FY2006-09 Increasing Motor Vehicle Registration TaxIntroduced by Manager Gifford
Requested by.
Manager
Drafted by Finance e Department
Introduced: 03/02/2006
Public Hearing: 03/16/2006
Adopted: 03/16/2006
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY 2006 -09
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH
AMENDING KODIAK ISLAND BOROUGH CODE OF ORDINANCES
TITLE 3 REVENUE AND FINANCE
CHAPTER 3.32 MOTOR VEHICLE REGISTRATION AND TAX
SECTION 3.32.010 ESTABLISHED
AND SECTION 3.32.020 ALLOCATION
AND BY ADDING SECTION 3.32.030 FEE IMPOSED
TO INCREASE THE MOTOR VEHICLE REGISTRATION TAX
WHEREAS, in Ordinance 79 -42 -0, and recorded in the borough code section 3.32.010 coverage
was elected under the biannual motor vehicle registration tax in lieu of ad valorem property tax as
established in AS 28.10.431; and
WHEREAS, the administration filed a written notice on December 7, 2005 informing the
department of motor vehicles of the borough's intent to change the tax charged for vehicles
registered on or after January 1, 2007; and
WHEREAS, administration must forward a copy of this ordinance to the appropriate agency on or
before April 1, 2006; and
WHEREAS, the borough may change the tax under this section no more than once every two
years per AS 28.10.431 (j); and
WHEREAS, the use of the biannual motor vehicle registration tax is allocated to the area wide
school system per borough code section 3.32.020; and
WHEREAS, if the borough adopts the same fee schedule now used by another Alaska
government already in the state system their one -time fee will not be charged for the change, and
WHEREAS, the revenue collected will increase by approximately 50% or $100,000 in a fiscal year
and
WHEREAS, Kenai Peninsula Borough has the lowest rate of all municipality /borough which have
elected to set their own tax rates; and
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is of a general and permanent nature and shall become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: Title 3 Revenue and Finance Chapter 3.32 Motor Vehicle Registration and Tax
Section 3.32.010 Established, and Section 3.32.020 Allocation are hereby amended
and Section 3.32.030 Fee Imposed is hereby added as follows:
Kodiak Island Borough Ordinance No. FY2006 -09
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Sections:
3.32.010 Established.
3.32.020 Allocation.
3.32.030 Fee imposed.
3.32.010 Established. The borough hereby elects coverage under the bi- annual motor vehicle
registration tax established in AS 28.10.431 et seq.
3.32.020 Allocation. The use of the arnmai -motor vehicle registration tax is allocated to the area
wide school system.
3.32.030 Fee imposed. The rate imposed is reflected on the following table:
Year's old
1 2 3 4 5 6 7 8 9
Proposed rate for 2007 2007 2006 2005 2004 2003 2002 2001 2000 1999<
A Psgr, MH,PK $140 $140 $120 $100 $ 80 $ 60 $ 50 $ 40 $ 30
B Mdtorcycle & Non -Comm Trlr 20 20 18 16 14 12 10 10 10
C Taxi & Commercial 0 - 5000 Ibs 150 150 130 110 90 70 60 50 40
D Tour Buss & Comm 5,001 - 12,000 Ibs 200 200 180 160 140 120 100 75 50
E Commercial 12,001 - 18,000 Ibs 450 450 410 370 330 290 250 230 210
F Commercial 18,001 & over 550 550 500 450 400 350 300 250 220
G Dealer 100 100 100 100 100 100 100 100 100
ATTEST:
�a
Judith A. Nielsen, CM
orough Clerk
Chapter 3.32
MOTOR VEHICLE REGISTRATION TAX
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SIXTEENTH DAY OF MARCH 2006
KODIAK ISLAND BOROUGH
Kodiak Island Borough Ordinance No. FY2006 -09
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