HomeMy WebLinkAboutORDINANCE 0002-1960for
CITY Of i.~iq£I 5ALES Ta~
TO ALL P,q.~,~,ON$ ttd~Olh~O TO C, OLLECT CITIt OF ~:~'AI SALES TAX.-
Attached ts a publication for your a~ai~tance in collecting,
cust~ly and transmittal of City of Kene~ $&!e~ :ux~a collected
In order to aa,iat you in the job of collecting
or to ~lain the manner ~ which a aalea tax ia adm~niate~ed, the
enclosed rulea have been promulgated to explain an~ c~art£~ thc
Ordinance No· 2 of the City of K~nai, other,faa kno~. as the aaXea
t~ o~dtnGnce,
~e portiona in ~tRItca ere the rulea, an~ thoae portion~
~ r~gular ~pe a~e the or~tuance ~a it ha~ been enacted by the City·
Xn the event yoo ha~e any further q~aeation~, pXeaae ~eeX
free tv contact the CAty Clerk at the o£flce i~ t~,e City Xd~..tn£:tt~t£on
guLld~ng~ ~. Oo ~o~ $~0~ or telephone 283-7~3~o
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RULES AI4V kE(~LATiOI4S
At40ROINAt~C£ :;;tlCa LEVIES A TAX O.~ aLL bUYERS OF R£TAII, SALES,
R~4T~ A/ID ~v!cEs t.~DE 114 ~tE CIT~, OBLIGATES S~LLI::~S TO C~Lt,~T
T~ P~VI~ES E~t,l~!ONS, AD?iI~ISTRhTIV~ P~VISIONS AND PENALTIES FOR
VIOI,ATIO~, A~iD P~E~RIBIUG P.?~ ~FF~IVE DA~.
TIlE CITY OF KF~AI, ALASFdI, ORDAINS:
Section 1. TAX LEVY, There is hereby levied a tax, equal to two
per cent (2%) of the sales price, upon buyers of all retail sales, all
!.ants, and on all services mag.o, within the corporate limits of the City
of Kenai.
Section 2. t'/HEN DUE AND PAYABLE. All taxes imposed by this article
shall be due and payable at the time of sale, or, with respect to credit
transactions, at the time of collection, and are delinquent ii not paid
when due.
Section 3o OBLIGATION OF SELLER TO COI, LF£T. Every seller making
sales taxable under this article shall collect the taxes imposed by this
article /rom the buyer at the time of sale, or, ~ith rc.~pect to credit
transactions, at the t!~e of collection of the sales price and shall
t?.antmit the sam~ quarterly to the City o£ Kenai. Seller~ ~pon who~ the
obligation of this section cannot, under the laws and Constitution of
Alaska and og tho United States; be imposed, ar~ requested, b~t not
quired, to ¢oraply ~ith this section.
$e~tion 4. ~XEMPTION$. Th~ £ollo~ing classes o£ retail sales, rents,
and services are exempt £rom the tax imposed b~ this article.
(a) Casual, isolated retail ~alos o£ personal proper:}', rents of
personal property, and services not in tho regular course o£ business of
the seller in amounts not exceeding $100.00.
~ 4 (a-~) ~ oi ~ Zo/a oa ,~e~,~ ~7~.~'.~ one ~eaa ? asujone
(b) Medical services performed by licensext Medic,l Doctors,
Osteopaths, Optoaetrists, and Chiropractors, retaii sales of medicinal
preparations, drugs and items prescribed by such, and hospital services.
,to pea. aorta whe6e eeauZe~ ~ o~heTa a~e cxemp,t ~m ~he
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~c) ~ail ssi.es, r~nts and oervicec to ~elltiou~ c~a~it~ble and
eleemosynary funcli.~na and a¢.*.ivitie~,
except ~,/nene ~:~eh on. ganiza~on6 cae angled .bi baseness. ~o.,~ pna-
(d} Retail sales et food £n school, slid
lunchrooms which are operated pr.%arily for teachers and students
and which are not opera, ted for profit.
is) Sub~criptiono of newspapers and periodicals.
(f) Retail sales, rents and services to tho United St=tea, to
the State of Alaska, and any public corporation or politiual subdivi-
sion thereof.
(g) Dues .e~ fees to clubs~ lobor unions and fraternal organization~.
