Chapter 5.04


5.04.010    Business defined.

5.04.020    License required--Fee established.

5.04.030    License--Renewal.

5.04.040    General provisions applicable.

5.04.010 Business defined.

"Business," as used in this chapter, means and includes all activities or acts, personal, professional or corporate, engaged in as a trade, profession, tour or business for profit. Business activities that are exempt under the sales tax code are not exempt from the provisions of this chapter. The giving or supplying of services as an employee and the furnishing of property, services, substances or things, by a person who does not hold himself out as regularly engaging in such transactions, does not constitute business within the meaning of this chapter.

(Ord. 11-21, Amended, 10/06/2011; Ord. 84-24, Repealed & Replaced, 11/08/1984)

5.04.020 License required--Fee established.

A.    It is unlawful for any person, firm or corporation to engage in a business within the municipality without first applying for and obtaining a Municipality of Skagway business license. License to be displayed in accordance with Section 5.01.030.

B.    Separate Licenses Required. A separate license will be required for each entity that files a sales tax return, whether such separate reports are due to municipal requirements, i.e., hotel room tax and miscellaneous sales by the same entity, or by a business owner’s choice.

C.    Annual fees are established as follows:

1.    General business license will be fifty dollars ($50.00) per business license. All businesses will require a general business license except for those noted in subsection (C)(2) of this section.

2.    Single site rental/lease business license will be fifty dollars ($50.00) per business license. The single site rental/lease business license will be issued only to entities who collect sales tax on one rental unit (business or residential) or are required to submit sales tax on a National Park Service Leaseback.

D.    Duration of Business License. Business licenses are effective for a calendar year with all licenses expiring on December 31st.

(Ord. 16-14, Amended, 07/21/2016; Ord. 11-13, Amended, 07/07/2011; Ord. 96-18, Amended, 08/01/1996; Ord. 84-24, Repealed & Replaced, 11/08/1984)

5.04.030 License--Renewal.

The assembly shall, during the month of December, make a routine annual review of existing business licenses. If the assembly determines that a licensee is in compliance with Section 5.01.010, then his license shall be renewed upon payment of an annual license fee.

(Ord. 11-13, Amended, 07/07/2011; Ord. 07-08, Amended, 04/19/2007; Ord. 89-3, Amended, 03/14/1989; Ord. 84-24, Repealed & Replaced, 11/08/1984)

5.04.040 General provisions applicable.

The provisions of Chapter 5.01 of this title shall apply to administration of this Chapter 5.04 concerning business licenses.

(Ord. 89-3, Amended, 03/14/1989; Ord. 84-24, Repealed & Replaced, 11/08/1984)