Chapter 4.15
MOTOR VEHICLE REGISTRATION TAXSections:
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.]