(h) Rents of real p~oper~y where the rental period is ~onthly
longer.
(i) Sa!~ of animal food seed, plants and fertilizer to farnw~ra
for farm uso.
(J) Retail ~ale~, rent= and cervices which the City is p~ohlblted
from taxing by the ¢onstitut~on or laus of the State of Alsska, or by the
Con~eitution or laws of :he United States.
(k) ~ong distance tran~miosion of telephone =essageo.
(1) The sales l,,~ice in excess of five hundred dollars ($$00,00)
for any single article of personal property and the service charge in
e~ceas of five hundred dollars ($~00.00) For any single ~ob or contract,
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ORDIflA~CC ,~10o 2
(m) SaLeo of Insurance and bonds of quavantee and fidelity,
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ORDIFd'.tteF, ,~0, 2
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(n) Funeral characo, (Zee Rula
(o) Sa~es of comoditie~ to be used out.,ids the corporate limits
of the City of t(enai ~hen t.-ansportcd by a co~non oP con,,,act ca~ier.
men ou~e ~. ¢~,~ ~fi~s ~e eubje, ct. ~o ~zx ~ de.~ue, ae.d b~
,fax i,~ /~lle pZct-.p po, i~ ca ~,~ po,i.n,~ o~ deli. uea~ ,i~ u~;.hin
Ci,OJ Limit.
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(p) Transportation charl~es via commercial car~tev-~.
ex~p/~. Corrm~ ca,'ai.e,~ ae.e /~ho~e eagag~ £n i..~e,e~t, ate
~rrr,~,, a~l/o~ who ope. aa~
I~f.u,s,~z,t~n: Pe,~ue.,'rq o~ ~ge£ o~ at; ~e horae o~c p£aee o~ bu.a,i, rt,e. aa
· fle;t, hea ,li;tt, d,n on ,vi, thou. t, ,~he C,Cf:,l conat.,iX.u.~ a ,t, axabt, e aa, t,e.
Section 5. D~FINITIONS. ~hen not c/early otherwise indicated by
the context, the following words and phrases as used in this a~ticle,
ohall have the following meaninga:
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ORDIItMICg IlO. 2
(a) The term :'retail sale" shal}, include ever! sale of properXy except:
(I) Sale~ to wholesale and retail dealere in ~ne pro~er~y sold for
the purpose of resale by such dealer.
(2) Sales of tangible personal .orope~cy ao raw mterials to a person
engaged in manufacturing for sale, '~hich property be¢oms ~n lngredt~t o~
com~nent ~ of the ~ufa~ured ~oduct~ or a container thereof, or
c~i. acto~ o~ su~ontracto~ is a "per~n en~ged in mnufacturing,"
end ~o~ ~ ~oa 6~e.
4. Puagh~e o~ u~n6i~6, e~ipme~, e~c., ~ou~ be
'i
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The ~7'~ " ¢or.~' ~J. on" eon~i~ do~; no~. J, nc,D~e
(b) The word "sale" in the temn "retail sale" includes every sale or
exchange of prope~y of every kind and description. Installment, credit
and conditional sales are included within the ter~. "Sale" shelf in
other canes include all retail sales, vents a~d services..
(c) 'The term "sales price" shall mean consideration ~atd by the
buyer /~ terms of money, and ~n the ~ase of a sale £nvolv~ng an exchange of
property, the faZr ~arket va2ue of the p~operty exchanged, all without any
deduction for delivery costs, taxes, or any o'cher ~penses whatsoever.
(d) The word "buyer" shall include persons who are purchasers of
property and services and lessees of property.
(e) The word "seller" shall include persona ~ho are vendors of an
lesso~s of property and persons furnishing ee~vices, and every ps,son making
(f) The ~ord "rents" sh&li ~nclude every letting or renting of
p~oper~y for consideration.
(g) The word "se~vice~' shall include ali services of every
and description which are performed or furnished for c~peneation and, by
~ay of illustration, shall include:
(1) P~ofessional se~vices.
(2) Services in which a product or a sale of property may also be
lnvolved~ including personal property made to o~.der.
(a) Utilities, repair~ ¢o-.stv,,etion~ transportation, bankinR,
advertising~ mainterance, recreation, amusement, contracting, and
men's services.
