Chapter 4.08
SALES TAX

Sections:

4.08.005    Purpose and intent.

4.08.010    Definitions.

4.08.015    Business licenses required.

4.08.020    Imposition of rate.

4.08.030    Obligations of seller.

4.08.040    Taxed transactions.

4.08.045    Sales of bingo, lotteries and pull-tabs.

4.08.050    Exemptions.

4.08.055    Repealed.

4.08.060    Promulgation of forms.

4.08.070    Confidentiality of sales tax returns.

4.08.080    Recordkeeping.

4.08.090    Submittal of forms and remittance.

4.08.100    Delinquency, fees, interest and application of payment.

4.08.105    Estimated taxes.

4.08.110    Exemptions, exceptions and refunds.

4.08.120    Lien for tax, interest and fees.

4.08.130    Criminal liability.

4.08.140    Sale of business, final tax returns, liability of purchaser.

4.08.150    No cause of action against the City.

4.08.160    Severability.

4.08.005 Purpose and intent.

The purpose and intent of the tax imposed under this chapter is to raise revenues. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the transaction clearly falls within an exemption defined in this chapter. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 16-03 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.010 Definitions.

For the purpose of this chapter, the following words and phrases shall have the meanings respectfully ascribed to them by this section:

“Buyer, consumer or person” means, without limiting the scope thereof, every individual, assignee, association, business trust, club, company, corporation, estate trust, firm, joint venture, partnership, co-partnership, receiver, society, trustee in bankruptcy, or any group or combination acting as a unit whether mutual, cooperative, fraternal, nonprofit, or otherwise who is a purchaser or renter of tangible or intangible goods or services.

“Mayor” means chief administrative official of the City or the Mayor’s designee.

“Property” means any tangible personal or real possession.

“Rent” means the conditional use of personal or real property by a consumer for consideration.

“Retail sale” means the transfer of any kind of goods or services to consumers, for consideration, regardless of quantity or price.

“Sale” means the exchange of any real or personal property, or of any goods or services for consideration including barter, installment credit, conditional sales, and rental transactions for any purpose other than resale in the regular course of business.

“Sale for resale (wholesale)” means the act of selling tangible personal or real property to a buyer for reselling in its original form for consideration.

“Sales price” means the amount of consideration paid by the buyer in terms of monetary value. The exchange or sale price of real estate is based on the current fair market value.

“Sales Tax Administrator” is designated by the Mayor or Administrator.

“Seller” means all work done or duties performed, provided, or furnished for others for compensation whether in conjunction with the sale of goods or not, but does not include services rendered by an employee to an employer.

“Services” means all work done or duties performed, provided or furnished for others for compensation whether in conjunction with the sale of goods or not, but does not include services rendered by an employee to an employer.

“Transaction made within the City” means the buyer takes possession of the purchased, rented, or leased property or service provided within the corporate limits of the City. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 16-03 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.015 Business licenses required.

All sellers shall secure a City business license as required in NPMC 5.02.020 and a State of Alaska business license.

A.    The City business license must be prominently displayed at the place of business of every seller. Any seller who has no regular place of business shall display such license on request.

B.    Before issuing a business license to a seller, the City may require the applicant to post a bond, furnish a statement of net worth, or furnish additional security to insure the full and prompt payment of taxes to be collected under this chapter.

C.    The business license of any seller is subject to revocation when such seller fails to pay delinquent taxes, fees and interest within the time frame established in North Pole Municipal Code. It is unlawful for a seller to engage in sales without a current City business license or to engage in sales when such license is revoked.

D.    Each seller who obtains or should obtain a City business license in accordance with NPMC 5.02.020 consents to the inspection of their Federal or State business tax returns in order to facilitate the accomplishment of the provisions and objectives of this chapter. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 16-03 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 14-20 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.020 Imposition of rate.

There is levied a tax equal to five* percent of the selling price upon buyers of all retail sales, and rentals made, and all services performed within the corporate limits of the City, unless specifically exempted in this chapter or a different tax rate is specifically set forth in this chapter.

