Chapter 4.20
SALES TAX
Sections:
4.20.010 General.
4.20.015 Legislative authority.
4.20.020 Definitions.
4.20.030 Imposition of tax.
4.20.050 Exemptions.
4.20.060 Tax based on sales price.
4.20.070 Liability for tax.
4.20.080 Tax rate.
4.20.090 Certificate of authority to collect city sales tax—Application required.
4.20.100 Certificate of authority to collect city sales tax—Issuance—Display required.
4.20.110 Certificate of authority to collect city sales tax—Nontransferability—Change in business—Surrender when.
4.20.115 Filing of returns and remittance of tax to city.
4.20.130 Recordkeeping—Inspection.
4.20.140 Seller not to assume tax.
4.20.150 Seller’s compensatory collection discount.
4.20.155 Revocation of certificate of exemption.
4.20.160 Protest of tax—Procedure—Determination.
4.20.170 Exemption—Registration of buyers.
4.20.180 Estimation by city.
4.20.190 Loss of records—Seller’s notification duty.
4.20.200 Maintenance of suits in addition to penalties and interest.
4.20.210 Violations—Penalties.
4.20.220 Interest on late payments.
4.20.230 Acts constituting a misdemeanor—Penalty.
4.20.240 Delinquent list.
4.20.250 Failure to cure delinquency.
4.20.260 Effect of contest of delinquency.
4.20.270 Tax lien.
4.20.010 General.
The city shall levy and collect a tax on sales, rents, and services provided within the city, pursuant to the provisions of AS 29.45.700(c) and AS 29.45.650 through AS 29.45.670, to be deposited in the general fund of the city and used for general revenue for the city. (Ord. 00-03 § 1 (part), 2000.)
4.20.015 Legislative authority.
The city council may adopt and promulgate suitable rules and regulations for the application and interpretation of this chapter. (Ord. 00-03 § 1 (part), 2000.)
4.20.020 Definitions.
When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter, have the following meanings:
“Alcoholic beverage” means spirituous, vinous, malt or other fermented or distilled liquids, whatever the origin, that are intended for human consumption as a beverage and that contain alcohol.
“Buyer” means and includes persons who are purchasers of personal or real property, rental space or services.
“Coin-operated machine” means a slot machine, marble machine, juke box, merchandise vending machine, laundry, dry cleaning and any other service dispensing machine or amusement device of any kind which requires the insertion of currency to make it operative.
“Hotel” means any structure, or any portion of a structure, which is used, occupied, intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, bed and breakfast, motel, home or house trailer at a fixed location, or other similar structure or portion thereof.
“Person” means and includes individuals and every person recognized in law and every group of persons who act as a unit.
“Sale” or “retail sale” or “sale at retail” means every sale or rental of real property or sale or rental of personal property (whether tangible or intangible), every sale or exchange of services, including barter, credit, lease, installment and conditional sales, for any purpose other than resale when such resale is made in the regular course of business.
1. For the purpose of the tax levied by this chapter, a sale of personal property is made within the city if:
a. The sale is made by a business located within the city;
b. The sale is made by a seller located outside of the city as a result of solicitation inside of the city and payment or delivery occurs within the city;
c. The sale is made by a seller whose principal place of business is outside of the city if such seller maintains any office, distribution, sales house, warehouse or any other place of business or solicits business or receives orders through any agency, salesperson or other type of representative within the city.
2. For the purposes of the tax levied by this chapter, services are within the city if, regardless of the location of the business rendering the services:
a. The services, or any essential or substantial part thereof, are rendered within the city; or
b. The order for the services is solicited or received within the city or payment is received within the city, or the services are rendered by a business maintaining an office, agent, or employee within the city.
