FY2019-18 Establishing A Commercial Passenger Vessel Excise Tax Fund1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 03/07/2019
Public Hearing Date: 03/21/2019
Adopted on: 03/21/2019
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2019-18
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ESTABLISHING
A COMMERCIAL PASSENGER VESSEL EXCISE TAX FUND
WHEREAS, the Kodiak Island Borough receives funds from the State of Alaska which are
generated by the State of Alaska Commercial Passenger Vessel Excise Tax imposed under AS
43.52.200-295; and
WHEREAS, AS 43.52.230(b) limits the uses for which Commercial Passenger Vessel Excise
Tax funds may be used; and
WHEREAS, in addition to State statutory limitations, the Tonnage Clause of the US
Constitution, and the Rivers and Harbors Act, 33 USC 5, restrict use of these funds; and
WHEREAS, it is more difficult to verify that the funds are used only for permitted purposes if the
Commercial Passenger Vessel Excise Tax funds are comingled with other Borough funds which
are not subject to the same restrictions, and further, comingling of other funds could have the
effect of restricting the permissible uses of those other funds unnecessarily; and
WHEREAS, the Kodiak Island Borough Code Section 3.10.110 provides that funds as required
will be established; and
WHEREAS, the Kodiak Island Borough Assembly finds that it is in the Borough's best interests
to create a separate special revenue fund for Commercial Passenger Vessel Excise Tax proceeds
received from the State of Alaska.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: A Special Revenue Fund entitled "Commercial Passenger Vessel Excise Tax
Fund" will be established by the Kodiak Island Borough and will become a part of the Borough
budget and general ledger.
Effective Date: This ordinance takes effect upon adoption.
Kodiak Island Borough, Alaska
Ordinance No. FY2019-18
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ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTY FIRST DAY OF MARCH, 2019.
KODIAK ISLAND BOROUGH ATTEST:
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Daniel A. Rohrer, Mayor Nova M. Javier, MMC,
VOTES:
Ayes: Arndt, Kavanaugh, Schroeder, Skinner, Smiley, Symmons, Turner
Kodiak Island Borough, Alaska
Ordinance No. FY2019-18
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