§ 5.18.310. Registration—Certificate issuance—Display required—Compliance agreement—Bond requirements.

A.

Upon receipt of a properly executed application indicating that all returns required to have been filed pursuant to this chapter by the applicant as seller or agent of any seller have been filed, and that all sales taxes required to have been remitted to the borough have been paid, the mayor will issue without charge to the seller a certificate of registration. The certificate shall state the address of the place of business to which it is applicable, the applicable State of Alaska business license number, if any, and shall authorize the seller to collect the tax.

B.

The certificate must be prominently displayed at the place of business named in the certificate. A seller who has no regular place of business shall attach such certificate to his stand, truck or other merchandising device.

C.

Where the application or borough records indicate that applicant is currently in violation of filing and remittance requirements of the borough sales tax provisions, the mayor may deny the application for registration until such time as applicant enters a binding agreement setting out a method by which full compliance will be attained.

D.

Before issuing a registration certificate, the mayor may require an applicant to post a cash or other bond with the borough in an amount sufficient to insure the full and prompt collection and payment of sales taxes. The bond is forfeited upon the failure to file any sales tax return; however, the borough reserves the right to collect any and all delinquent amounts owed by the applicant.

E.

A duplicate sales tax certificate will be issued to any seller whose certificate has been lost or destroyed.

(Ord. No. 2016-31 , § 8, 9-6-16; Ord. No. 2011-32, § 8, 9-20-11; Ord. No. 90-71, § 2, 1990; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, § 17, 1988; Ord. No. 84-74, § 1(part), 1985)