A.    There is hereby levied an alcoholic beverage tax on the retail sale of alcoholic beverages equal to six percent times the selling price of all sales made within the City of North Pole.

B.    1.    There is hereby levied an excise tax on the distribution of tobacco products brought into the City limits measured at the rate of ten percent times the wholesale price of such tobacco products.

2.    It is the intent and purpose of this chapter to provide for the collection of the excise tax from:

a.    A person who brings, or causes to be brought, tobacco products into the City limits from outside the City limits for sale; or

b.    A person who ships or transports cigarettes or tobacco products to a retailer in the City limits for sale by a retailer.

c.    Retail tobacco sales are subject to the general sales tax rates as outlined in subsection (E) of this section.

C.    The maximum tax on any single transaction shall be $10 (ten dollars) except on the retail sale of alcoholic beverages, wholesale tobacco products, and the hotel-motel room tax, all of which shall not have any maximum tax.

D.    Vendors shall compute the tax on each sale by multiplying the price by the aggregate rate of taxes for the type of transaction listed in this section. The computation shall be carried out to three decimal places. If the result is a fractional amount of a cent, the calculated tax shall be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.

E.    Coin-operated machines shall remit five percent of the gross receipts derived from sales using the following formula:

Receipts divided by 1.05 = Sales

Receipts minus Sales = Sales tax due

(Ord. 17-07 § 2, 2017; Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 16-03 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 10-14 § 2, 2011; Ord. 09-01a § 2, 2009; Ord. 09-01 § 2, 2009; Ord. 06-08, 2006; Ord. 04-14 § 2, 2004; Ord. 00-14 § 2, 2000; Ord. 00-02 § 2, 2000; Ord. 99-29 § 2, 1999)

*  Code reviser’s note: Ord. 16-26 changes the tax amount to five percent, a change that was inadvertently omitted from Ordinances 17-02 and 17-07.

4.08.030 Obligations of seller.

It is the obligation of the seller making taxable sales to collect all taxes imposed by this chapter. All taxes shall be due and payable from the buyer to the seller at the time the transaction takes place. The seller shall hold collected taxes in trust for the benefit of the City.

A.    If any person, firm, co-partnership, corporation, director or agent collects taxes listed under this section on behalf of the City of North Pole and the transaction is not taxable under this section, they shall refund all improperly paid taxes immediately or remit all unlawfully collected taxes to the City of North Pole immediately. Failure to comply with this section is punishable as a violation. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.040 Taxed transactions.

Taxed transactions include all sales, retail sales, sales for resale, rentals, and services performed within the corporate limits of the City, unless specifically exempted by this chapter, the laws of Alaska, or by the Constitution of the United States. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.045 Sales of bingo, lotteries and pull-tabs.

Notwithstanding any other provisions in this chapter, the sales of bingo, lotteries, and pull-tabs and like games of chance by any operator or any permittee are subject to sales tax on the total adjusted gross income as defined by AS 05.15. Each operator and permittee must along with their sales return and remittance file a report on their activity in the City during that filing period including the value of prizes awarded and other information as may be required by the City. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.050 Exemptions.

A.    The following classes of sales, rentals, and services are exempt from the tax imposed by this chapter:

1.    Casual and isolated sales not exceeding $1,000 (one thousand dollars) per calendar year and not requiring the seller to hold a current City or State business license;

2.    Sales, services, rentals, and transactions which the municipality is prohibited from taxing under the Constitution of the United States or the State of Alaska, including but not limited to:

a.    Sales of insurance bonds of guaranty, fidelity, and the commissions thereon,

b.    Sales to Federally chartered credit unions,

c.    Sales of goods made with food coupons, food stamps, or other type of certificate issued under 7 USC 2011 through 2025 (Food Stamp Act), or made with food coupons, food vouchers, or other type of certificate issued under 42 USC 1786 (Special Supplemental Food Program for Women, Infants, and Children);

