Anderson 

Chapter  3.16

SALES TAX

Sections:

 

                3.16.050  Authority

3.16.010  Definitions.

3.16.020  Point of delivery.

3.16.030  Tax imposed.

3.16.040  Applicability.

3.16.050  Exemptions.

3.16.060  Nonresident exemptions.

3.16.070  Regulations.

3.16.080  Sales tax election limitation.

3.16.090  Duty of seller.

3.16.100  Procedure.

3.16.110  Filing returns—Delinquencies.

3.16.120  Proceeds.

3.16.130  Penalties.

3.16.050     Authority.   The City of Anderson accepts powers to continue taxing and collection authority within the municipal boundaries of the City of Anderson granted by the Denali Borough in Ordinance 95-05.

               a.  Alaska Statutes, Article 2. Sec. 29.05.140 (b) Transition

               b.  Alaska Statues, Section 23.35.170 (b) Assessment and collection of taxes.

               c.  Chapter 25. Municipal Enactment’s, Sec. 29.25.010 Acts required to be by ordinance. (Ord. 99-04)

 

3.16.010     Definitions.    A.   For the purpose of this chapter the term “selling price” means the consideration, whether money, credit, rights or other property, expressed in terms of money paid or delivered by a buyer to a seller, all without any deduction on account of the cost of tangible property sold, the cost of the material used, labor costs, interest, discount, delivery costs, taxes or any other expenses whatsoever paid or accrued, and without any deduction on account of losses.

                B.  The term “seller” means every person, firm or corporation making sales at retail to a buyer or consumer, whether as agent, broker or principal; and the term includes persons performing services for remuneration.

            C.  The term “buyer” and the term “consumer” include, without limiting the scope thereof, every individual, receiver, assignee, trustee, in bankruptcy, trust estate, firm, co-partnership, joint venture, club, company, joint-stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.   (Prior code AO §4.01.10 (a--c))

3.16.020    Point of delivery.    A.   The point of delivery where possession is given to the buyer by the seller constitutes the place of sale, and determines whether sales tax may or may not be collected.

B.    If the buyer and the seller make an agreement to buy and sell property and the buyer will take delivery outside of the taxing jurisdiction, but intends to move such property into the taxing jurisdiction, then the sale is taxable as a sale made within the taxing jurisdiction.    (Prior code AO §4.01.10 (c,d.))

3.16.030    Tax imposed.    From and after the first day of July, 2010, there will be levied and collected a tax on retail sales and services made within the City of Anderson equal to six per cent (6%) of the selling price and/or charge made for services rendered. (Prior code AO §4.01.00, Ord. 114, 1986; Ord. 99-09, June, 1999; Ord. 11-01)

3.16.040    Applicability.    The tax on retail sales, which shall be payable by the buyer to the seller shall be six per cent (6%) of the gross revenue computer in dollars derived from all taxable retail sales made within the City; and the tax on services rendered, which shall be payable by the person, firm or corporation performing the services, shall be six per cent (6%) of the gross remuneration computer in dollars.  Taxable sales and services shall apply to the sales of heating fuel (s), electric power, subscriber television services, telephone services, and propane services.  (Prior code AO §4.01.05, Ord. 114, 1986; Ord. 99-09, June, 1999; Ord. 11-01)

 3.16.050   Exemptions.    The tax levied by this chapter shall not apply to the following:

                              A.  Retail sales and for remuneration for services amounting to less than one hundred twenty-five dollars in any quarter year.

                              B.  Casual and isolated sales not made in the regular course of business.

                              C.  Sales of insurance and bonds of guaranty and fidelity.

                              D.  Gross receipts or proceeds derived from funeral charges and services, medical or dental services rendered, and hospital services.

                              E.  Gross receipts or gross proceeds derived from the sale of tangible personal property or services by churches, except where such organizations are engaged in business for profit or savings, or competing with other persons engaged in the same or similar business.

                              F.  Gross receipts or proceeds derived from the transportation of students to and from grade or high schools in motor or other vehicles.

                              G.  Gross receipts or proceeds derived from the sale of food in public, common, high school or college cafeterias or lunch rooms, operated primarily for the public and not operated for profit.

                              H.  Gross receipts or proceeds derived from carrier sales made directly to consumers or users of newspapers or any other periodicals.

                              I.  Gross receipts or proceeds derived from sales or services which the municipality is prohibited from taxing under the laws of the state or under the laws of the Constitution of the United States or gross receipts or proceeds from the transportation, loading, unloading or storing of cargo from vessels or aircraft in foreign interstate commerce or on goods in transit or awaiting and being processed for shipment.

                              J.  Gross receipts or proceeds derived from the sales of the United States government, State of Alaska, City of Anderson or any political department thereof.

