1987-20 Placing the Question of the Adoption of a Sales Tax on the October 7, 1987 Regular Election BallotKODIAK ISLAND BOROUGH
ORDINANCE NO. 87 -20 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY PLACING
THE QUESTION OF THE ADOPTION OF A SALES TAX ON THE
OCTOBER 7 REGULAR ELECTION BALLOT
WHEREAS, the Kodiak Island Borough Assembly has become
increasingly concerned about the borough tax system which is built
entirely on the assessment of real and personal property tax; and
WHEREAS, the decline of state revenue dictates that revenues
collected from local taxation must increase; and
WHEREAS, the Assembly desires to implement tax measures which
will generate the additional revenue needed to finance education and
school bond debt retirement in a way that spreads the tax burden across
the entire populace instead of just on the property owners; and
WHEREAS, Alaska Statute 29.45.050 provides that a borough may
levy and collect a sales tax not exceeding six percent on sales, rents
and on services provided in the borough; and
WHEREAS, the City of Kodiak has levied a 5 percent sales tax
within the City of Kodiak.
NOW, THEREFORE, BE IT ORDAINED by the Kodiak Island Borough
Assembly that:
Section 1. This ordinance is of a special nature.
Section 2. The following proposition shall be submitted to
the qualified voters of the Kodiak Island Borough:
It is the intent of the Kodiak Island Borough Assembly and
Mayor that the Kodiak Island Borough adopt sales tax powers as
follows:
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.
ATTEST:
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?
Yes D No
PASSED AND APPROVED THIS 3rd DAY OF JUNE , 1987.
Bra. a xx e CMQ
Bork
First Reading, Approval Date: May 7, 1987
Adoption Date: June 3, 1987
Recommended By: Borough Assembly s Mayor
Bo Zugh Mayor
Pfdsiding Officer
Second Reading, Public Hearing, Approval Date: June 3, 1987