3.    Sales, rentals, or services provided to the United States, to the State of Alaska, and any public corporation or political subdivision thereof;

4.    Sales, rentals, or services provided to any volunteer ambulance, fire, or law enforcement organization providing service to the public and to public international organizations designated by the President of the United States;

5.    Sales of professional medical services performed by a person, clinic, or hospital licensed and certified under the State of Alaska:

a.    The preparation of controlled substances prescribed and supplied by a State licensed and certified medical professional,

b.    Counseling services provided by State licensed and certified psychologists or psychological associates, clinical social workers, alcohol and drug counselors, or marital and family therapists,

c.    Assisted living services provided in accordance with State regulations, and licensed by such,

d.    Sales and rentals of hearing aids, crutches, wheelchairs, and other personal property specifically manufactured for a patient;

6.    Sales of newspapers or other periodicals by carrier made directly to consumers where the carrier is responsible for the collection of sales revenue;

7.    Goods and services purchased through mail order catalogs or the Internet;

8.    Membership dues, fees, or assessments paid to clubs, labor unions, fraternal organizations, and other nonprofit organizations that have obtained Exemption Certificate 501(c) from the Internal Revenue Service;

9.    Sales, services, and rentals to a buyer, or made by a seller, for functions organized and administered solely by an organization holding a current 501(c)(3) or 501(c)(4) exemption ruling or equivalent from the Internal Revenue Service which has a physical or mailing address within City limits and a resolution or letter from the board, naming up to a maximum of six individuals, authorized to make purchases on behalf of the organization. This exemption does not apply to the sale of pull-tab games;

10.    Sales of school admission tickets, goods, services, and rentals for school entertainment, athletic activities, and all other activities conducted by school sanctioned groups;

11.    Sales of food and beverages in public or private school and college cafeterias or lunchrooms which are not operated for profit;

12.    Rentals of real property where the term of tenancy is monthly or longer;

13.    Sales, rentals, or leases/purchase agreements of automobiles by a dealer made outside City limits;

14.    Sales for resale (wholesale) of tangible personal or real property, other than tobacco, to a buyer for reselling in its original form;

15.    The commission earned on real estate sales;

16.    Air, train, bus and boat fares, lodging, adventure and similar and related services and the commission earned by licensed agents in the sale thereof;

17.    Sales of food and merchandise in the farmer’s market. City business licenses are required by vendors;

18.    Sales of services to include but not limited to architectural, carpentry, electrical, engineering, financial, general contractor, landscaping, legal, plumbing, snow removal, etc. City business licenses are required; the sale of goods and products associated with the service is not exempt unless previously described in this chapter. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 08-16, 2008; Ord. 03-01 § 2, 2003; Ord. 99-29 § 2, 1999)

4.08.055 Senior/disabled sales tax refund.

Repealed by Ord. 14-24. (Ord. 04-15 § 2, 2004; Ord. 00-10 § 2, 2000; Ord. 99-29 § 2, 1999)

4.08.060 Promulgation of forms.

When necessary or appropriate and upon approval by the Mayor, the Sales Tax Administrator shall revise or implement the use of forms for the purpose of efficiency within administration. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.070 Confidentiality of sales tax returns.

Except as otherwise provided in this chapter, all documentation required to be filed shall be kept confidential and is not subject to public inspection. Persons supplying the information may be granted access to their records if requested in writing and approved by the Sales Tax Administrator.

A.    The following information may be made available to the public: the name and business address of current business license holders;

B.    The Sales Tax Administrator will provide monthly to the City Council the names of sellers delinquent in remitting sales taxes and the amount thereof. Information may also be made available to the public in the form of statistical reports if the identity of particular sellers is not revealed or made evident by the reports. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.080 Recordkeeping.

It shall be the duty of every seller engaged in business in the City to keep and preserve, for six years, suitable records of all sales, services, and rentals transacted by liability hereunder.

