Chapter 3.35
PULL-TAB SALES LICENSE

Sections:

3.35.010    License required.

3.35.020    Application.

3.35.030    Sales tax.

3.35.040    Appeal.

3.35.050    Penalty.

3.35.010 License required.

(a) All persons or entities selling pull-tabs in the city (whether as an operator, vendor, licensee or permittee as defined in AS 5.15.690) shall apply for and obtain a pull-tab sales license with the city on a form provided by the city clerk. No person or entity shall sell pull-tabs in the city without first procuring an annual pull-tab sales license from the office of the city clerk and posting the license at the location where the person or entity is selling pull-tabs.

(b) A person or entity that desires to sell pull-tabs in the city shall pay a fee of one hundred dollars per year or part of year during which the seller makes a sale of pull-tabs in the city. The license shall be procured from the city clerk prior to making any sale of pull-tabs in the city. All licenses expire on December 31st of the year in which the city clerk issued the license.

(c) The city clerk shall provide to the seller the license procured hereunder which shall indicate the seller’s name, the date purchased, the date of expiration of the license, the permittees on whose behalf sales are expected to be made, the location in which sales are made, and the signature of the city clerk. The license shall be posted for public view on the site of the business at all times during its effective period.

(d) A pull-tab sales license is not transferrable. (Ord. 01-11-2 § 2 (part), 2001)

3.35.020 Application.

(a) An application for a pull-tab sales license shall include the name of the applicant, the address of the applicant, the address at which pull-tabs will be sold by the applicant, the name of all permittees for which the seller is selling pull-tabs, the name of the person in primary charge of each permittee on whose behalf pull-tabs are being sold, proof of compliance with all state licensing and registration requirements, proof of procurement of an annual city sales tax license, and such other information as the city clerk may deem reasonably necessary for the proper administration of this chapter. The information contained in the application shall be submitted under oath or affirmation of the applicant. Upon receipt, the city clerk shall issue a license, request additional information or deny the application for the license.

(b) The city clerk may refuse to issue a license where:

(1) The application is incomplete;

(2) The applicant has not paid the one hundred dollar fee;

(3) The information provided in the application is inaccurate as can be verified by records of the city or state;

(4) The applicant has not received their annual permit or license required under AS 5.15 to engage in charitable gaming;

(5) The applicant is delinquent in payment of city sales tax, penalty and/or interest or has failed to file complete sales tax returns with the city where failure has not been remedied.

(c) If the city clerk denies the application for a license and the applicant appeals the determination, the city clerk shall issue a temporary license to be in effect until the city clerk’s decision is reviewed by the city manager. (Ord. 01-11-2 § 2 (part), 2001)

3.35.030 Sales tax.

Nothing in this chapter shall be construed as permitting sales of pull-tabs without collecting sales tax due on each sale of a pull-tab and reporting and remitting to the city the sales tax due by the pull-tab seller licensed hereunder. (Ord. 01-11-2 § 2 (part), 2001)

3.35.040 Appeal.

(a) If the city clerk determines that a license should not be issued under the guidelines provided in this chapter, the city clerk shall set forth the reason in writing and provide the decision to the applicant via first class mail or hand-delivery. Thereupon, the applicant may appeal the decision by notice given in writing to the city manager within twenty days of the date of mailing or hand-delivery of the city clerk’s determination.

(b) The city manager shall review the application, the determination by the city clerk and the information presented by the applicant on appeal. Within twenty days of receipt of the notice of appeal, the city manager shall make a determination concerning the appeal and provide notice of this decision in writing to the applicant via first-class mail or hand-delivery. The city manager may uphold the decision of the city clerk, reverse the decision of the city clerk or request additional information after which the city manager shall render a decision.

(c) An applicant aggrieved by the decision of the city manager may appeal the decision of the city manager in writing to the city council within thirty days of the date of mailing or hand-delivery of the written decision of the city manager. A notice of appeal shall be submitted to the city clerk on a form provided by the city clerk. The city clerk shall notify the applicant of the time and place for the public hearing which shall be held no later than thirty days after receipt of a written appeal. Not later than thirty days following close of a public hearing on the matter, the city council shall issue a written decision on the appeal. The city council’s decision shall be final. (Ord. 01-11-2 § 2 (part), 2001)

3.35.050 Penalty.

A pull-tab seller who conducts business without the license required by this chapter is guilty of an infraction and upon conviction shall be fined in the amount set forth in NCO Section 1.20.040, plus any surcharge required by AS 12.55.039. Each day a seller commits a violation of this chapter constitutes a separate offense. (Ord. O-14-01-02 § 8, 2014: Ord. 01-11-2 § 2 (part), 2001)