1986-53 Providing for a Special Election and Placing the Question of the Adoption of a Sales Tax on the BallotKODIAK ISLAND BOROUGH
ORDINANCE NO. 86 -53 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY CALLING FO A
SPECIAL ELECTION AND PLACING THE QUESTION OF THE ADOPTION OF A SALES T ON
THE BALLOT.
WHEREAS, the Kodiak Island Borough Assembly has become ncreasingly
concerned about the Borough tax system which is built entire •n the
assessment of real and personal property tax; and (T-
WHEREAS, the decline of state revenue dictates th- revenues
collected from local taxation must increase; and
W_-EREAS, a recent poll of Kodiak Island raRippe is indicates they
strongly prefer a 1 percent sales tax before a mil inc ease is adopted on
property tax; and
WHEREAS, the Assembly desires to implem- tax measures which will
generate the additional revenue needed to fin3wc education and school bond
debt retirement in a way that spreads the 6127b.rden across the entire
populace instead of just on the property o a s; and
WHEREAS, a sales tax will imp e - •stantial portions of that tax
burden on the tourists who will benefit ., those facilities and services
but do not live in Kodiak; and
WHEREAS, Alaska Statute/214 .050 provides that a borough may levy
and collect a sales tax not exceedin• six percent on sales, rents and on
services provided in the borough; - d
WHEREAS, the City o K.:iak has levied a 5 percent sales tax within
the City of Kodiak.
NOW, THEREFORE• T ORDAINED by the Kodiak Island Borough
Assembly that: �
Section 1. cial election shall be held on Tuesday,
February 17, 1987, tip the Kodiak Island Borough.
Section 2,r he following proposition shall be submitted to the
qualified voter e Kodiak Island Borough:
Ordinance No. 86 -53 -0
Page 1 of 2
Iri t - intent of the Kodiak Island Borough Assembly and
Mayor at the Kodiak Island Borough adopt sales tax powers
as fo lows:
The sales tax amount shall be one percent (1 %) borough
wide. Within the city limits of any city within the
borough the tax will be in addition to any sales tax
imposed by that city.
The Kodiak Island Borough Assembly is empowered to
enact such ordinances as necessary to implement and
administer the collection of the tax, with the
restriction that the tax amount may not be increased
without further voter approval.
Sales tax ordinances and collection policies shall be
coordinated with the cities and villages so that no
unnecessary collection or reporting hardship is placed
on local businesses.
Section 3. The Borough Clerk shall mail an official ballot with a
return identification envelope to each qualified voter no later than
January 27, 1987. Ballots must be returned to the Office of the Borough
Clerk via the US Postal Service or by hand delivery no later than 5:00 p.m.
February 17, 1987.
Section 4. Notice of this election shall be published not less
than 30 days prior to the election in the form and manner provided by Title 2
of the Kodiak Island Borough Code of Ordinances. This election shall be
conducted in accordance with all applicable sections of Title 2.
ATTEST:
PASSED AND APPROVED this day of , 1986.
Borough Clerk
First Reading, Approval Date December 11, 1986
Second Reading, Public Hearing, Approval Date
Effective Date:
Shall the Kodiak Island Borough adopt sales tax powers and
levy a sales tax equal to one percent (1 %) of sales, rents
and on services provided in the Borough?
Ordinance No. 86 -53 -0
Page 2 of 2
Yes � - ) No
Borough Mayor
Presiding Officer