ORDINANCE 11-01
Ordinance 11-01
An ordinance of the City of Anderson, Alaska amending certain sections of Title 3 Revenue and finance of the Anderson code of ordinances.
BE IT ORDAINED AND ENACTED BY THE CITY COUNCIL OF THE CITY OF ANDERSON, ALASKA, THAT:
Section 1. Classification. This ordinance is of a permanent nature and shall become a part of the City Code upon adoption.
Section 2. General Provisions. The purpose of this ordinance is to replace [bracketed] words with new underlined language to update retail sales tax and remove nonresident exemption and duty of seller section C. Bold face type has no bearing on the ordinance, but only serves to assist the reader to the proposed changes.
Section 3. Severability. If any provisions of the ordinance or any application thereof to any person or circumstance is held invalid, the remainder of this ordinance and the application to other persons or circumstances shall not be affected thereby.
Section 4. AO 3.16.030 Tax imposed. From and after the first day of July, [1999] 2010, there will be levied and collected a tax on retail sales and services made within the City of Anderson equal to [eight] six per cent ([8] 6%) of the selling price and /or charge made for services rendered.
Section 5. AO 3.16.040 Applicability. The tax on retail sales, which shall be payable by the buyer to the seller shall be [eight] six per cent ([8] 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 [eight] six per cent ([8] 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.
Section 6. AO 3.16.060 [Nonresident exemptions. Gross receipts of sales made to nonresident holders of special exemption cards issued by the city for a fee of five dollars shall be exempt from the city sales tax. Holders shall be required to sign an affidavit of residency, declaring the location of residence specifically. The rights to such an exemption inure to the holder only and are not transferable. Any attempted transfer of these rights, or sale made through such a nonresident to a resident of the city, or any fraud or subterfuge of the sales tax shall be punishable by a fine of not more that five hundred dollars or imprisonment of not more than thirty days or both.] Repealed
Section 7. AO 3.16.090 Duty of seller.
C. [Sellers shall add the tax to the sales price or service charge in strict accordance with the following scale:
Sale Tax
Under .25 None
.25 - .74 .02
.75 - 1.24 .03
1.25 - 1.74 .05
1.75 - 2.24 .06
2.25 - 2.74 .08
2.75 - 3.24 .09
3.25 - 3.74 .11
3.75 - 4.24 .12
4.25 - 4.74 .14
All sales over 5.00 Straight three percent.] Repealed
Section 8. This ordinance shall take effect on March 8, 2011
1st Reading January 11, 2011
Public hearing February 8, 2011
2nd Reading adoption February 8, 2011