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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.]


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