CHAPTER 3.36: BUSINESS LICENSES GENERAL
Section
3.36.030 Regulatory provisions
3.36.050 Borough manager regulation promulgation authority
3.36.090 Prosecution; witness immunity
3.36.100 Alaska Statutes; procedures
3.36.010 LICENSE REQUIRED.
(A) When establishing a business in the Matanuska-Susitna Borough, a person shall first apply to do so, and pay the license fee provided in MSB 3.36.040. A license issued to a firm for a particular line of business covers all its operations in the Matanuska-Susitna Borough in the line of business regardless of the number of its establishments. Effective with calendar year 1996, 501(c)(3)(4) nonprofit organizations are required to obtain a Matanuska-Susitna Borough business license and pay the license fee provided in MSB 3.36.040.
(B) The borough business license must be prominently displayed at the place of business of every seller; any seller who has no regular place of business shall display the license upon request. When a business has more than one location, each location shall be listed on the license. The original license shall be displayed at the main location and a copy of the license displayed in each branch location. If the business is continued at the same location but there is a change in its form of organization, such as from a single proprietorship to a partnership or a corporation, the admission or withdrawal of a partner, or any other change, the seller making the change shall surrender his old borough business license to the borough for cancellation. The successor seller shall file a new application for a borough business license, and upon receipt of a proper application properly executed, a new borough business license will be issued to the successor seller. When there is a change of location for the seller’s place of business, a new business license is required showing the new address.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.020 RENEWAL AND DURATION.
(A) Effective January 1, 2007, all business licenses will be effective for a biennial period which will include two calendar years. The biennial period will begin with January 1 of the year the license is being applied for and end December 31 of the following year. Application for renewal of a biennial license and payment of the license fee shall be made before February 1 of the new biennial year.
(B) No license may be issued for a period extending beyond the end of the biennial period in which it is issued.
(C) Newly established businesses applying for a borough business license after December 1 of each year will be issued a business license for the following biennial period. This subsection (C) will become retroactive as of December 1, 2007.
(Ord. 08-026, § 2, 2008; Ord. 06-180, § 1, 2006: Ord. 96-013AM, § 2, 1996; Ord. 95-118(AM) (SUB), § 3 (part), 1995)
3.36.030 REGULATORY PROVISIONS.
A person engaging in a business subject to licensing provisions of a regulatory nature must, in addition to filing a regular application required by this chapter, comply with any other or additional regulatory provisions before being entitled to a license.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.040 FEE.
Effective May 20, 2015, the license fee for each business shall be $100 for the biennial period or any part thereof. Effective January 1, 1996, 501(c)(3)(4) nonprofit organizations will be required to obtain a Matanuska-Susitna Borough business license at no cost, for the biennial period or any part thereof.
(Ord. 15-015, 2015; Ord. 06-180, § 2, 2006: Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.050 BOROUGH MANAGER REGULATION PROMULGATION AUTHORITY.
The manager may take any action necessary or appropriate to the implementation of this chapter by promulgation of regulations which may include the adoption of forms. Such regulations or any proceedings adopted by the manager are effective at the time indicated.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.060 UNLAWFUL ATTEMPTS.
(A) It is unlawful for a person to:
(1) willfully evade the licensing provisions of this chapter;
(2) fail to make an application for license or fail to keep or produce any records required hereunder or by regulation;
(3) to defraud the borough or evade payment of the fee; or
(4) aid or abet another in an attempt to evade payment of the fee.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.070 FALSIFYING RETURNS.
It is unlawful for an executive officer or agent of a corporation or agent of a person to make or permit to be made for his principal a false return or false statement in answer to an inquiry from the finance director with intent to evade the payment of the fee or to comply with the provisions of this chapter.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.080 PENALTIES.
A person who violates any provision of this chapter, or any regulation adopted pursuant thereto, is subject to MSB 1.45.080, Infractions.
(Ord. 96-013AM, § 3, 1996; Ord. 95-118(AM) (SUB), § 3 (part), 1995)
3.36.090 PROSECUTION; WITNESS IMMUNITY.
In a prosecution for a violation under this chapter, no indictment or prosecution shall afterwards be brought against a witness on account of an offense or transaction concerning which the witness testifies. In a prosecution under this chapter, the borough attorney may compromise the case by accepting from the defendant a sum not less than the fee, penalties and interest provided in MSB 3.36.040 and 3.36.080 and costs of such prosecution.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)
3.36.100 ALASKA STATUTES; PROCEDURES.
In this chapter, unless the context otherwise requires and insofar as applicable the definitions set forth in A.S. 43.70.110 shall be used, together with the procedures, powers, rules and regulations set out in or adopted by virtue of A.S. 43.05.040, 43.05.090 and 43.70.020 as now in effect or hereafter amended or adopted, so that the finance director shall be empowered to use such procedures, powers, rules and regulations which are hereby incorporated by reference and have effect as though fully set out herein, unless or until the finance director, with assembly approval, adopts specific regulations in place of them conformable with this chapter.
(Ord. 95-118(AM)(SUB), § 3 (part), 1995)