HomeMy WebLinkAboutOrd1997-019
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Sponsored by: Mavor and Council
Introduction Date: June 23 1997
Public Hearing Date: Julv 14. 1997
CITY OF SEWARD, ALASKA
ORDINANCE NO. 97-19
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 FOUR PERCENT FOR THE
PERIOD APRIL 1 TO SEPTEMBER 30, INCLUSIVE, FOR A PERIOD OF
THREE YEARS EFFECTIVE APRIL 1, 1998
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:
5.35.0351mposition of sales tax.
A. There is levied and imposed, in addition to all other taxes and fees of
every kind now 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 (3) percent of the
gross proceeds of each taxable sale. For the period April 1 to September 30,
inclusive, the amount of the sales tax to be added to the sale price, charge or rental
shall be increased by one (1) percent to four (4) percent of the sale price, charge or
rental for a period of three years ending on September 30, 2000.
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.
CITY OF SEWARD, ALASKA
ORDINANCE NO. 97-19
A. The amount of the sales tax to be added to the sale price, charge or rental
shall be three (3) 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 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. For the period April] to September 30, inclusive, the amount of
the sales tax to be added to the sale price, charge or rental shall be increased by one
(1) percent tofour (4) percent of the sale price, charge or rentalfor a period of three
years ending on September 30, 2000.
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 5. This ordinance shall take effect thirty (30) days following its enactment.
ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this
14 day ofJuly, 1997.
THE CITY OF SEWARD, ALASKA
AYES:
NOES:
ABSENT:
ABSTAIN:
Bencardino, Blatchford, Clark
Anderson, Crane
King
None
ATTEST:
APPROVED AS TO FORM:
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Patricia J. Jones, C~\..III"'""
C. Cl k .'- Cl;: S~,. "
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Wohlforth, Argetsinger, Johnson & Brecht,
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City Attorney
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