HomeMy WebLinkAboutORDINANCE 1381-1990
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Sugg®sted by: Administration
CxTY qF KENAI
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AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA REPEALING KNtC
?.10.060, WHICH PROVIDES FOR A SCHEDULE OF SALES TAX LEVX.
WHEREAS, KMC 7.10.010 provides for the levy of a three gercent sales
tax in the City of Kenai, and
WHEREAS, KMC 7.10.050 specifically provides for collection and
administration of the sales tax by the K®nai Peninsula Borough, and
WHEREAS, Kenai Peninsula Borough Code Section 5.18.010(8) acknowledges
that the Borough will collect sales tax for a city within the Borough
according to the texms of the Borough Code, and
WHEREAS, KMC 7.10.060 reads as follows:
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7.10.060 Tax Schedule: (a) The tax to be added to the sale
price, charge, or rental shall be in accordance with the following
schedule:
Pr~ Tax
$0.01 - O.i3 0 Op
Q.14 - 0.46 0.01
0.47 - 0.79 0.02
0.80 - 1.16 0.03
(b) The revenue from a coin-operated machine shall be treated in
gross on a monthly basis without reference to the amount paid or
played on a particular transaction. (Ords. 197, 267)
WHEREAS, KMC 7.10.060 is in conflict with Kenai Peninsula Borough
sales tax procedures, and
WHEREAS, the City of Kenai should simply adopt the Kenai Peninsula
Borough sales tax procedures, and should not attemlvt to apply
different procedures to sales within the City.
crow, THEREFORE, HE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI,
ALASKA that KMC 7.10.060 is repealed.
PASSED SY THE COUNCIL 0~' THE CITY OF KENAI, ALASKA, this 20th day of
June, 1990.
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Approved by Finance : _, e Q Q_,,,,,
(6/1/90)
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June 6, 1990
June 20, 1990
July 20; 1990