A.    For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax collected or which should have been collected by any person, the Mayor or his designee may conduct random audits by examining any relevant documentation including correspondence, invoices, and receipts; hold investigations and hearings concerning any matter covered by this chapter; and may require the attendance of such person, officer, or employee of such person.

B.    The Mayor and the Mayor’s duly authorized agent shall have the power to administer oaths to such persons. The Mayor, with the approval of the City Council, shall issue all formal subpoenas to compel attendance or to require production of relevant books, papers, records or memoranda.

C.    Any competent person may serve all subpoenas or other court orders issued under the terms of this chapter. Witness fees for attendance and trial shall be the same as the fees of witnesses before the Superior Court; such fees shall be paid when the witness is excused from further attendance. When a witness is subpoenaed at the instance of any party to any such proceedings, the Mayor may require the cost of service of the subpoena and the fee of the witness be borne by the party at whose instance the witness is summoned. In such case, the Mayor at his discretion may require a deposit to cover the cost of such service and witness fee. A subpoena issued as aforesaid shall be served in the same manner as a subpoena issued out of a court of record.

D.    The Superior Court, upon application of the Mayor, is empowered to compel obedience to such subpoena; the attendance of witnesses; the production of relevant books, papers, records or memoranda; and the giving of testimony before the Mayor, or any of the Mayor’s duly authorized agents, in the manner and extent as witnesses may be compelled to obey the subpoenas and orders of the court.

E.    The Mayor, or any party in an investigation or hearing before the Mayor, may cause the deposition of witnesses residing within or without the State to be taken in the manner prescribed by law for like depositions in civil actions in courts of this State. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 16-08 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.090 Submittal of forms and remittance.

The City shall provide sales tax return forms for sellers. Sellers making a taxable sale in any month shall transmit the tax collected no later than the last day of the following month in which tax was collected along with a completed return. Returns and taxes remitted must be received by the City administrative offices no later than 5:00 p.m. on the due date.

A.    The sales tax forms furnished by the City shall have spaces setting forth the amount received from the following:

1.    All sales, services, or rentals made within City limits;

2.    The amount received from nontaxable sales, services, and rentals;

3.    The amount of credit card service fees paid on credit card sales within the City;

4.    The amount of taxable sales, services, and rentals;

5.    The amount of sales tax owed;

6.    The amount of penalties owed;

7.    The total amount of sales tax and penalties owed to the City;

8.    Such other information and supporting documentation as may be required.

B.    Quarterly Filing.

1.    A seller who, for one year, has transmitted taxes and filed returns as required by this chapter may file with the Sales Tax Administrator a written request to transmit taxes and file returns quarterly.

2.    The Sales Tax Administrator shall evaluate the seller’s compliance with this chapter, and make a recommendation to the City Council to approve or deny the seller’s petition.

3.    If the City Council approves the petition, the seller shall file returns and transmit the taxes imposed by this chapter no later than the last day of the month following the quarter the taxes were collected.

4.    Upon approval of the Council, quarterly filing will revert to monthly filing if reports are not transmitted on time.

C.    Annual Filing.

1.    A seller who, for one year, has transmitted taxes and filed returns as required by this chapter may file with the Sales Tax Administrator a written request to transmit taxes and file returns annually so long as the annual amount of tax collected is estimated to be less than $500 (five hundred dollars).

2.    The Sales Tax Administrator shall evaluate the seller’s compliance with this chapter, and make a recommendation to the City Council to approve or deny the seller’s petition.

3.    If the City Council approves the petition, the seller shall file returns and transmit the taxes imposed by this chapter no later than the last day of the month following the year the taxes were collected.

4.    Upon approval of the Council, annual filing will revert to monthly filing if reports are not transmitted on time. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 03-01 § 2, 2003; Ord. 99-29 § 2, 1999)

4.08.100 Delinquency, fees, interest and application of payment.

Taxes due but not paid will be considered delinquent and will be subject to all fees, interest, and penalties under this chapter, and may be recovered by the City with an action at law against the buyer and/or seller. The sales tax return shall be prima facie proof of taxes collected but not transmitted.

