eLaws | eCases | Counties & Cities of Alaska | Code of Federal Regulations | United States Code |
 Kenai Peninsula Borough
 Code of Ordinances
 Title 5. REVENUE AND FINANCE
 Chapter 5.18. SALES TAX

  § 5.18.130. General—Seller—Liability to the borough—Successor liability—Corporate officer liability.  

Latest version.

  • A.

    All sales taxes collected or which should have been collected pursuant to this chapter are borough moneys for which the seller is at all times liable to the borough. The seller is also liable for all moneys collected from the buyer as sales tax.

    B.

    Any person acquiring an ownership interest in an ongoing business or the accounts receivable of a business, whether by purchase, foreclosure, or otherwise, shall be liable for the payment of taxes, penalties, interest, fees and costs accruing and unpaid to the borough on account of the operation of the business by the former owner, owners or assigns. The borough may continue to make efforts to collect the tax from the person who owned the business at the time the liability was incurred.

    C.

    The liability of a purchaser or other entity for outstanding taxes, penalties, interest, fees and costs accrued and unpaid by the former owner shall be limited to an amount stated in writing by the borough in response to a request for information submitted to the finance department on a form prescribed by the finance department. The borough shall have 15 days to respond to the request. Interest and penalty shall continue to accrue on the unpaid balance until such time that the liability is paid in full.

    D.

    Any officers, employees, agents, members, managers, or partners of a corporation, limited liability company (LLC), limited liability partnership (LLP), partnership, or limited partnership that have control of, supervision of, or are charged with the responsibility of filing sales tax returns or remitting sales taxes are personally liable for any unpaid business entity sales taxes, penalties, interest, fees and costs accruing and unpaid to the borough. Dissolution of, or sale of, or other change in the form of the corporation, LLC, LLP, partnership, or limited partnership does not discharge this liability. The signature of any officer, member, manager, or partner on returns or negotiable instruments submitted in payment of taxes is prima facie evidence of their responsibility for making returns and payments.

(Ord. No. 2016-31 , § 1, 9-6-16; Ord. No. 94-27, § 1, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, §§ 14, 15(part), 1988; Ord. No. 84-74, § 1(part), 1985)