HomeMy WebLinkAboutOrd2002-006
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Sponsored by: Janke
Introduction date: September 23,2002
Public Hearing: October 14, 2002
Enactment Date: October 14, 2002
CITY OF SEWARD, ALASKA
ORDINANCE 2002-06
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AMENDING SEWARD CITY CODE 5.35.040 BY CREATING A
SALES TAX EXEMPTION FOR RENTS ON SENIOR, DISABLED
VETERAN, AND DISABLED RESIDENT HOUSING AND PROVIDING FOR
AN EFFECTIVE DATE AS OF OCTOBER 1, 2002
WHEREAS, on September 3, 2002, the Kenai Peninsula Borough Assembly amended the
Borough Sales Tax Code 5.18.200 by creating a sales tax exemption, effective October 1, 2002, for
rents on senior, disabled veteran, and disabled resident housing; and
WHEREAS, since the Borough is responsible for the administration and collection of City
sales tax, it is convenient for the City's Sales Tax Code to mirror the Borough's Sales Tax Code as
closely as possible to the extent the City's and Borough's interests coincide; and
WHEREAS, providing such an exemption would extend some reliefto senior and disabled
renters and their spouses who do not receive the benefit of the senior citizens' property tax
exemption; and
WHEREAS, the Council finds it is in the best interest ofthe City to exempt senior, disabled
veterans, and disabled residents rents from the sales tax requirements.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA
HEREBY ORDAINS that:
Bold italics = additions
Section 1. Seward City Code Section 5.35.040, Exclusions and exemptions, is hereby
amended, to be effective as of October 1,2002, by adding a new item 15 to read as follows:
15. housing rental payments by seniors, disabled residents, and disabled veterans made
under the following conditions: rental payments for a dwelling unit for a permanent place of
abode by a resident who is at least 65 years of age, or who is a disabled veteran or a disabled
resident. Disabled veteran has the meaning provided in Kenai Peninsula Borough Code
("KPBC") Section 5.12.105(F)(3), and the term disabled resident has the meaning provided in
KPBC Section 5.12.110, as those provisions are now enacted or may be hereinafter amended.
Dwelling unit means a house, apartment, or room in a residential facility such as congregate
housing or assisted living. Permanent means the tenant has lived within the Kenai Peninsula
Borough for a minimum of six (6) months and is a resident of the State of Alaska. The landlord
must accept an affidavit on a form provided by the Kenai Peninsula Borough ("Borough '') or
CITY OF SEWARD, ALASKA
ORDINANCE 2002-06
otherwise acceptable to the Borough administration from the tenant as proof of age and eligibility
for this exemption. If any person under 65 years of age, other than a spouse, resides in the
dwelling unit with a qualifying senior, the exemption may not be granted unless the senior is the
principal source of support for such person less than 65 years of age, or unless the person
qualifies as a disabled veteran or a disabled resident. This exemption shall also apply to a
resident at least 60 years old who is a widow or widower of a person who qualified for this
exemption as a senior citizen or a disabled veteran. Policies and procedures for obtaining this
exemption shall be as established by KPBC Section 5.18.200(A)(16).
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
14th day of October 2002.
THE CITY OF SEWARD, ALASKA
LJ--, L~'^1 f
Edgar Blatchford, Mayor
AYES:
NOES:
ABSENT:
ABSTAIN:
Shafer, Orr, Branson, Clark, Valdatta, Blatchford
None
Calhoon
None
ATTEST:
(City Seal)
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