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Chapter 4.50 SALES TAX

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Prior Legislation – Ord. No. 240A, §§1, 2.

O.B.A. – Refund of taxes overpaid in error, 73-7; applicability to independent insurance adjusters, 73-8; collection of city and borough sales tax by borough rather than the city, 72-15; liability of air taxi operator, 73-25; liability of firm which produces product in borough but solicited sales outside the borough, 73-26; city sales tax delinquency of National Bank of Alaska and First National Bank of Ketchikan, 74-10.

State Law Reference – Borough sales and use taxes, AS 29.45.650, 29.45.670.