HomeMy WebLinkAboutOrd1997-018
I
I
I
ANDERSON WITHDREW ORDINANCE
NO ACTION TAKEN
Sponsored by: Anderson
Introduction Date: June 9 1997
Public Hearing Date: June 23 1997
CITY OF SEWARD, ALASKA
SUBSTITUTE ORDINANCE NO. 97-18
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AMENDING SEWARD CITY CODE CHAPTER 5.35, SALES
TAX, INCREASING THE SALES TAX TO THREE AND ONE-HALF
PERCENT
WHEREAS, decreased funding from state sources coupled with increased costs of providing
services desired by the community has resulted in the need for additional revenues to balance the
City's FY 1998 budget; and
WHEREAS, the General Fund fund balance has little reserves to meet unforeseen
emergencies; and
WHEREAS, there are limited funds to make needed capital improvements;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA
HEREBY ORDAINS that:
Section 1. Section 5.35.035A of the Seward City Code is hereby amended to read as
follows:
5.35.035 Imposition of sales tax.
A. There is levied and imposed, in addition to all other taxes and fees of
every kind not imposed by law, a license or privilege tax upon every person who
engages in this city in the business of selling at retail tangible personal property, or
of leasing or renting tangible personal property or real property, or of performing
taxable services, the same to be collected in the amount of three and one-half percent
of the gross proceeds of each taxable sale.
Section 2. Section 5.35.050, Computation of Tax, which includes the taxable scale, IS
hereby DELETED in its entirety.
Section 3. Section 5.35.055 of the Seward City Code is hereby amended to read as follows:
5.35.055 Computation -- addition of tax to total retail price -- tax schedule.
A. The amount of the sales tax to be added to the sale price, charge or rental
shall be 3 ~ (three and one-half) percent of the sale price, charge or rental rounded
off to the nearest cent by eliminating any fraction of one-half cent or less and by
CITY OF SEWARD, ALASKA
ORDINANCE NO. 2Z.:lR
increasing any fraction over one-half cent to the next highest cent. Each seller shall
be furnished the schedule of tax payable on each taxable amount from one cent to
one hundred dollars. Anyone sale of items separately priced shall be taxed upon the
aggregate amount.
B. The revenue from a coin-operated machine shall be treated in gross on
a monthly basis, without reference to the amount paid or placed on a particular
transaction.
Section 4. The tax shall take effect beginning January 1, 1998.
Section 5. This ordinance shall take effect thirty (30) days following its enactment.
ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this
* dayof*, 1997. -
THE CITY OF SEWARD, ALASKA
Louis A. Beucardino, Mayor
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
APPROVED AS TO FORM:
Wohlforth, Argetsinger, Johnson & Brecht,
Attorneys for the city of Seward, Alaska
Patricia 1. Jones, CMC
City Clerk
City Attorney
(City Seal)