HomeMy WebLinkAboutRes1992-046
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Sponsored by: Schaefermeyer
CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-046
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, AUTHORIZING THE PAYMENT OF UNPAID
SALES TAX TO THE KENAI PENINSULA BOROUGH AND
APPROPRIATING FUNDS
WHEREAS, on July 1, 1991, the Kenai Peninsula Borough notified the city that its
audit of sales tax collections by the Seward Small Boat Harbor indicated an error in the
city's collection procedures which resulted in a loss of $8,415.00 in unpaid sales tax
revenues to the boroughj and
WHEREAS, the City Manager subsequently informed the borough that he was
ready to recommend that the Council authorize payment of the principal amount due
the borough if the borough would waive penalties and interest which had been assessedj
and
WHEREAS, the borough's first response the City Manager's August 9,1991, letter
was a letter of March 26, 1992, demanding immediate payment of $13,252.68 in taxes,
penalties and interestj and
WHEREAS, the city has been advised by the borough attorney that there is
existing precedence for the borough to waive penalty and interest where the audit has
determined that there was no intentional failure to collect sales taxj and
WHEREAS, the city wishes to settle its past due account with the borough but
continues to protest the payment of penalties and interest on the principal duej
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, that:
Section 1. The sum of $8,415.00 is hereby appropriated from the Harbor Fund
Fund Balance Account No. 401-3070 to the Harbor Fund Miscellaneous Expense Account
No. 401-4110-5790 for the purpose of paying past due sales tax to the Kenai Peninsula
Borough.
Section 2. The City Manager is authorized to remit a check in the amount of
$8,415.00 to the Kenai Peninsula Borough to satisfy the 1991 sales tax audit determination.
Section 3. This resolution shall take effect immediately upon its adoption.
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CITY OF SEWARD, ALASKA
RESOLUTION NO. 92-046
PASSED AND APPROVED by the City Council of the city of Seward, Alaska, this
13th day of April, 1992.
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
THE CITY OF SEWARD, ALASKA
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Donald W. Cripps, Mayor
Bencardino, Crane, Cripps, Dunham, Krasnansky, Swartz, White
None
None
None
APPROVED AS TO FORM:
Perkins Coie, Attorneys for the city of
Seward, Alaska
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(City Seal)
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Fred B. Arvidson
City Attorney