HomeMy WebLinkAboutRESOLUTION 1978-43_ _ _ Y~ ~T---~_. __. ar-_~T .r - T- ,--. -~
CITY OF KF.NAI
RESOLUTION NO. 78-43
A RESOLUTION OF THE COUNCIL OF THE CITY OF KENAI, ALASKA RELATI!JG
TO THE TRANSFER OF INFORMATION REGARDIP~G SALES TAX RECORDS FROM
THE KENAI PENINSULA BOROUGH TO THE CITT OF KENAI.
WHEREAS, A.S. 28.53.440 provides cities within the Borough witt.:he power to
levy and collect sales tax upon all sources taxed by the Borough, and
WHEREAS, the Kenai Peninsula Borough is responsible for the collection and
administration of sales taxes levied by the City of Kenai, and
WHEREAS, the Kenai Peninsula Borough does not preser_tly provide the City of
Kenai with any information regarding sales tax records in the form of registrations,
collections and accounts receivable for sellers engaged in activity within the
City of Kenai, and
WHEREAS, it would be in the best interest of the citizens of the City of Kenai
if the City of Kenai was provided such information so that it could insure,
through its own enforcement efforts the faithful payment of those taxes generated
from within the city limits. and
WHEREAS information regarding sales tax records in the form of registrations,
collections and accounts receivable may be lawfully provided bq the Renaf
Peninsula Borough to the City of Kenai by virtue of Section 25,10.075 of the
Kenai Peninsula Borough Code in that this section specifically does not prohibit
the transferring of such information as being confidential on a reciprocal basis
to other state agencies, and
WHEREAS, the City of Kenai should, therefore, be provided with such information
and should be able to utilize the same, observing the same restrictions of con-
Hdentielity as set forth in Section 25.10.075 of the Kenai Peninsula Borough
Code.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Kenai, Alaska
that it hereby urges the Kenai Peninsula Borough Assembly and/or Borough Mayor
to take the appropriate measures to provide to the City of Kenai all information
and records regarding sales tax registrations, collections and accounts receivables
for sellers engaged in activity within the City of Kenai, and that such information be
provided for each registrant's account on a regular basis or upon the City of Kenai's
request. Transmittal of sales tax monies to City should differentiate between current
and delinquent amounts.
PASSED BY THE COUNCIL OF THE CITY OF KENAI,~AZASKA, this 1st day of March, 1978.
VINCENT O'REILL ,MAYOR
ATTES
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S C. Peter, City Clerk
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