Chapter 4.50 SALES TAX
This chapter is included in your selections.
Sections:
- 4.50.010 Declaration of sales tax policy.
- 4.50.020 Definitions.
- 4.50.030 Levy.
- 4.50.040 Delivery charges.
- 4.50.050 Employees/subcontractors.
- 4.50.060 Multijurisdictional services.
- 4.50.070 Duty of seller to collect.
- 4.50.080 Registration.
- 4.50.090 Certificate displayed.
- 4.50.100 Certificate nonassignable.
- 4.50.110 Injunction prohibiting operation of business for failure to register or failure to remit returns.
- 4.50.120 Tax added to sales price.
- 4.50.130 Resale certificates – Misuse.
- 4.50.140 Tax schedule.
- 4.50.150 Unlawful for seller to fail to collect.
- 4.50.160 Taxes due.
- 4.50.170 Obligation to remit taxes.
- 4.50.180 Duty to keep books – Investigation.
- 4.50.190 Penalty and interest on delinquent taxes.
- 4.50.200 Protest of tax.
- 4.50.210 Forgiveness of uncollected taxes, penalties and interest.
- 4.50.220 Sale of business – Final return – Liability of purchaser.
- 4.50.230 Exemptions.
- 4.50.240 Sales tax exemption for residents 65 years of age.
- 4.50.250 Unlawful to misrepresent exemptions.
- 4.50.260 Use of funds.
- 4.50.270 Fee schedule established by resolution.
- 4.50.280 Regulations authorized.
- 4.50.290 Appeals.
- 4.50.300 Clerical errors or omissions – Refund of sales tax – Penalty and interest.
- 4.50.310 Residence construction tax exemption.
- 4.50.320 Sales tax liens.
- 4.50.330 Amended returns, recovery of costs.
- 4.50.340 Sales tax holiday.
- 4.50.350 Remote seller sales tax code – Applicability.
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.