(~) Setwices r~dered for compensation by any person who Sum!shes
any such service or services in the course of his business o~ occupation,
(5) Service~ wherein labor and materials are used to accomplish a
spe~ified ~esul~,
The word "services" doec not include services rendered to an employer
by his employee.
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(b) The ~ord "persan" ~hall include indiv]x]ua~ a~J every
nized ~n law, and ~very geoup of th~ a('oteoatd ~ho acts g~ a unit.
(L) The term 'Cltv C~erk' shall ;~an the City Cle~k of the City of
Kenai er hLa de~ig~ee0
(10) days after the ~te
Upon eee~.ipt of s p~op-~ly ~ecutM appllcation, the ~;
~e ~ixh~ c~;ge ~ the se11~ a C~if~Ce of Re, stoatS, ~tattn8 the
a~s ~ the p~e of ~ol~s ~o ~h It is a~lieable =M
~h selle; to ~o11~ ~he ~x, ~e Ce~lf~t~ ~ be pt~ly
at t~ p~ee of b~Ln~s ~ th~eLn. A ~el~ ~ho ~ ~o e~ p~e
of ~sL~s o~11 at~h su~ ~ifi~te to h~ o~aM, t~k, ~ ~h~
The Cert~f~.,a.*_e of RegLqtratLon Lo nonoasaigna_b~e and non-tP~ns-
fe~sble aM ~t ~ su~de~ed to the City C~ by t~ ~el~ to ~ it
the b~in~s ~ cont/r~ at the oa~ ~aat~n ~t th~e ~ a c~ in
sel~ mk/n~ o~h c~flgo o~ll su~er bio oM C~if~o to the City
Cl~k fo~ can~l~. ~e ~u~ess~ se~ is ~i~ to fi]~ a n~
a~ll~/~ f~ a C~Ifl~te of ~t~t~. U~n ~elpt of o~h
/ssu~ to tho ou~oo~ ael~.
~hc~e there Lo a eban~e of add~eas fop the Geller's plaoe of bus°
/ness, a ne~ Certificate c~ r,e~at~ation La required beerLng the eaee
PegAst~ation number but ~ho~lng the new location addPeas,
(b) Adding the tax. S~edule.
~eXXers shall mid the tax h~ein Imposed to the eaXe r~ice o~
cha~Be. The amount of the tax to be added shall be deteemined i~a~cordance
v/th the following sehedule~
Under $ .28 ........................... none
~ .?$ through GI.,2~ ............ . .... .,0 .02
$1.25 through $1.?a ................ ,..o$
$2.25 throush $2.?# .................... $
$2.75 and ove~ oontiuue on same ocaXo.
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(c) ~eSeeSation of taxe,, collected. T£tie.
Upon collection by the seller of the taxes lmpo~ed herein, title
to the ¢olleoted :axle o.hall veer in :i,e City ;.~ t[-~g shall be aegeegated
by the oelle~, as the agent of the City from the fund; of the delian, and
eafes~a~de4 until transmitted a~ h~reinafter Feovided, Collected taxes
shaii be physically oe~egat~d and aha1! be deposited in a =epaPate bank a~count
until pal~ent ove~ to the City, provided, he, ever, that ieee otrin~ent l~o-
eedupas say be ~topted by ruled p~o~ulgated by the City Clerk with the app~ovaX
o~ the City Attorney in erde~ to a~on~odate the re. qutremer~ oi~ eafe~ua~ling
the ~oXle~ed taxes to the deMnds of p~a~tieaX business convenlenoe.
(d) ~aleo tax returns and transmittal of coXleeted taxed.
gveey seLte~ making sales in the City of Kanji in
~ b~oPe the ~t day of the ~th ~in~ the ~d
the ~lng q~e; u~ f~ fu~h~ by t~ ~tty
a~t ~eiv~ f~:
(1) ALt salsa: ~etai! o~ othe~tae, ronto ami se~vioe~.,
vit~n t~ City ~mits.
(2) A11 n~a~ble sal~, ~ta a~
(3) All ta~ble aa~, ~tg~ and a~vic~,
(5} Tax ~i~
5~h ~hor ~n~or~t!~ a~ ~up~rtlns ~p~;
The seXZe~ oboil sl~n and transmit same, tosethe~ with the ~x~
~~ to the ~t~ ~ePk on o~ b~o~e the a~oreaa~ date. ~f n~e ~
t~ ee~t~ sexes ~ taxable, the seXl~ ahalX nev~heX~s ~ko a vet~
i~ he ~ n~ a l~=~ H~X O~t~. O~tist, ~d~aker, Ost~th~
o~ation, ;Xub, ~ uni~, ~ ~at~l or,nj=attn.
