§ 5.18.140. General—Administration enforcement authority—Request for ruling—Appeal of determination.

A.

The mayor shall have the authority to enforce proper registration, reporting and tax collection requirements imposed in this chapter, including the authority to implement and interpret this chapter, in a manner consistent with the provisions of this chapter and determine the appropriate application of fees as provided in KPB 5.18.670.

B.

Any taxpayer under this chapter, or any seller obliged to collect the tax under this chapter, or any borough official may apply to the mayor for a determination on the application of this chapter to an actual fact situation.

C.

Any taxpayer or seller may appeal any written determination made by the mayor or borough administration pursuant to this section or section 250 of this chapter by appealing to the superior court in the Kenai venue district under the rules of appellate procedure governing appeals from administrative agency decisions, within 30 days of the date of the determination; otherwise, a challenge or protest of a determination of the mayor or borough administration made under this section or section 250 of this chapter is barred.

(Ord. No. 2002-39, § 1, 12-10-02; Ord. No. 94-27, § 2, 1994; Ord. No. 90-71, § 1, 1991; Ord. No. 90-48, § 1(part), 1990; Ord. No. 87-10, § 3, 1987; Ord. No. 84-74, § 2(part), 1985)

Note— It should be noted that § 17 of Ord. No. 2002-39 provides for an effective date of April 1, 2003.