Chapter 4.15
MOTOR VEHICLE REGISTRATION TAX

Sections:

4.15.010    Election.

4.15.020    Rate of levy.

4.15.030    Adjustment of rates.

4.15.010 Election.

The city elects to come under the provisions of AS 28.10.431. [Ord. 97-32 § 2.]

4.15.020 Rate of levy.

The rate of levy for vehicles described under AS 28.10.431(b) shall be as follows:

Tax According to Age of Vehicle Since Model Year
 

Motor Vehicle		1st	2nd	3rd	4th	5th	6th	7th	8th or over
1.	Motorcycle	21	19	16	13	9	6	5	5
2.	Vehicles specified in AS 28.10.421(b)(1)	151	124	96	69	49	35	24	20
3.	Vehicles specified in AS 28.10.421(b)(3)	151	124	96	69	49	35	24	20
4.	Vehicles specified in AS 28.10.421(c)(1) – (4)
	5,000 pounds or less	151	124	96	69	49	35	24	20
	5,001 – 12,000 pounds	248	193	151	124	96	69	41	28
	12,001 – 18,000 pounds	371	303	248	193	138	96	69	55
	18,001 pounds or over	495	399	316	248	193	138	83	55
5.	Vehicles specified in AS 28.10.421(b)(4)	248	193	151	124	96	69	41	28
6.	Vehicles specified in AS 28.10.421(b)(6)	21	19	16	13	9	6	5	5
7.	Vehicles specified in AS 28.10.421(d)(8)	151	124	96	69	49	35	24	20
8.	Vehicles specified in AS 28.10.421(b)(2)	151	124	96	69	49	35	24	20
9.	Vehicles eligible for dealer plates under AS 28.10.421(d)(9)	110

[Ord. 97-32 § 2.]

4.15.030 Adjustment of rates.

A. If the tax amount set out in AS 28.10.431(b) for any vehicle covered under BMC 4.15.020 is increased by an amendment of the statute or is increased through any automatic or administrative action authorized by the legislature, the corresponding levy amount set out in BMC 4.15.020 is deemed amended to be increased by the same dollar amount as the increase in the statutory amount. The effective date for the increase in a rate pursuant to this subsection is the earliest date upon which such new rate may be implemented pursuant to the statute.

B. The city manager shall promptly notify the appropriate department of the state of the adoption of a new rate and/or any amendment or other changes in the rates set out in BMC 4.15.020 and of any other changes made by the city to the rates that are otherwise established under the statute. Unless otherwise set out in an ordinance approved by the city council, it is the intent of the city council that all changes in rates, whether established directly by the city council by ordinance or as a result of changes in the underlying statutory rates, are to be effective at the earliest possible time. [Ord. 97-32 § 2.]