WHEREAS, a mechanism for estimating the hotel/motel room tax due when an operator
fails to file a return or provide or keep adequate records is needed to enable the City to
collect the hotel/motel room tax from such operators;
NOW, THEREFORE, BE TT ORDAINED BY THE COUNCIL OF THE CITY OF
KENAI, ALASKA THAT KMC 07.12.040 BE AMENDED BY ADDING 'THE
FOLLOWING SECTION:
07.12.040(d) In the event the City is unable to ascertain the amount
of tax due front an operator because the operator has failed to keep accurate
records, to allow inspection of records, failed to file a return or falsified
records, then the City shall estimate the tax due based upon any information
available to it. The estimate shall become final for the purpose of
determining liability of the operator in thirty (30) days unless the operator
earlier files an accurate auditable return supported by records indicating a
lesser liability or unless a greater liability is shown upon audit. The City's'
estimate will include an audit estimate fee of one hundred dollars ($100.00)
that is payable regardless of whethex or not the operator files his/her own
returns.
PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this 5th day of
October, 1994.
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Carol L. Freas, City Clerk
Introduced:
Adopted:
Effective:
(09/16/94)
September 21, 1994
October 5, 1994
November 5, 1994
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