3. A “sale,” “retail sale,” or “sale at retail” includes, but is not limited to the following transactions:
a. Selling property; or
b. Renting, leasing, or letting of real or personal property, accommodations, facilities, or services of any nature whatsoever; or
c. Storing for use or consumption any item or article of personal property; or
d. Rendering occupational or professional services of any nature whatsoever; or
e. Furnishing materials and rendering services in connection therewith to accomplish the installation, construction, repair or completion of a specific end product or project; or
f. Selling real estate comprising parcels of land and buildings or improvements thereto, either separately or conjunctively; provided, however, that an isolated sale of property by an owner not engaged in the real estate business shall not be taxable; but in the event a commission or other fee on such isolated sales is collected by a real estate agent or broker, the tax shall be applicable to the commission or service charge of the agent or broker; or
g. Transfer of the product of a manufacture or construction process to the user of the product; or
h. Importing, or causing to be imported, property from outside the city for sale or for rent, storage, distribution, use or consumption within the city; or
i. Soliciting business, either directly or indirectly, as a representative or agent of a manufacturer, wholesaler, retailer, or distributor of merchandise or by the distribution of catalogs or other advertising matter or by any means whatever, and by reason thereof receiving orders for property from buyers or consumers for use, consumption or distribution for use, consumption or storage within the city; and the foregoing shall include every person who, as a representative, agent or solicitor receives and accepts orders from buyers or consumers from within the city for future delivery; or
j. Selling or furnishing, preparing and serving food or beverages, alcoholic or nonalcoholic, for consumption on or off the premises of the seller; or
k. Selling bingo cards or pull tabs; or
l. Every use or play of a coin-operated machine; or
m. Transacting or engaging in any type of business not enumerated herein.
“Sales price” or “selling price” means any consideration paid by a buyer in terms of money and in the case of a sale involving an exchange of property and/or services, the fair market value of the property or services exchanged, including delivery or installation costs, but excluding the sales tax.
“Seller” means and includes persons who are vendors of property, persons furnishing services, the lessors of rental space or goods, and all persons making sales including consignees and persons who conduct sales where items will be sold for a commission or fee.
“Services” means and includes all services of every manner and description which are performed or furnished for compensation of any kind, except services rendered to an employer by an employee, including but not limited to:
1. Professional services;
2. Services in which a product or sale of property may be involved including personal property made to order;
3. The sale of transportation services;
4. Services rendered for compensation by any person who furnishes any services in the course of their business or occupation;
5. Services wherein labor and materials are used to accomplish a specified result;
6. Commissions earned during business conducted within the city; and
7. Any other services including advertising, maintenance, recreation, amusement and craftsmen’s services.
“Transient” means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, or the occupant has paid in advance for over thirty days’ occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered.
“Wholesaler” means a merchant who sells goods, in the regular course of his business, to retailers who sell to consumers, or sells goods in the regular course of his business to jobbers, dealers, or other wholesalers, for the purpose of taxable resale in the city. To qualify as a wholesaler, the merchant must be regularly recognized as such, and known to the trade as such.
“Wholesale sale” means a sale of goods by a merchant selling them in the regular course of his business; or a sale of goods by a merchant selling them in the regular course of his business at wholesale prices to jobbers, dealers, or other wholesalers for the purpose of taxable resale in the city. The term does not include a sale by a wholesaler to users or customers when such sale is not for taxable resale in the city. (Ord. 00-03 § 1 (part), 2000.)
4.20.030 Imposition of tax.
A. There shall be levied and collected within the city a tax on all sales at retail made within the city, all professional or occupational services, all materials furnished and services rendered in connection with the accomplishment of a specific project or end product, all rental of property, facilities and accommodations. The applicable tax rate (see Section 4.20.080A) shall be added to the sales price.
B. Where a purchaser has failed to pay and a seller has failed to add to the sales price and collect the tax imposed by this chapter, the tax is included in the purchase price and, as in other cases, constitutes city funds in the hands of the seller held in trust for the city from the moment of collection. The city shall be paid but a single tax on a single sale. The burden of the tax here imposed shall, in the normal course of events, rest upon the purchaser except as provided in this subsection. (Ord. 00-03 § 1 (part), 2000.)
