FY2021-16 Amending Chapter 3.60 Motor Vehicle Registration Tax1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: November 5, 2020
Public Hearing Date: December 3, 2020
Adopted on: December 3, 2020
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-16
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
KIBC TITLE 3 REVENUE AND FINANCE, CHAPTER 3.60 MOTOR VEHICLE REGISTRATION
TAX, SECTION .030 FEE IMPOSED & SECTION .040 ANNUAL FEE IMPOSED ON
COMMERCIAL PLATES.
WHEREAS, in Ordinance 79-42-0, coverage was elected under the biennial motor vehicle
registration tax in lieu of ad valorem property tax as established in AS 28.10.431; and
WHEREAS, the borough may change the tax under this section no more than once every two
years per AS 28.10.4310); and
WHEREAS, any changes in rates adopted by the Borough must be provided to the State before
January 1 of the year before the change is to become effective; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of permanent nature and shall become a part of the Kodiak Island
Borough Code of Ordinances.
Section 2: That Section 3.60.030 Fee Imposed of the Kodiak Island Borough Code of
Ordinances is amended to read as follows:
3.60.030 Fee imposed.
There is levied a motor vehicle registration tax within the Borough Pursuant o the provisions
of AS 28.10.431 as such statue may hereafter be amended, revised, or replaced. The rate
imposed is based upon the age of the vehicles as determined by model year is as reflected on
the following table:
YPars Old
4
2 3
4
5
6
7
8
9
2007
2006 2006
2004
2003
2002
2004
2000
19994
A. RsqF, MI4, R $440
$449 $4-20
$409
$80
$60
$59
$49
$W
B. .,Antn.n.•rle o n1.............. T..,11,.. 28
20 4g
46
44
4-2
49
4-9
49
460
440 430
440
90
70
60
60
40
200
200 4W
4459
449
420
490
76
W
lbs
4W
459 449
&zQ
330
200
259
230
240
Kodiak Island Borough, Alaska Ordinance No. FY2021-16
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37
91.1
Years ow
4 2 3
4
6
6
7
a 9
Rreposea.-•^�o«for Zoo,"'^7 2007 2006 2005
2004
2003
2992
2004
2000 1999e
550 660 500
460
490
350
300
250 229
^- ^p^IP. 409 4a0 490
4e0
409
400
400
4W 409
Biennial Tax According to Age of Vehicle Since Model Year:
Vehicle Type
1"
2nd
3rd
4`h
5'h
61h
7'h
8th
or
over
1. Motorcycle
$40
$40
$40
$40
$40
$40
$40
$40
2. Vehicle specified in
AS28.10.421(b)(1)(A): Non-
commercial passenger vehicles,
300
300
240
240
200
200
180
140
pickup trucks, trucks under10,000
pounds unladen weight, and low
speed vehicles
3. Vehicles specified in
300
300
260
260
240
240
200
180
AS28.10.421(h)(1)(B): Taxicabs
4. Vehicles specified in AS28.10.421(c)(1)-(4): commercial vehicles for hire based on unladen
weight of
a. 5,000 pounds or less
300
300
260
260
240
240
200
180
b. 5,001-12,000 pounds
400
400
400
400
360
320
280
240
c.12,001-18,000 pounds
600
600
560
560
480
480
440
400
d.18,0001 pounds and over
700
700
650
650
600
550
500
500
5. Vehicles specified in
AS28.10.421(b)(43)(B): Motor buses
with a seating capacity for 20 or
300
300
260
260
240
240
200
180
more persons and used exclusively
for commercial purposes in the
transporting of visitors or tourists
6. Vehicles specified in
AS28.10.4210): Noncommercial
40
40
40
40
40
40
40
40
trailers, including rental trailers
7. Vehicles specified in
AS28.10.421(d)(8): Amateur mobile
150
150
140
130
120
110
100
90
radio station vehicles
8. Vehicles specified in
AS28.10.421(b)(2): non-commercial
300
300
240
240
200
200
180
180
motorhomes not registered in the
name of a company or business
9. Vehicles eligible for dealer plates
300
under AS28.10.421(d)(9)
Kodiak Island Borough, Alaska
Ordinance No. FY2021-16
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Section 3: That Section 3.60.040 Annual Fee Imposed On Commercial Plates of the Kodiak
Island Borough Code of Ordinances is amended to read as follows:
3.60.040 Annual fee imposed on commercial plates.
Commercial rates may be paid annually by paying one-half of the amount shown above and
adding $20.00 $30.00 to the amount reflected above.
Effective Date: This ordinance shall take effect December 31, 2020 with the changes in rates
set forth in sections 2 and 3 being collected beginning January 1, 2022.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS THIRD DAY OF DECEMBER, 2020.
KODIAK
Roberts, Mayor
Ov
, Borough Clerk
VOTES: N-�� 1Vr/
Ayes: Smith, Symmons, Turner, Williams,Whpp vorak, and Kavanaugh.
Noes:
Kodiak Island Borough, Alaska
Ordinance No. FY2021-16
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