Any PeSlste~ed sexier may .e~tain, for his o~ ~e and
tlwee ~c~ (3~) o~ the t~al t~eo ~lieotcd, ~ing all t~
/~Z~tn8 p~/oP tax~, be ac~u~ for, end ~y tPanom/tt~ to
~tty ~ tn th~ a~le ~ovM~. ~e privilege he~e~ ~ant~ ~ fop the
p~ ~ ~ittins the oell~ to at Xeas: ~lg e~te h~eXf
the dutl~ he ~t poPfo~ ~ tho City in voop~t to the taxed
~ th~ article.
ORDI~A~C~ ~0o 2
~ff re~uir~ by ~he City Clerk, file and ~ran~mit colZect~ sales t~es ~thly
Sellers ~ay at their option and upon natifieat£on to the City
Clerk ~iLe and trans~£t taxea monthly,
(e) Rules.
The City Clerk shall have the power to adopt suitable rules prov~in~
~o~ the applLoat~n and Ln~evpretat£on of thia az~ctcle, and rul~ for pvov£diag
methods and fo~n~ foe reporting and collecting the tax he~in imposed.
The City Clerk shall have the power to adopt rules, ~n cooperation
with other local ~voenments, to the end that bus£nesses w£1~- ~ &bls to
collect all local sales taxes in an eff£ciant and econo, cai manner, including
~ules for apportionment of such taxes collected, obviating the necessity
:eco~.diR~. pa~ticular ~ale~ and what government taxx such sale~, and inclu~in8
p~oaedure~ ~e~eby a business may ~!ie a ~ingle, ~o£nt return covar~ng
local 8overnment sa~es ~axes.
(~) Burden o; ~'~oof. Exemption and exception, Refunds.
(1) ;very sale which ha~ contacts with the City (such as deiive~y,
place of makln{ ov of ~o~ance, pZace of business of seller) s~ll be
W~ to ~ s~e~ to the tax i~ he~e~d~ ~ the sells;, by the
(2) Un~G~ ~ha ~elier know~ t~t the ~ does n~ apply, he s~ll
~.e~lee the ~y~ to ex~u~e a "~t/f~ate of Exe~i~ ~ gxce~on" u~
a fe~ ~n~h~ by the City, Unl~s the Ce~tf~cate ~ ~o~ely flll~ out
a~ f~ ~th the selleP, t~c ae11~ shall collect th~ t~ ~ hereby,
If it is ~o~ovly ~ec~ and f~ ~th tho seZl~, the c~ ~y ~
a~ if the selle~ beLievco t~t the c~tm ~ valid, But, sh~M a d~te
~e ~e~ the ~ :~, ~d e~lle~ a~ to ~hether o~ ~ any sale ~ t~ble
h~e~de~, the se~ s~ll co~e~ and the buye~ shal~ pay s~h tax, a~
the selle~ s~11 thereu~n ~ue to the ~yer a ce~ftcate on form
~c~[~ ~ the C~ty C~Pk. sho~tng the ~m~ of tha sell~ and the ~ye~
t~ d~a~ of the sale, the date, ~ce, a~t of ~x ~, and a b~ef
a~t~ ~ the e~tm of the ~em~ton ~ e~e~. ~e ~ye~ th~ftev
~y a~ly to the City Cl~k fo~ a ~e~u~ of ~uch taxes, and ~t s~11 ~ the
d~y of the City ClePk to detains the qu~l~ of ref~d.
(3) The C~ty Cl~k ~y. by ~le, require t~t ~les tax Peru.s
met ~ a~nl~ W a~o~iate ~f as to c~lmed exem~io~ oe
e~l~af~m the tax h~e~n ~m~sed, In the absence of such ~oof the
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~ales shall be deemed to have been ta~able.
(#) A refund shall be ~ade, or credi? allowed, for ta.~es erron-
eously collected and paid under protest. Such refund shall be n~de by the
City Clerk after compliance with the following precedenT:
(a) Appiicatlon. Application for refund must be made within three
(3) year~ af$.~ the sale on which the refund is clain~d and ~st be ~p~
by an affidavit of the ~yer, accompan~ by the o~fginal ~ invoice or
~1~ ~et~, if any, ~d ~he certificate Is~ by ~he seller.