4.20.050 Exemptions.
The tax levied shall not apply to the following:
A. The sale of insurance policies, bonds of guaranty and fidelity, and banking services rendered;
B. Funeral charges and services, the sale of medical, dental, optometric or other practices of the healing arts as defined by law, the sale of hospital or assisted living services, the sale of hearing aids, and the sale of prescriptions. This exemption shall not apply to services rendered by veterinarians, barbers, cosmeticians, or masseurs;
C. Except as provided in Section 4.20.020 under “Sale,” subsection (3)(n), the sale of property, goods, or services by churches, except where such religious organizations are engaged in business for profit or savings, or competing with other persons engaged in the same or similar business; provided, however, that the tax shall not apply to the sale, of religious publications, Bibles, hymn books, prayer books, vestments and ceremonial raiments, altar and other religious paraphernalia, sacramental chalices, icons and similar church service equipment;
D. Except as provided in Section 4.20.020 under “Sale,” subsection (3)(n), sales to churches and bona fide religious and charitable organizations, but not to the individual members or employees thereof for their own personal consumption, use or accommodation;
E. The transportation of students to and from elementary, junior high and high schools in motor or other vehicles;
F. The sale of food and beverages in public, high school or college cafeterias and lunchrooms operated primarily for teachers and students, and not operated primarily for the public or for profit;
G. Carrier sales made directly to consumers or users of newspapers and periodicals;
H. Sales, which the municipality is prohibited from taxing under the respective constitutions and laws of the United States and of the state;
I. Sales to the United States Government, the state and its political subdivisions, the city or any department thereof; provided, however, that the exemption shall not be applicable to the sale of materials and supplies to contractors for the construction or manufacture of property for government agencies on a contract bid award, in which the contractor shall be deemed the buyer or consumer or user subject to payment of the tax;
J. Dues, fees, or tuition paid to clubs, labor unions and fraternal or religious organizations;
K. An isolated sale not made in the regular course of business of the seller;
L. Commissions or fees charged by brokers or agents in the sales of real and personal property which exceed two thousand dollars per transaction;
M. Sales of property at temporary venues for annual civic events which serve to promote Dillingham to residents of Bristol Bay villages or to tourists;
N. Sale of Native arts and crafts by the artist; except that this exemption shall not apply to businesses with a fixed location which sell Native arts and crafts as dealer, broker or agent;
O. Sales of fish and other marine products to buyers who are not consumers;
P. Steamship and air transportation services;
Q. Charges for long distance telephone conversations, provided, however, that the furnishing of telephone service to subscribers within the city is taxable, and also to subscribers outside the city who are furnished such service from within the city;
R. Sales to public or private charitable institutions operating primarily as bona fide homes for homeless, delinquent, or dependent children of others;
S. The selling price amount of any sale (other than the rental or lease of real or personal property or any provision of services) in excess of two thousand dollars. For purposes of this exemption the following rules apply:
1. For purposes of computing the sales price of multiple items purchased at the same time, which are delivered to the consumer on one date, shall be combined. If the consumer is purchasing a number of items for a construction, improvement, or renovation package the sales price of the multiple items purchased at the same time as a package shall be combined even though delivery or payment for some of the items may be made at different times. A “package” is defined as an arrangement where the buyer or seller have obtained all required permits, (i.e., city land use permit or other building permit), and there is a written agreement with seller identifying the total price being paid.
2. Each payment for a single item paid for on an installment basis shall be considered a separate sale with the exception that installment payments for snow machines, ATVs, boats, boat motors, and vehicles that are seller financed by a business operating within the city or by a financial institution are subject to the sales tax cap on the total amount of the sale.
