CHAPTER 3.24: DISTRIBUTION OF MOTOR VEHICLE REGISTRATION TAX REVENUES
Section
3.24.030 Allocation of motor vehicle registration tax revenues
3.24.040 Distribution of motor vehicle registration tax revenues
3.24.010 TAX SITUS.
Pursuant to A.S. 28.10.431, the Matanuska-Susitna Borough shall use information provided by the Alaska State Department of Motor Vehicles to determine the tax situs of all vehicles listed on its reports.
(Ord. 98-062(AM), § 2 (part), 1998; Ord. 94-001 AM, § 4 (part), 1994; Ord. 81-17, § 2, 1981)
3.24.020 ADJUSTMENTS.
Adjustments may be made to the distribution of revenues whenever any taxing entity provides sufficient information to the borough that an adjustment should be made. The adjustment, if any, shall be made on succeeding distribution periods. The burden of proof in disputed claims for an adjustment in the distribution is upon the taxing entity affected.
(Ord. 98-062(AM), § 2 (part), 1998; Ord. 81-17, § 3, 1981)
3.24.030 ALLOCATION OF MOTOR VEHICLE REGISTRATION TAX REVENUES.
(A) Pursuant to A.S. 28.10.431, the Matanuska-Susitna Borough shall allocate and distribute money received under this section based upon the population and motor vehicle registration tax per capita allocation rate of each entity entitled to an allocation of motor vehicle taxes. For purposes of this section, “road service area” is all service areas titled as road service areas and other special service areas with specific enumerated powers to provide roads, streets, sidewalks, and related drainage facilities even if the other special service area has powers to provide for other non-road related services.
(1) [Repealed by Ord. 19-034, § 2, 2019]
(B) Motor vehicle registration tax per capita allocation schedule:
|
Road Service Area |
$20 |
|
Cities |
$20 |
(1) [Repealed by Ord. 19-034, § 2, 2019]
(C)(1) The allocation of remaining funds, if any, shall be for funding bridge and railroad crossing major maintenance and repair, providing a 50 percent match for road service area construction projects, and providing a 50 percent match for dust control projects.
(2) [Repealed by Ord. 19-034, § 2, 2019]
(3) [Repealed by Ord. 19-034, § 2, 2019]
(Ord. 19-034, § 2, 2019: Ord. 18-080, § 2, 2018; Ord. 14-108, §§ 2, 3, 2014; Ord. 13-105, § 2, 2013; Ord. 13-058, § 2, 2013; Ord. 02-039, § 2, 2002; Ord. 98-062 (AM), § 3 (part), 1998)
3.24.040 DISTRIBUTION OF MOTOR VEHICLE REGISTRATION TAX REVENUES.
Distribution of motor vehicle registration tax revenues will be based on the formula established by MSB 3.24.030. Funds will be distributed on a quarterly basis starting with September 15 and continuing to June 15 of each year.
(Ord. 98-062 (AM), § 3 (part), 1998)