HomeMy WebLinkAboutOrd2008-001Sponsored by Oates
lutrodaction Jvnuvrylq 2008
Public hearing: Ianuary28, 2008
Enactment: tanuary 28, 2008
CITV OF 6F. WARD, ALASKA
ORDINANCE, 3008-UUI
AN URDINANCE OF TIIE CITY COUNCII. ON' THE CITY OF SEWARD,
ALASKA, REVISING SEWARD CITV CODE SECTION 5.35.045
(COMYU'TATION - MAXIMUM TAX), INCREASING TAE 9ALE6 TAX CAP
FROM 5500 'r0 $1,000, EFFECTIVE JANDARY 1, 2009, AND RESCINDING
ORDINANCE EUU]-010
WHEREAS, [he Seward City Council approved ONirwnw 200]-010 nn December 10, 200],
asinK the sales [vx cup effective April 1, 2008. FollowinK passage of svid Ordinance, the City and
RorouKh ndminisnmions met to discuss implementation and dolurtnived that due m compmer system
pmgramminK consVaivta, it would he impossible far the Borough to meet the April 1 davdline, vnd a
Inter date would provide more time far the Rorongh and City m adcquataly ra-pmgmm wmpnter
prop{arns, rclormal sales tax forms, and inform husinesses o(changca to the tax cap; and
wHEREAB, the Borough and City administrations agreed to rwommovd In their respavtive
legislative bodies, v revision to Iha implemenation dote to make the incmasc in the sales tax vep
effective Sanonry 1, 2009, providinK sullicievl time for wmpmer program madiDcatio~u, modi0cnhons
~ to fomrs, edumtfon of taxpaycre, and helpivK to ameoN the implementation of a major divorsion
between the tux polioy ofthe Rorongh and a local municipal govammen5 and
WHF.RFAS, by agreeing to compramixe on a Idler implemntatinn date, the Rorongh has
agreed to vssume all wstc vssoeiated with modiGeations m its Inx accounting system and kmis; and
NIIEREAS, Seward City Code 5.35.035 provides authority for the imposition of sales tax and
rcyuirex Nat sales rues be wllecmd vnd remitted to the Kenai Panivsula Borough iv vaordvnce wirh
AS 29.35.1 ]0 nod Chaplu 5.18 ofthe Kenai Peninsula Rorongh Cock, nod
WHEREAS, Seward City Cade 5.35045 speniflce the anount of lu to ba applied on the first
$500 of each xcpnmta ante reap or aerviva transaction, with said amonnl bcinK Kenernlly identified u
the "sales tax cap" and this Ordinance would increase that sales ms cap frmn 551)0 to $1,000; and
WHEREAS, neither the Cily of Sewvrd, nor the Kenai Peninsula Domngh havo amended Their
sales tax pmvisims to incmasc Iha maximum to computation since the adoption of Kcnai Poninsuln
Domngh Ordinvnce K'o. `l which had en clTwlive data of Iuly 1, 1965; vnd
WHF.RF.AS, the equivalent value in today's dollars, of Ne 1965 to cap of $500, is estimated
al more thw $1,900.
~ NOW TIIEAEFORE, THE. CITV COUNCIL UN' THE CITY OF SEWARD, ALASKA,
HEREBY ORDAINS Nat
CITY OF SEWARD, ALASKA
ORDINANCE 3008-001
Seetlon 1. Seward City Cade Section 5 35 045 is ammded as follows:
Saikeam=Delete Bold-New
The lax shall be applied only to the first 3308 51,000 of each sepamte sale, rent or
ce bmflaction. The payment of rent, whether for real or personal property, in
s of 3388 $1,000 and for more than one month shall be treated as several separate
hanaaelions covering the rental fo[ one month each A vmsvdion involving pvymmt
far scrvicce or pesonal property to be renderW or delivered over a period of mote than
month for a conflideralion in excess of 3380 SI,000 shall be treatN as several
aepnrate tmlteectiooa eecofrin6 ene each month over the perod of lime Ihal lha service
or property is rendered ar delivered.