3. For purposes of computing the amount of any sale or transaction, items purchased on account or on credit on different days shall not be combined and treated as a single sale or transaction;
T. Dump fees;
U. Wharfage and handling at the city dock;
V. Fees earned for child care services;
W. The sale from a business recognized by the city, to another recognized business within the city, of an item to be used as an ingredient or component part of an end product may be tax exempt provided the buyer has a valid certificate of exemption;
X. The sale of boat harbor fees. (Ord. 00-03 § 1 (part), 2000; Ord. 01-08 § 1, 2001; Ord. 04-06 § 1, 2004.)
4.20.060 Tax based on sales price.
The tax which seller shall collect from the buyer and pay to the city shall be the applicable percentage of the sales price in dollars derived from all taxable retail sales made within the city, and shall be applicable to all persons except as may otherwise be provided in this chapter. (Ord. 00-03 § 1 (part), 2000.)
4.20.070 Liability for tax.
A. Every seller within the city shall add the applicable tax herein imposed to the total selling price and collect the applicable tax from the buyer at the time of the sale or at the time of collection on credit transactions, and such tax shall be a debt from the buyer to the seller until paid, and shall be recoverable at law in the same manner as other debts.
B. Nothing in this chapter shall limit the liability of the buyer or the seller to the city. All sales taxes collected or which should have been collected pursuant to this chapter are city monies for which both the seller and the buyer are at all times liable to the city.
C. Any person who acquires or succeeds to an ownership interest in an ongoing business shall be liable for the payment of all taxes, interest, penalties and administration costs accruing and unpaid to the city on account of operation of that business by the former owner. This section shall not apply to any person who acquires their ownership interest in the ongoing business as a result of the foreclosure of a lien that has priority over the city’s sales tax lien under this section. Any person who acquires or succeeds to an ownership interest in an ongoing business operating within the city must immediately notify the city of the acquisition or succession and inquire as to whether any property of that business is subject to a lien under this section. (Ord. 00-03 § 1 (part), 2000.)
4.20.080 Tax rate.
A. The tax to be added to the sale price, shall be ten percent for alcohol and transient lodging and six percent for all other sales at retail. Any one sale of items separately priced shall be taxed upon the aggregate amount. Each seller shall be furnished the schedule of tax payable on each taxable amount from one cent to one hundred dollars.
B. The revenue from a coin-operated machine shall be treated in gross without reference to the amount paid or played on a particular transaction. (Ord. 00-06 § 1, 2000; Ord. 00-03 § 1 (part), 2000; Ord. 01-04 § 2, 2001.)
4.20.090 Certificate of authority to collect city sales tax—Application required.
All sellers shall file with the city an application for a certificate of authority to collect sales tax on a form prescribed by the city, not more than ten days after the date of commencing business, or the opening of an additional place of business. Remittance of tax to the city is the responsibility of the certificate holder. (Ord. 00-03 § 1 (part), 2000.)
4.20.100 Certificate of authority to collect city sales tax—Issuance—Display required.
Upon receipt of a properly executed application, the city will issue a certificate of authority to collect city sales tax, stating the name of the business to which it is applicable. The certificate must be prominently displayed at the place of business named therein. A seller who has no regular place of business shall attach such certificate to their stand, truck, or other merchandising device. (Ord. 00-03 § 1 (part), 2000.)
4.20.110 Certificate of authority to collect city sales tax—Nontransferability—Change in business—Surrender when.
The certificate of authority to collect city sales tax is nonassignable and nontransferable and must be surrendered to the city by the seller to whom it was issued, upon the seller’s ceasing to do business at the location named therein. If the business is continued at the same location, but there is a change in its form of organization, such as from a sole proprietorship to a partnership or a corporation, the admission or withdrawal of a partner, or any other change, the seller making such change shall surrender the old certificate to the city for cancellation. The successor seller is required to file a new application for a certificate of authority to collect city sales tax. Upon receipt of such application, properly executed, a new certificate will be issued to such successor seller. (Ord. 00-03 § 1 (part), 2000.)
