HomeMy WebLinkAboutOrd1998-012
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Sponsored by: Janke
Introduction Date: November 23, 1998
Public Hearing Date: December 14, 1998
Enactment Date: December 14, 1998
CITY OF SEWARD, ALASKA
ORDINANCE NO. 98-12
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SEWARD, ALASKA, AMENDING SEWARD CITY CODE SECTION
5.35.035, IMPOSITION OF SALES TAX
WHEREAS, Section 5.35.035 ofthe Seward City Code levies and imposes a sales tax upon
every person who engages in the City in the business of selling at retail, tangible personal property,
or the leasing or renting of tangible personal property or real property, or of performing taxable
services; and
WHEREAS, Section 5.35.035 ofthe Seward City Code may be viewed as inconsistent with
the Kenai Peninsula Borough Code Section 5.18.120, which imposes the obligation of the sales tax
upon the buyer; and
WHEREAS, It is the intent of the City Council to impose the sales tax on the buyer,
consistent with the Kenai Peninsula Borough Code;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA
HEREBY ORDAINS that:
Seward City Code Section 5.35.035 Imposition of sales tax 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 now
imposed by law, a consumer's sales tax on all Retail sales of Tangible personal
property, the Lease or rental of Tangible personal property or real property, and the
purchase of Taxable services, the same to be collected in the amount of three percent
of the Gross proceeds of each Taxable sale or Taxable service.
B.
The obligation to pay the sales tax is on the purchaser, consumer, renter, or lessee.
The seller, Retailer, Dealer, service provider, lessor, and all Persons making a Retail
Sale, shall collect the sales tax at the time of payment for the Retail sale, Taxable sale,
or Taxable service, and shall remit all sales taxes collected under this Chapter to the
CITY OF SEWARD, ALASKA
ORDINANCE NO. 98-12
Kenai Peninsula Borough in accordance with Alaska Statute 29.35.170 and
Chapter 5.18 of the Kenai Peninsula Borough Code.
Section 2. This ordinance shall take effect ten (10) days following its enactment.
ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this
14 day of December, 1998.
THE CITY OF SEWARD, ALASKA
~{/J ~ ,>;at:;)
Lowell R. Satin, Mayor
AYES:
NOES:
ABSENT:
ABSTAIN:
Blatchford, Callahan, Gage, King, On, Shafer, Satin
None
None
None
ATTEST:
rJY~
Patrick Reilly .
City Clerk
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