1999-08 Election - Sales Tax FAILEDWHEREAS, AS 29.45.650 provides
on sales, rents, and on services provid
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
ORDINANCE NO. 99 -08
Introduced by: Assemblymember Bonney
Requested by: Assemblymember Bonney
Drafted by: Borough Clerk
Introduced: 08/19/99
Public Hearing: 09/02/99
Failed: 09/02/99
AN ORDINA CE PLACING A BALLOT MEASURE BEFORE THE VOTERS
AT THE CTOBER 5, 1999 REGULAR MUNICIPAL ELECTION
THAT, PASSED BY THE VOTERS, WOULD ALLOW
THE KODIA ISLAND BOROUGH TO LEVY AND COLLECT A
CONSUMER'S S ES TAX NOT EXCEEDING ONE PER CENT (1%)
OF THE SALES P CE ON ALL RETAIL SALES, ON ALL RENTS,
AND ON ALL S ' VICES MADE WITHIN THE CONFINES
OF THE KODIAK ISLAND BOR a UGH AND THE REVENUES DERIVED THEREFROM
MAY BE USED FOR THE KODIA AREA TRANSIT SYSTEM (KATS) OPERATIONS
e
at a borough may levy and collect a sales tax
in the borough; and
WHEREAS, the assembly desires to imple ent a tax measure which will generate
additional revenue to finance the Kodiak Area ansit System operations in a way that
spreads the tax burden across the entire pop ace and tourism instead of just on
property owners; and
WHEREAS, AS 29.45.670 provides that a new sales . nd use tax or an increase in the
rate of levy of a sales tax does not take effect until ratif -d by a majority of the voters
at an election; and
WHEREAS, the one percent sales tax would be collected o y from July 1 through
September 30 annually; and
WHEREAS, sales in area outside of the operating area of KATS wi be exempt from
collecting the one percent sales tax; and
WHEREAS, revenues from the one percent sales tax would equate to ap ' roximately
$232,000 annually based on the previous year; and
WHEREAS, the Kodiak Area Transit System annually requires $150,000 abov
funds received to continue operation of the system; and
rant
Ordinance No. 99 -08
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EREAS, after payment of administration costs, the remaining funds would revert
to t Kodiak Island Borough General Fund;
NOW, EREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUG • THAT:
Section 1: his ordinance is not of a general and permanent nature and shall not
b: ome a part of the Kodiak Island Borough Code of Ordinances.
Section 2: An e -ction shall be held on Tuesday, October 5, 1999, between the
hours . f 7:00 a.m. and 8:00 p.m. of said date and there shall be
submitted to the duly qualified registered voters of the Kodiak Island
Borough t following question:
"Shall the Kodiak is /and r .•rough Assemb /y have the power to levy and collect a
consumer's sales tax not ex - eding one percent (1 %) of the sales price on all retail
sales, on all rents, and on all s vices made within the confines of the Kodiak /s /and
Borough and the revenues derive therefrom may be used for the Kodiak Area Transit
System operations?"
Section 3: The manner of conduct' • and holding said election and detail thereof
shall be in accordance with he requirements of the Alaska Statutes and
Title 7 of the Kodiak Island B. ough Code of Ordinances. The ballot shall
set forth the question as Prop.sition No. 1 as set forth in Section 2 of
this ordinance, followed by the ords:
Section 4:
Section 5:
Kodiak Island Borough, Alaska
Sales Tax, Yes
Sales Tax, No
Together with instructions as to the manner in hich the ballot shall be
marked.
Any person who is a qualified voter in the Kodiak .land Borough is a
qualified voter with respect to the question.
The polls of said election shall be open during the time • rescribed in
Section 2 of this ordinance and the polling places for said ection shall
be prescribed in Alaska Statutes and Borough Code as per the • oundaries
defined. All polling places will be open from 7:00 a.m. until 8.10 p.m.
on Tuesday, the fifth of October, 1999.
Section 6: The clerk of the Kodiak Island Borough shall cause to be published
Ordinance No. 99 -08
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posted a public notice of this ballot question not less than thirty days
prior to the election in the form and manner provided by AS 29.38.050
and Title 7 of the Kodiak Island Borough Code of Ordinances.
Section 7: If majority or more of the qualified voters voting at the said election
vot in favor of the ballot question, the Borough Assembly may enact the
tax a a levy upon buyers with imposition upon sellers of the obligation
of colt : cting it at the time of sale or at the time of collection, with
respect • credit transactions, and transmitting it to the Kodiak Island
Borough.
Section 8: After the can .ss of the votes cast at said election on the ballot question
above stated, e prepared returns shall be filed with the assembly by
resolution stating 'n words and figures the number of votes cast for and
against the ballot • uestion. If the votes cast in favor of the ballot
question are a major! or more of the votes cast at such election, it shall
be certified that the q -stion carried and, if otherwise, then the question
failed.
Section 9: If the question submitted o the voters passes, the assembly of the
Kodiak Island Borough is e powered to enact such ordinances as
necessary to establish a one p: rcent sales tax within the Kodiak Island
Borough.
ATTEST:
ADOPTED BY THE ASSEMBLY OF THE ' ODIAK ISLAND BOROUGH
Kodiak Island Borough, Alaska
THIS DAY OF
Judith A. Nielsen, CMC, Borough Clerk
, 1999
KODIAK SLAND BOROUGH
Gary L. Steve s, Borough Mayor
Ordinance No. 99 -08
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