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(a) A seller, or in the case of a buyer of raw seafood products, the buyer, shall determine in the first instance whether the sale is exempt under this chapter. In the event a determination of exemption is made without the presentation of a certificate of exemption as provided for in § 6.10.240, a statement setting forth the nature of the transaction and the reason for exemption must be filed with the city. It shall not be necessary for the tax to be collected if the statement is filed. However, if a seller, or, in the case of the buyer of raw seafood products, the buyer, incorrectly determines that a sale is exempt, then the person responsible for the collecting of this tax is, together with the taxpayer, jointly, liable to the city for the tax and any applicable penalties and interest.
(b) In the event that the seller, or, in the case of raw seafood products, the buyer, determines that a transaction is not exempt, but the buyer or in the case of raw seafood products, the seller, believes the transaction to be exempt, then the person collecting the tax will furnish to the buyer, or in the case of raw seafood products, the seller, a form of certificate of protest supplied by the city which shall be filled out by the person protesting the tax and delivered to the person collecting the tax with payment of the disputed tax. The certificate shall show the respective names and addresses of the seller and the buyer, the nature of the claim for exemption and such other information as may be prescribed by the city. In the event certificate of protest forms are not available then a statement setting forth the names and addresses of the seller and the buyer and the nature of the claim for exemption shall be sufficient if filed with payment of the disputed tax.
(c) The seller, or, in the case of raw seafood products, the buyer, shall file certificates of protest with the city no later than 30 days after receipt, together with any additional information which the seller or buyer believes to be pertinent to the determination of the issue.
(d) The City Clerk will rule in each protest and send to the buyer, or in the case of a buyer of raw seafood products, the seller and the buyer, a notice that the protest has been allowed or disallowed within 30 days of receipt of the certificate by the city. If the claim has been allowed, a refund will be remitted with the notice. In no event will a refund be remitted for a claim of exemption unless a certificate of protest has been filed with the payment of the tax. Refunds shall only be made to the person paying the tax and the city shall not pay interest on refunds.
(e) In the event that a claim is disallowed, the buyer or in the case of raw seafood products, the seller or the buyer, may petition the Mayor for review. A petition for review must be filed within 15 days of receipt of notice of the disallowed protest. The decision of the Mayor on review shall be rendered in writing and shall be final, subject to judicial review where applicable.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)
(a) Failure to file a return; delinquent payment. A person who fails to file a return as required under this chapter or who fails to remit all the taxes due the city by that person shall pay a penalty. The penalty shall be an amount equal to 5% of the taxes due if no return is filed and 5% of the delinquency if a return is filed without remitting all the taxes due. The penalty shall be imposed for each month or part of a month during which the delinquency or failure to file exists up to a maximum of 25% of the taxes due or 25% of the delinquency, whichever is applicable, or both if both are applicable; provided, the total penalty for a single calendar month shall not exceed $1,000. The filing of an incomplete return shall be treated as the filing of no return. The penalties are in addition to penalties that may result from violations of other provisions of this chapter.
(b) Interest. Interest at the rate of 12% per annum shall be paid on all amounts due the city that are not received by the city as required under this chapter, except interest does not accrue on penalties.
(c) Statement of tax. A person required to collect the tax under this chapter, who fails to separately state the tax due on the transaction, shall be subject to a penalty equal to the amount of the tax due on the sale or $25.00, whichever is greater.
(d) Failure to produce records for inspection. A failure of or refusal of a person required to collect the tax under this chapter, to produce records or to allow the inspection at reasonable times of records required by this chapter to be kept subjects the person to a penalty of $300 or three times the amount of any deficiency found or estimated to have occurred by the city, whichever is greater.
(e) Forced filing. In the event that the city is unable to ascertain the amount of tax due to be remitted by a collector by reason of the failure of the collector to keep accurate books, failure to allow inspection, failure to file a return, filing an incomplete return, or falsification of records, the city may make an estimate of the tax due based on the information available to it, and file a return for such person. Notice of the forced filing and a copy of the estimated return filed by the city shall be furnished to the collector together with a notice that the collector is required to file a correct return and pay all taxes, penalties, and interest due. The city will require the collector filing a corrected return to provide sufficient proof to support the corrected return. If the collector has not filed a corrected return with sufficient proof, together with all taxes due with the return, within 30 days of the date of mailing the notice of the forced filing to the collector, then the amount of tax shown on the forced filing is presumed correct and is delinquent. If upon a subsequent audit or investigation or for any other reason it is determined that a greater amount was due, the collector is liable for payment fo the additional amount, plus applicable penalties and interest.
(f) Loss of records. A seller, or in the case of raw fish products, the buyer, shall immediately notify the city of any fire, theft, or other casualty which would prevent complying with this chapter. Such casualty constitutes a defense to any penalty provided in this chapter, but does not excuse the seller from liability for taxes due. Accidental loss of funds or records is not a defense hereunder.
(g) Maintenance of suits. Nothing in this section shall prevent the city from filing and maintaining an action to collect any taxes collected or which should have been collected in addition to any penalty assessed.
(h) Determination of civil penalties. The amount of any civil penalty imposed under this chapter shall be determined and stated in writing by the City Clerk after providing the tax payer or tax collector reasonable notice and an opportunity to be heard concerning the imposition of the penalty. If a penalty is imposed, a person obligated to pay the penalty may petition the Mayor for review. A petition for review must be filed within 15 days of receipt of notice of the penalty. The decision fo the Mayor on review shall be rendered in writing and shall be final, subject to judicial review where applicable.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)
If any provision or provisions in this chapter are declared invalid including, but not limited to, any provisions imposing a tax on a particular transaction or transactions, or exempting a particular transaction or transactions from a tax, the remainder of the chapter shall continue in effect.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)
To secure the payment of sales taxes, penalties, interest, and administration costs, there is hereby created a lien on the real property and personal property of a tax payer or tax collector, or both, as the case may be. The lien arises upon delinquency and continues until the liability for the amount is satisfied or the property is sold at foreclosure sale, The city will provide notice of the lien to the tax payer or tax collector, or both, and record notice of the lien in the office of the Recorder for the district in which the property is located. When recorded, the lien has priority over all other liens except (1) liens for property taxes and special assessments; (2) liens that were perfected before the recording of the sales tax lien for amounts actually advanced before the recording of the sales tax lien; (3) mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien under AS 34.35.064 have been recorded before the recording of the sales tax lien.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)
A seller or, in the case of a buyer of raw fish products, the buyer, who fails to file a tax return or who has been late in filing for two or more quarters may be required by the Mayor, after a hearing, to file the returns and remit taxes on a weekly basis.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)
(a) A person who violates any of the provisions of this chapter is guilty of a minor offense punishable by a fine not to exceed $500 for each violation. Any such penalties shall not affect the city's ability to recover unpaid taxes, civil penalties and interest assessed under this chapter.
(b) Each day upon which a violation of this chapter continues is a separate offense.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00; Am. Ord. 2017-01, passed 1-10-17)