A.    Application of Fees and Interest.

1.    Complete sales tax returns and full remittance delinquent less than thirty days shall be charged a late fee of $25 (twenty-five dollars) or up to the maximum interest rate allowed by law, whichever is greater, in addition to the total amount due. Sellers filing incomplete sales tax returns will incur an additional fee of $15 (fifteen dollars).

2.    Complete sales tax returns and full remittance thirty to sixty days past due will incur a late fee of $50 (fifty dollars) or up to the maximum interest rate allowed by law, whichever is greater, in addition to the total amount due. Sellers filing incomplete sales tax returns will incur an additional fee of $15 (fifteen dollars).

3.    Sales tax returns and full remittance sixty-one days past due will incur a reoccurring monthly fee of $50 (fifty dollars) in addition to all previous fees and interest. Sellers failing to file complete returns and full remittance will be subject to a lien against the seller’s property.

B.    Application of Interest. Interest at the rate of ten and one-half percent per year, and applied monthly, shall accrue on all delinquent taxes and fees starting from the due date until paid in full.

C.    Application of Payments. All tax-related payments made to the City shall first apply to the payment of fees and interest, then to the payment of the principal of the tax which is delinquent, and then to the payment of current taxes. All other payments received over the amount owed for taxes, fees, and interest will then apply to any other fees incurred by the seller.

D.    Business licenses will be automatically revoked, and businesses will be served with a cease and desist order by a law enforcement officer empowered by the City of North Pole when sales tax returns are ninety days delinquent.

E.    Businesses that have habitually late sales tax returns, defined as sales tax returns that are sixty days delinquent three times in a calendar year, will have their business license revoked and will be served with a cease and desist order by a law enforcement officer empowered by the City of North Pole.

F.    The business owner shall have two business days from the date of service of the cease and desist order/revocation of the business owner’s license to file an appeal. This request for an administrative hearing shall set forth all grounds relied upon by the business owner to contest the cease and desist order/revocation order. Any grounds not set forth in the request for hearing shall be considered waived.

G.    The administrative hearing shall take place before the City Council as soon as is practicable.

1.    The City Council shall rule upon the hearing request in writing at the conclusion of the hearing.

2.    The business owner shall have ten days from the written notice of the City Council’s decision in which to appeal any adverse decision to the Superior Court. The filing of such an appeal shall not stay the business license revocation.

3.    All cease and desist orders shall notify the business owner of the hearing rights and procedures set forth herein. (Ord. 17-02 § 2, 2017; Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 03-01 § 2, 2003; Ord. 01-10 § 2, 2001; Ord. 99-29 § 2, 1999)

4.08.105 Estimated taxes.

The City reserves the right to estimate sales tax due when unable to ascertain the tax by a seller for any reason. The City may make an estimate of the tax due based on any evidence in its possession. Notice of the estimated taxes due shall be furnished to the seller and shall become final for the purpose of determining liability of the seller to the City in thirty days, unless the seller files an accurate and complete return. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.110 Exemptions, exceptions and refunds.

Every sale, service, or rental made within the City, unless explicitly exempted by this chapter or a subsequent ordinance, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter. It is the policy of the City that taxes, and interest, shall be promptly collected without offset, compromise or time extensions for payment. Any exceptions to this policy shall be in the sole discretion of the City Council, applying the criteria set forth in subsection (E) of this section.

A.    A buyer or seller who claims a sale is exempt from taxation shall pay the tax as required by this chapter. Within thirty days of the sale the buyer or seller may file a claim in writing, including documentation substantiating the claim, with the Sales Tax Administrator briefly describing the basis of the claim and the relief sought.

B.    No sales tax refund request may be made/refunded unless the sales tax was paid under protest and stating the good faith reason(s) therefor.

C.    A seller may within sixty days of filing a completed sales tax return submit an amended return, and request in writing a refund or credit to their account.

