§ 5.18.100. General—Levied—Amount.

Latest version.

A.

There is levied by the borough a consumer's sales tax of up to 3 percent maximum rate on all retail sales, on all rents, and on all services made or rendered within the borough, measured by the gross sales price of the seller.

B.

In addition to the tax levied by the borough, any municipality within the borough may levy a consumer's sales tax as provided by Alaska Statute which shall be reported, collected, and enforced according to the terms of this chapter.

( Ord. No. 2013-07, § 1, 3-19-13 ; Ord. No. 2007-07(S), § 1, 4-3-07, eff. 1-1-08; Ord. No. 2006-35, § 1, 10-10-06; Initiative Ord. No. 2005-02, § 1, 10-4-05; Ord. No. 2005-09, § 1, 6-7-05; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, § 1, 1988; Ord. No. 84-74, § 1(part), 1985)

                    
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