4.20.115 Filing of returns and remittance of tax to city.
A. A seller required to possess a certificate of authority to collect city sales tax shall file a completed tax return form as provided by the city, and shall remit the tax imposed by this chapter to the city on a monthly basis, not later than the last day of the calendar month following the month in which the taxes were collected or should have been collected. A seller owing less than one hundred dollars per month in sales tax may file returns and remit taxes on a quarterly rather than a monthly basis. In this instance, the seller shall file a completed tax return and shall remit the tax imposed by this chapter to the city not later than the last day of the calendar month following the quarter in which the taxes were collected or should have been collected. However, a seller with less than one hundred dollars per month in sales tax who has failed to file sales tax returns and remit sales tax receipts to the city in a timely manner must file on a monthly basis rather than on a quarterly basis. If the last day of the month in which a return is due is not a day on which city hall is open for regular business, remittance shall be made not later than the first day thereafter on which city hall is open to regular business. A postmark on or before the day the tax is due as described herein shall be accepted as prima facie evidence of timely filing.
B. A seller whose business is seasonal and who will have no tax receipts during certain months, may file a return at the end of the seller’s season showing the months during which the business shall have no sales of any kind. When their business shall again become active, the seller will remit sales taxes and file returns as required by this chapter.
C. No more than fifteen days after the sale, lease, or other disposition or change in ownership interest of a business, other than a transfer of outstanding shares of stock, or upon incorporation of any business registered pursuant to this chapter, the previous owner of the business shall file a final tax return, identifying the name and address of each person or entity involved in the change, the nature of the change, and the effective date of the change.
D. Failure by a seller to obtain a certificate of authority does not affect the seller’s obligation to collect and remit sales taxes to the city as provided by this chapter. Such failure will, however, subject seller to penalties and other enforcement action by the city. (Ord. 00-03 § 1 (part), 2000.)
4.20.130 Recordkeeping—Inspection.
A. In order to facilitate the administration and enforcement of the provisions of this chapter, each seller or person otherwise engaged in business within the city, as herein defined, shall secure, maintain and keep for a period of six years all sales tax reports, sales forms, sales records and supporting schedules or ledgers, including computerized records.
B. The city shall furnish all necessary forms for filing returns, together with instructions, to insure a full collection of and accounting for the taxes imposed by this chapter; but the failure of any seller or person engaged in business to secure such forms shall not relieve the seller of the duty of collecting or paying the taxes due at the time and in the manner prescribed in this chapter.
C. The city may authorize an employee or agent to examine and inspect at all reasonable hours the books, records, and other documents of any seller or person otherwise engaged in business within the city in order to carry out the provisions of this chapter. In the event of refusal by a seller to permit such examination and inspection, the city may resort to the procedure prescribed in Section 4.20.180.
D. Any seller or person engaged in business who is unable or unwilling to submit their records within the city shall be required to pay the city for all necessary expenses incurred for the examination and inspection of their records maintained outside the city. (Ord. 00-03 § 1 (part), 2000.)
4.20.140 Seller not to assume tax.
A seller shall not advertise or hold out or state to the public or to any buyer, directly or indirectly, that the sales tax or any part thereof imposed by this chapter will be assumed or absorbed by the seller or that it will be refunded or assumed, in whole or in part. The seller shall, whenever feasible, separately state the tax to the buyer on each taxable transaction. When not feasible to state the sales tax separately, the seller shall prominently display a sign indicating the imposition of the tax. (Ord. 00-03 § 1 (part), 2000.)
4.20.150 Seller’s compensatory collection discount.
Any seller may withhold an amount equal to one percent of the gross tax collected by him, provided the tax is paid to the city on or before the date the sales tax is due as required under this chapter. This seller’s discount shall not exceed the amount of one hundred dollars for any reporting period and shall not be permitted whenever any prior sales tax, penalty, or interest is delinquent, or when there is a manifest failure on the part of the seller or person otherwise engaged in business to maintain proper accounting records and returns of the sales tax due. (Ord. 00-03 § 1 (part), 2000.)