(b) Decisions. Upon receipt of such applications~ the City Clerk
shall e~amine the same wi~h alt due speed and shall give to the applicant in
~itinl his decision thereon within thirty (30) days,
(~) Sazes tax returns and information cnnfidential.
(1) All returns filed with the City for the purpose of complying
with the ter~s of this article, and all data obtained fro~ such returns a~e
hereby declared to be confiderfcial, and such returns and data obt~.Ined there-
fro~ shall be ke~t from Inspection of all persons except the City Clerk and
the City Attorney; provided, nevertheless, upon the advice of the City Attorney,
the City Clerk my present to the City Council in private session assembled any
return or data obtained Therefrom pfc;. i.~i~§ ~e purpose of such p~esentation is
t~i~al-ily for The purpose of obtaining authorization for bringing legal action
a~ainst the person ~hose return or tax remittance is in quesiiOno
(~) It shall be unlawful for any person to divulge to another any
i~o~tion obtained f~om any return filed with the City or fron any data ob-
~a~ fr~ a~y such ~e~u~ unless such ~her person r~etvlnl such i~o~-
tfon ~ a ~son ~ttt~ to vte~ such r~urn ~de~ the t~r~ cf ih!s m-ticle.
(3) It shall be the duty of the Ct~? Clerk to safely keep the rstu~ns
refe~ed to in ~hls article and all data taken ~herefrom secure from public
inspectio~ and secure fro~ alt p~lvate inspection except as in this a~ticle
provided; and the City Clerk shall immediately, after the expiration of three
(~) years f~om th~ date any such return has Been filed, destroy the return by
fl~e,
(#) The use of such returns in a cri~ina! or civil action
to enforca the te~ of this articae agains~ any porson shall not be de.ed
vlo~a~ion of this ~rttcle; and the City ~n the prosecution of any such action
· ay allege, p~ove and produce any return theretofore file/ by ~nd in Behalf
of the defendant including any data obtained ~rom such return or returns,
p~ov£sions of this ar~.icle to The contrary notwithstandin~.
(5) Notbtpg contained in this article shall be construed to p~ohibi~
the delivory to a person, or his duly euthorized representative, of a copy of
any ~eturn or report filed by him, nor to prohibit the publication of statistics
so cLa0sified as to prevent the identification of particular reports or returns
and the items thereof.
ORDINANC£ .~0. 2
(h) Duty to keep books, investigation of Sellers~ ~ks0 Xt shaX!
be the duty of every =el!er ens~ged or continuing in busine-~s in the City,
keep and praserve suitab~,e records of alt sales made by him, and such other
books c-.- accounts as ~ay be nece;;ary to determine the amount of tax for the
coLl~r~cion of which he is ~Lable he~eunde~. It shall be the du£y of every
such pe~son to keep ark4 pr-~a~rv= for =
reeo_~i of gro~; daily sales, all invoices for sales or services in excess
five hundred dol/a~s (500.O0),alt invo/ces of goods and merchandise purchased
for resale, and a~l such books, invoices and o~her records as may be, neceasa~y,
-_!! of .vh.~¢h _ab_all be o~n fO~ exam!natisn at any
his duly authorized agents,
£o~ the purpose o; ascerta'-a~aS the cor~ec~ne~ of a return~ or for the
purpose of dote~mining the amount of tax collected o~ whish should have been
collected by any I~e.*.son~ the City ¢le~k, or his duly authorized deputies~ may
ho~kl lnve~t!gattor~ and hsarin.e~ conce~nin8 any matters covered ~y this
and amy examine any relevant book;~ papers~ ~ecords~ or memoranda of any
pePson~ and may require the attendance of such person~ or any office~ or employee
o; such person.
S~ctton 7. RECOVERY OF TAXS$ BY ~CT~O)t AT bN;.
Taxes due ]~t not ~a_!d ~ay be recovered by the City or by the seller by
an action ~ ~ a~i~t th~ ~yer. Tax~ colt~ted
~~ by ~ action aga~ the se~ler, and ~
f~l; ~f of tax~ coll~t~ ~t n~
t~tton 8. VlOLATIO~l$ AND I~RI,~IE$.