D.    The Sales Tax Administrator shall investigate claims and shall present the claims, findings, and recommendations to the City Council for action at the next regular Council meeting. If the City Council determines there is clear and convincing evidence to establish a refund or credit of taxes paid, the Mayor or his designee shall ensure the refund or credit is issued no later than thirty days after determination has been made. The City shall not be held liable for any payment of interest on the tax payment from the date paid until a refund is made or credit applied.

E.    The City Council may reduce interest and fees due on delinquent sales taxes as follows:

1.    Request for the reduction of interest or penalties assessed under the City’s sales tax must be submitted to the City Clerk in writing and shall include all of the facts and documents that the tax payer alleges support a reduction in the assessment of interest and fees, the amount of reductions so requested and payment in full of all delinquent sales taxes, excluding interest and fees. The request shall be signed by the taxpayer under oath and notarized.

2.    The City Council shall, in its sole discretion, determine the amount of any reduction in interest and fees assessed based on the nature of the error that lead to the delinquent payment of the taxes due, whether the tax payer’s late payment of taxes was due to good faith mistake and whether the tax payer self-reported the delinquent taxes due.

3.    Ignorance of a taxpayer’s tax obligations under the City sales tax shall not constitute grounds for the reduction of interest and fees unless the taxpayer proves that the taxpayer made a good faith effort to determine its obligations under the sales tax code.

4.    The City Council may grant a reduction in interest and fees due under the sales tax code if the taxpayer establishes, by clear and convincing evidence, that the application of the factors set forth in this section of code justify the reduction. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 11-07 § 2, 2011; Ord. 10-13 § 2, 2011; Ord. 99-29 § 2, 1999)

4.08.120 Lien for tax, interest and fees.

Delinquent taxes, administrative fees, and interest imposed by this chapter shall constitute a primary lien in favor of the City upon the seller’s property.

A.    The lien may be levied at time of delinquency and continues until the liability for all delinquent amounts is satisfied. Such lien shall be reviewed periodically and may be adjusted to reflect actual outstanding balances.

B.    Sales tax liens on property shall be enforced by foreclosure conducted as provided by law for enforcement of judgment liens.

C.    Accounts may be assigned to a collection agency. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 08-06 § 2, 2008; Ord. 99-29 § 2, 1999)

4.08.130 Criminal liability.

Any person, firm, co-partnership, corporation, or director or agent of the aforementioned violating any of the provisions of this chapter or failing or refusing to comply with a lawful request or demand of the Mayor or Sales Tax Administrator authorized under this chapter is punishable as a violation. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.140 Sale of business, final tax returns, liability of purchaser.

A.    If any seller sells, assigns, transfers, conveys, leases, forfeits, or abandons their business to another person, the seller shall surrender their business license to the City for cancellation.

B.    The seller shall make a final sales tax return with payment in full no later than ten days after relinquishment of the business showing that all obligations imposed by this chapter have been paid.

C.    The purchaser, assignee, transferee, lessee, successor, creditor, or secured party is required to file a new application for a new City business license, and shall provide proof of a State of Alaska business license.

D.    The purchaser, assignee, transferee, lessee, successor, creditor, or secured party shall withhold from the purchase money the sales tax, interest, and fees owed by the seller.

The purchaser, assignee, transferee, lessee, successor, creditor, or secured party shall be held personally liable for the payment of the taxes, interest, and fees accruing on the unpaid balance by the former owners, operators, or assigns. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014; Ord. 99-29 § 2, 1999)

4.08.150 No cause of action against the City.

The provisions of this chapter are enacted for the sole purpose of providing guidance to the City of North Pole administration for uniform collection procedures. Any failure on the part of the City of North Pole to follow the provisions of this chapter shall not:

A.    Waive any rights of the City of North Pole;

B.    Give rise to any cause of action on behalf of the seller or taxpayer against the City of North Pole. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014)

4.08.160 Severability.

If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is held to be unconstitutional or in violation of law, then that holding shall not affect the validity of the remainder of this chapter. (Ord. 16-26 § 2, 2016; Ord. 14-26 § 2, 2014)