4.20.155 Revocation of certificate of exemption.
Whenever any sales tax, penalties or interest is delinquent, or when there is a manifest failure on the part of the seller to maintain proper accounting records and returns of the sales tax due, the certificate of exemption will be revoked. (Ord. 00-03 § 1 (part), 2000.)
4.20.160 Protest of tax—Procedure—Determination.
A. A seller shall determine in the first instance whether a retail sale is exempt under this chapter. If a seller incorrectly determines that a sale is exempt, then the seller is liable to the city for the tax on said sale.
B. In the event that the seller determines that a transaction is not exempt, but the buyer believes the transaction to be exempt, then the seller will furnish to the buyer a protest notice form, supplied by the city, which shall be filled out by the buyer and delivered to the seller with the disputed tax at the time of the sale. The protest notice shall show the respective names and addresses of the seller and the buyer, the nature of the claim of exemption and such other information as may be required by the city.
C. The seller shall remit to the city any protest notices delivered to the seller as promptly as possible, but in any event no later than thirty days after delivery of a protest notice to the seller, together with any additional information which the seller believes to be pertinent to the determination of the issue.
D. The city will rule on each protest and send to the buyer a notice that his claim has been allowed or disallowed, within thirty days of receipt of the notice by the city. If the claim has been allowed, a refund will be remitted with the notice. (Ord. 00-03 § 1 (part), 2000.)
4.20.170 Exemption—Registration of buyers.
A. The city may, by regulation, require that the seller collect the sales tax from any class of buyer allegedly exempt under Section 4.20.050 unless the buyer is registered under subsection B of this section. An unregistered buyer may file a protest notice under Section 4.20.160.
B. The city may, by regulation, require that any class of buyer exempt under Section 4.20.050 register with the city as a buyer exempt from payment of the sales tax. Registration shall be upon forms provided by the city and shall include a brief statement of the reason for exemption and such other information as the city may require. Upon registration, the buyer, shall be issued a certificate or certificates of exemption which the buyer must show the seller to avoid imposition and payment of the sales tax.
C. A certificate of exemption may be withheld if the seller or person otherwise engaged in business is in violation of a city regulation or ordinance. (Ord. 00-03 § 1 (part), 2000.)
4.20.180 Estimation by city.
In the event that the city is unable to ascertain the tax due to be remitted by a seller by reason of the failure of the seller to keep accurate books or records, allow inspection, failure to file a return, or falsification of records, the city may make an estimate of the sales tax due based on any information available to it. Notice of the estimate of sales taxes due shall be furnished the seller and shall become final for the purposes of determining liability of seller to the city in thirty days unless the seller earlier files an accurate return, supported by satisfactory records, indicating a lesser liability. (Ord. 00-03 § 1 (part), 2000.)
4.20.190 Loss of records—Seller’s notification duty.
A seller shall immediately notify the city of any fire, theft or other casualty which would prevent the seller from complying with this chapter. Such casualty constitutes a defense to any penalty provided in this chapter but does not excuse the seller from liability for taxes due. Accidental loss of funds or records is not a defense hereunder. (Ord. 00-03 § 1 (part), 2000.)
4.20.200 Maintenance of suits in addition to penalties and interest.
Nothing in this chapter shall prevent the city from filing and maintaining an action to collect any taxes collected or which should have been collected in addition to any penalty or interest due thereon. (Ord. 00-03 § 1 (part), 2000.)
4.20.210 Violations—Penalties.
A. Failure to Obtain Certificate. A seller who is obliged to obtain a certificate of authority to collect city sales tax but fails to do so within the time prescribed herein is subject to civil penalty of three hundred dollars for the first offense. A seller who, after notice, continues to conduct business without obtaining a certificate of authority to collect sales tax, is subject to a penalty of five hundred dollars for each subsequent offense.