(a) A seller ~ho ha~ m~de ~ales l~ ~ho City of Kenai,
faL~ to file a ~ ~ r~ ~ ~equir~ by $~ion 6 (~), sha~ lnc~ a
c~vil pe~lty ~ three ~n~ dol~ ($300). In an act~ to r~or
ff~oLng ~alty, if the faille of the selle~ to file a ;eton is due to
~o~mble c~e ~ t~ seller ~n g~ faith ~ fLl~ a r~ as requ~;~
~ Se~i~ 6 (~) ~d tr~smitt~ the tax~ ~tualty col~t~, such s~lZ con-
~tute a defoe ~hich ~y also ~ eec~t=~
(b) A 8elle- who has collected sales ~-.xes and who thereafter fails to
tranmait said collected_ ~_axes a~ required by this article, shall incur a civil
penalty of five percent (5%) of the collected ~axes per month o~ fraction
thereof far the time between the date the taxes should have been transmitted
and the date they ~ere trans~itted, but not to exc~ad ~wenty-five pe~ cent (25%)
nc? three hundred dollars ($300,)o In an action to recover the fercgo~ng
penalty, if the failure of the seller to transmit the collected taxe= on time
is due to reasonable cause, and the taxes have been t;anamttted, such shall
cor~titute a defense ,htch ~ay also be recogn~ed ad~/nistratively.
(c) A seller ~ho in the c~rsa of his bue£g:ea~ ~akes sales upon which
a tax is levied hereunder and who fails to collect such taxes sI~ll incur a
civil penalty of double the tax ~hich should have been collected.
The foltowin~ shall constitute defenses:
ORDINM~¢E ~0. 2
(L) The securing, in good f~.;i'L,.~ a "Cet, tificate of Exemption or
Excepti~,:~" from the buyer.
(2) Pr:of of belief, based u[~n ~dvice of feral counsel, or the
¢£ty Clerk, that t?.~s a~Icle did not tax such sale~ or requlee collection of
the tax or collection by the de~endant, plus notification ~n ~ltin8 to the
City Clerk of such belief prior to such sale.
(3) A rca=ona?:!e att~,Ft, in good faith, to collect the tax from
th~ buyer.
(d) Any pe~son ~;ho inakes any false statement to a selle~ o~ to the
.~ ..... k ~hich is .m..ate_~ia! in d,te_~.m..inin~ whether a sale i= taxable he~,eunder
ohaLt be fined not less than one bund_red dollars ($100.00) no~ mbre than three
hundred dolL~-~s ($300.00), and imprisoned not mo~e than thirty (30) days, o~ both.
(e) Any selle~ and any officer of a corporate seller fatltn~ ,o file a
Cer~ificate of Registration, or failing to furnish qfhe data ~equi_~ed in con-
noction there,~ith, or failing to display or surrender the Certificate of
Re,fairs:ion, as ~equired by tht~ article, or attempting to assign oP t~ansfe~
such Ce~tifieate, shall be fined not more tl~n three hundred dollars ($300.00)
or imprisoned for not more than thirty (30) days, o~ both.
(f) Any person ~ho violates any of t~ provisions of this a~ticle, othe~
than contained in subsection (a) through (e), shall be fined not less than fifty
dollars ($50,00) nor ~ore than three h, mdred dollars ($aoo.oo), o~ imprisoned
not ,;.o~e than thirty (30) days, o~ both. A separate offense shaLt b~ dee~d
to b~ eot~itted upon each day of a continusin8 violation.
Section 9. SEVERABII, II~.
If any section, subsection, paragraph, sentence, c~use, oP p~e of
:his a~ticle ~ fo~ any reason he~ o~ decid~ to ~ ~constituti~l oP in
vio~*ton of ~.~, such decision shall not affect the validity of the ~e~inin8
S~ctton lO. EFFECTIVE DATE.
The efffe~tiv~ data of tht~ ~r~nan~.~- shall ha the first day of Oecembe~.~ Ig&O.
First reading: July ~9, 1960.
Passed and approved by the voters of the ~ity of ICenai, Alaska, £n the general
Election on'the 8th day of November 1960.
ATTEST t
S// John P.. Gunnt~on
S// John Swanson
John $~anson
~ayor
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