HomeMy WebLinkAboutOrd1993-025
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Sponsored by: Tones
Introduction Date: 08/09193
Public Hearing Date: 08123193
CITY OF SEWARD, ALASKA
ORDINANCE NO. 93-25
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF SEWARD, ALASKA, AMENDING SEWARD CITY CODE
~ 5.35.050 AND ~ 5.35.055, INCREASING THE
SALES TAX TO FOUR 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 1994 budget; and
WHEREAS, in addition, the city administration has recommended that lease
revenues generated from harbor uplands be retained to the Harbor Enterprise Fund
rather than the General Fund further increasing the need for additional tax revenues to
support general government services;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA HEREBY ORDAINS that:
Section 1. Section 5.35.050 of the Seward City Code is hereby amended to read
as follows:
5.35.050 Computation of tax.
The amount of the tax to be added to the sales price or charges shall be
detennined in accordance with the following schedule:
Taxable Scale
Tax
$0.12 and under
0.13 through 0.37
0.38 through 0.62
0.63 through 0.87
0.88 through 1.12
1.13 through 1.37
1.38 through 1.62
1.63 and over
None
.01
.02
.03
.04
.05
.06
continue same table
Section 2. Section 5.35.055 of the Seward City Code is hereby amended to read
as follows:
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CITY OF SEWARD, ALASKA
ORDINANCE NO. 93-25
5.35.055 Schedule of tax; computation of coin-operated machine revenue.
A. The tax to be added to the sale price, charge or rental shall be four
percent of the sale price, charge or rental rounded off to the nearest cent by
eliminating any fraction of one-half cent or less and by increasing any fraction over
one-half cent to the next higher cent. Each seller shall be furnished the schedule of
tax payable on each taxable amount from one cent ($.01) to one hundred dollars
($100.00). 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 3.
The tax shall be in effect until October 1, 1994.
30 /7
This ordinance shall take effect L_u {It)) days following its enactment. y~ -
Section 4.
ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this
23rd day of August, 1993.
THE CITY OF SEWARD, ALASKA
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Dave W. Crane, Mayor
AYES:
NOES:
ABSENT:
ABSTAIN:
Bencardino, Crane, Krasnansky and White
Darling, Sieminski & Swartz
None
None
ATTEST:
APPROVED AS TO FORM:
Wohlforth, Argetsinger, Johnson &
Brecht, Attorneys for the city of Seward,
Alaska
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City Atto y
(City Seal)
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