Section 2. Ordinance 200]-10 ie hereby mpcalcd.
9mtlon 3 The effective date of thechangc in the salts tax cap from $50010 81,000 is ]anuary
1.2009.
Section 4. This ordinmce shall take effect 10 days following its enactment. ~
PASSED AND APPROVED by the City Council of the Ciry of SewarA, Alaska, this 28°i Aay
oClmuary, 2008.
THE C/I/T/Y/qOF SEWARD, Ai.ASKA
f/
Clark Carbridg; May'
AYES: Dwham, Valdaua, Hardarson, Ambecg, Smith, Kellar, Corbridge
NOES: Nanc
ARSEN I: Nanc
ARSTAIN: None
ATTEST:
L~~
]eav~Levis, M.
Cit~Clerk
r
(City Swl) -
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Agenda Statement
Nesting D¢R: Pehmury 11, 2f4IR
To: Mayor Corbndga, Cily C%%ayuGil
From: Sev~Lewis, Ciry Olerl~c~/
Agcr~tla ¢em: Motion fw Reconsideration
HACKCROUNI> k IhSTIFK'.ATiON'.
A moliou far recous3aatinn was filW on Tuesday, January 29, 200N at 12:40 pm. by Council
Membm Ainbug. A~nberg voted on Ifie prevailing side and the mgoesv was liamly, Meretore in
uNcr.
Anrberg will make the motion Io ru nsidu and drere MUST be a second to wai discuss f~ II'thm
m,thn nwfortoruornitler is on [hatable end can be diemiseed. After tliaenseioq Nix metinn
m rewnsider Ml6Tpnsabys 213 veto ofthcmembus present(wrcoAe, nor RaSerh Ru[nr dbmms
a 1/3 coiaJo* reconsfJnmtlon motim~s)_
If this molion m recousiderpassesby2B vore,the original melion to cone[ Ordinanu 200ft-001 is
back onthe rnhle fordieeuaxion. Thisordinvncemust again passby thmiaunl m jonty (4} vote Ie be
uacmd. This oNi~ce con be emarded, butI would enudon Thal you have Nat amendment well
Ihoughmutto wver Ai L plows Ilvongheut the ordinmteq and II'pratis the uvc, Ic[your cily clnvk
k~iow of the passible changer iu advance to xce if it would be a proper motion.
Thepanicular ci¢umstances mrteundingmismoGorro ec nsidare coal iuuaaise_Iflhe
coumil Flosses lhn mefion m ¢wnsideq discusses il, end FA65 Ordinance 200E W t, ONivarrcc
200>-p10 is no longer repeelW, leaving the sales lar cap effusive April I, 2008, as the governing
docomenc
IfthetNnking is m ulhmalcly chvngethe salts rnx enp baekto $500, edmi~uetmnnn weuld lmve rn
he iuatrumcd ro draft a new erdinww In repeal Ordiuanec 2009-0t0.
If themotlnn ro veconsitler [ads, thcotdinanu stenla aswos p¢viouetyvoted on Sanuery2A, 2006.
CbNSIST-NCY CHP1'KLISTa Yes No
L Comprehensive Plan _
2. Srtmagic Plan _ _
3. Othu SCC dl0.065& _ _
4-Rot applicable CCRetP Rulo2M k34
FISCAL NUI F:
The200g budge wax approved with the expeetetion of en inaeaseimhe axles sex cap whichweuld
umount to vpproximately $'!0,000 far 2008 pnr council's uppmval of Ordinnpcc 2009-010 on
12i1(L'al. The dolayln implemwlefion of Ordinnnce 200&001 on 128/08 wail Januury 1, 2009
would resultln the loos ofb']0,000 ofrevenue for2008, butiucmeaerevwue for the cnlendarycerof
21102 Auy changes .veuld rognire revision ufthe 2008 budb`a at a future woneil meeting