                              K.  Dues or fees to clubs, labor unions, or fraternal organizations.

                              L.  Gross receipts derived from the sale of real property; excepting that, gross receipts earned as commissions by agents shall be taxable.

                              M.  All rents on property used for residential purposes.

                              N.  Fees or charges for child care services.   (Prior code AO §4.01.30)

 

3.16.060   Nonresident exemptions.   Repealed

(Ord. 11-01; Ord. 113 §4 (L), 1986:  prior code AO §4.01.35)

3.16.070    Regulations.    The city council shall have the power to adopt suitable rules and regulations providing methods and forms for reporting and collecting the tax prescribed in this chapter.   (Prior code AO §4.01.20)

             3.16.080   Sales tax election limitation.  The council may pass an ordinance for the levy of a sales and service tax in the city as prescribed by law.  No question concerning a sales tax, including an increase in the rate thereof, shall be presented to the community at any election more than once within any consecutive six-month period.  (Prior code AO §4.01.60)

3.16.090   Duty of seller.   A.    The tax levied under this section shall be paid by the buyer or the consumer to the seller and it shall be the duty of each seller to collect from the buyer or consumer the full amount of the tax payable in respect to each taxable sale or service at the time of collection with respect to credit transactions.

                              B.  Sellers shall add the tax herein imposed to the sales price or charge, and such tax shall be a debt from the buyer or consumer to the seller until paid, and shall be recoverable at law in the same manner as other debts.  Performers or sellers of services shall be considered sellers for the purpose of this chapter.

                              C.  Repealed (Ord. 11-01).

                              D.  Any seller who willfully or intentionally fails, neglects to refuses to collect the tax imposed by this chapter; or fails, neglects or refuses to comply with any of the provisions of this chapter; or remits rebates to a buyer or consumer, either directly or indirectly by whatever means, all or any part of the tax levied under this chapter; or makes in any form or advertising, verbally or otherwise, any statement which indicates or infers that he/she is absorbing the tax, or paying the tax for the buyer or consumer or user by an adjustment of prices or a price including the tax; or in any manner whatever, shall be guilty of a misdemeanor, and on conviction thereof shall be punished in the manner provided in Section 3.16.130.

                              E.  Any buyer or consumer who willfully or intentionally fails, neglects, or refuses to pay to the seller the sales tax shall be guilty of a misdemeanor and on conviction thereof shall be punished in the manner provided in section 3.16.130.

                              F.  The tax paid to the city by the seller shall become due to the city only on the tangibles collected by the seller.  (Prior code AO §4.01.15)

                           3.16.100   Procedure.   A.  Any registered seller may retain, for his own use and benefit, three percent of the total taxes collected, providing all the taxes, including prior taxes, have been accounted for and promptly transmitted to the city as provided in this chapter.

                              B.  The privilege granted in subsection A of this section is for the purpose of permitting the seller to at least partly compensate for the duties he/she must perform for the city in respect to the taxes imposed by this chapter.  (Prior code AO §4.01.50)

                           3.16.110  Filing returns—Delinquencies.   A.  Every seller making retail sales and every person performing services for periods from January 1, 1963, to March 31, 1963, and thereafter on or before the last day of the month succeeding the end of each quarter ending June 30, September 30, December 31, and March 31, shall make out a return for the preceding quarter year, upon forms to be provided by the city council setting forth the amount of all sales and services, all nontaxable sales and services, for such preceding quarter, the amount of the tax thereon, and such other information as the city council may require, and shall sign and transmit the same to the city council.

                              B.  The tax levied under this chapter, whether or not collected from the buyer, shall be paid by the seller and /or person performing services, to the city council in quarterly installments at the time such tax shall forthwith become delinquent.  In the event the tax is not paid before delinquency as provided in this section, a penalty of five percent for each additional month or fraction thereof of delinquency until a total penalty of five percent for each additional month or fraction there of delinquency until a total penalty of fifteen percent has accrued.  Such penalty shall be assessed and collected in the same manner as the tax is assessed and collected.  In addition to the aforesaid penalty, interest at the rate of six percent per annum on the delinquent tax from the date of delinquency until paid shall accrue and be collected in the same manner the delinquent tax is collected.  (Prior code AO §4.01.25)

                                     3.16.120    Proceeds.  The proceeds of the tax prescribed by this ordnance shall be deposited by the city council and kept in the general fund, or other depository approved by the city council.  (Prior code AO §4.01.40)

              3.16.130   Penalties.  Any person, firm, co-partnership or corporation violating any of the provisions of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than five hundred dollars ($500.00) nor more than one thousand dollars ($1,000.00); and upon conviction of a second or subsequent offense shall be fined not less than one thousand dollars ($1,000.00) or imprisoned in jail for not more than ninety (90) days or both such fine and imprisonment in the discretion of the magistrate and shall pay the cost of prosecution.  (Ord. #114 June 24, 1986; Prior code AO §4.01.45)