B. Failure to File a Return. A seller who fails to file a return as required by this chapter or who fails to remit taxes collected, or which should have been collected, is subject to a penalty. The penalty is five percent of the taxes collected, or which should have been collected, per month, until paid. The filing of an incomplete return is the equivalent of filing no return.
C. Falsification. Falsification or knowing misrepresentation of any record required hereunder subjects the person making such a falsification or misrepresentation to a penalty of three hundred dollars for the first offense and five hundred dollars for each subsequent offense.
D. Failure to Allow Inspection. The failure of a seller to allow the inspection at reasonable times of records required to be kept by this chapter subjects the seller to a penalty of three hundred dollars for the first offense and five hundred dollars for each subsequent offense. (Ord. 00-03 § 1 (part), 2000.)
4.20.220 Interest on late payments.
A seller who fails to remit payments in a timely manner shall be liable for interest charges of ten and one-half percent per annum on the amount of delinquent taxes accruing from the due date until paid in full. (Ord. 00-03 § 1 (part), 2000.)
4.20.230 Acts constituting a misdemeanor—Penalty.
A. Each act, when intentional, constitutes a misdemeanor and is punishable by imprisonment for up to thirty days and by a fine of up to one thousand dollars, in addition to any civil penalty assessed:
1. Failure to obtain a certificate of registration;
2. Failure to file a sales tax return in the time required in this chapter;
3. Falsification or misrepresentation of any record, sales tax return, application, protest notice, certificate of authorization to collect sales tax filed with the city hereunder or required to be kept hereby;
4. Refusal to allow inspection.
B. Each act hereunder constitutes a separate offense and each day constitutes a separate offense for continuing crimes of omission or concealment. (Ord. 00-03 § 1 (part), 2000.)
4.20.240 Delinquent list.
The city shall maintain an accurate list of each seller who is in violation of this chapter by reason of their failure to file a return or failure to remit or collect taxes which should have been collected or remitted. The city shall provide written notice to each person on the delinquent list of the city’s intent to terminate their eligibility for municipal utility and port and harbor services if the delinquency is not cured within thirty days of the mailing of the notice. Said notice shall also include the name and telephone number of the municipal employee to contact if the delinquency is contested, and notice of the availability of an informal hearing to resolve contested matters prior to the proposed date for termination of services. (Ord. 00-03 § 1 (part), 2000.)
4.20.250 Failure to cure delinquency.
A. If a seller fails to either cure their delinquency, or request an informal hearing in order to contest placement on the delinquent list, within the time specified in the notice required by Section 4.20.240, the city may proceed to terminate the seller’s municipal utility and port and harbor services in accordance with the provisions for termination of those services contained in this code or any applicable tariff.
B. If the seller fails to either cure their delinquency or request an informal hearing in order to contest placement on the delinquent list within the time allowed, the city may publish the names of delinquent taxpayers in a newspaper of general circulation within the city. (Ord. 00-03 § 1 (part), 2000.)
4.20.260 Effect of contest of delinquency.
If a seller requests an informal hearing in order to contest placement on the delinquent list, municipal services shall not be terminated until after the informal hearing has been held, and then only in the event the delinquency remains uncured following the conclusion of the informal hearing. (Ord. 00-03 § 1 (part), 2000.)
4.20.270 Tax lien.
A. All taxes, interest, penalties and administration costs required to be remitted by a seller under this chapter shall constitute a lien against real and personal property of the seller, effective on the date of any delinquency.
B. The city may record a lien under this section by recording a notice of said lien in the district recorder’s office. Upon recordation, a lien under this section has priority over all other liens except: (1) liens for property taxes and special assessments; (2) liens that were perfected before the recording of said lien for amounts actually advanced before the recording of said lien; (3) mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien under AS 34.35.064 have been recorded before the recording of said lien. (Ord. 00-03 § 1 (part), 2000.)