For the purposes of this Chapter and Chapter 6.52, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein.
(A) “ALCOHOLIC BEVERAGE” means a beverage that is suitable for human consumption and that contains one-half of one percent or more of alcohol by volume.
(B) “CONSUMER” means the person who, in the ordinary meaning of the term, takes title to, takes possession of, or rents property, or receives services for a consideration.
(C) “MADE IN THE CITY” means:
(1) A sale resulting in tangible personal property delivered into the possession of a consumer in the City;
(a) If the seller has a physical presence in the City; or
(b) If the seller does not have a physical presence in the City, but:
1. The seller's gross revenue from the delivery of tangible personal property, any product transferred electronically or services into the State of Alaska in the previous calendar year or the current calendar year exceeds one hundred thousand dollars ($100,000); or
2. The seller sold tangible personal property or electronically transferred any product or services for delivery in Alaska in two hundred (200) or more separate transactions in the previous calendar year or the current calendar year.
(2) Services and rentals performed wholly within the City; or
(3) Services and rentals performed partially within the City where the end result of the service or rental performed occurs in the City; or
(4) Services performed outside the City in connection with construction of a structure or improvement to real or personal property located within the City.
Situations excluded are where separation of the goods from the stock of the seller takes place at the point of delivery and is outside the boundaries of the City, including such items as oil deliveries, telephone service, television service and electric power service.
(D) “MARIJUANA” means all parts of the plant of the genus cannabis whether growing or not, the seeds thereof, the resin extracted from any part of the plant, and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or its resin, including marijuana concentrate; "marijuana" does not include fiber produced from the stalks, oil, or cake made from the seeds of the plant, sterilized seed of the plant which is incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other products.
(E) “NEW RESIDENTIAL HOUSING” means that portion or portions of a building containing a newly created dwelling unit or units, as that term is defined in § 8.06.020, whether created by new construction or renovation. A boarding house, bunk house, group house, guest house or cottage, hotel, lodging house or motel, professional office, rest home, or rooming house as those terms are defined in § 8.06.020 shall not be considered new residential housing.
(F) “OFFER” means any oral or written communication to a person making a presentation to buy or sell any goods or services or to rent any property.
(G) “RENTING OR RENTAL OF PROPERTY” means a person using the property owned by another for a consideration.
(H) “RESALE” OR “SALE FOR RESALE” means:
(1) A sale of personal property to a wholesale or retail dealer for the purposes of resale by that wholesale or retail dealer where the item is resold per se and is not for the wholesale or retail dealer’s own consumption, use, storage or distribution and where the resale is subject to City sales tax;
(2) A sale of personal property as raw material to a person engaged in manufacturing for sale, where the personal property sold becomes an ingredient or component part of a product manufactured for sale by the manufacturer and where the sale of the manufactured product is subject to City sales tax;
(3) A sale of personal property as raw material to a licensed building contractor where the property sold becomes a component part of the product sold by that building contractor and where the sale of the product created by that building contractor is subject to City sales tax;
(4) A sale or rental of personal property other than meals, temporary lodging, utilities, vehicle rentals, fuel and other like items to a business, the charge for which will be separately identified on an invoice from that business to a specific buyer if: (i) the sale to the buyer is subject to City sales tax, or (ii) the resale transaction meets all other requirements and the buyer is a non-profit organization registered with the City of Unalaska, or an agency of the State of Alaska or the United States government.
(I) “RETAIL SALE OR SALE AT RETAIL OR SALE” means every sale, lease, rental, transfer or assignment of any right, title or interest in any goods, personal property of any kind and whether tangible or intangible, real property and any provision of labor or services for a consideration made to a consumer in the regular course of business for any purpose other than for resale.
(J) “SALE OF SERVICES” means the selling price received for furnishing labor and materials incidental to the labor required to install, construct, repair or complete specified results or end products. Descriptively, sale of services includes but is not limited to:
(1) The admission price charged for entering or staying in any place of entertainment including theaters, exhibitions, games, races where admission is by tickets, gate charges, seat charges, box charges, season pass charges, or cover charges.
(2) The selling price of subcontracts in building construction which shall be in addition to the total selling price set forth in the next subsection 3.
(3) The selling price of constructing buildings or other improvements to real estate.
(4) Commissions or fees by brokers or agents in such transactions as real estate sale.
(5) Furnishing advertising through the medium of newspapers and periodicals or radio and television broadcasting services except to recognized national agencies.
(6) Furnishing services of an insurance or bonding agency, the cost of which is not included in the premium price.
(7) Banking services such as rental of safety deposit boxes, services for handling loans, brokering loans and handling accounts, appraisal fees, and similar services.
(8) The provision of other services for fee such as accounting, hairdressing, barbering, janitorial, handyman, landscaping, freight forwarding, warehousing, repairs to real or personal property, lodging accommodations, and the furnishing of labor and materials for accomplishing a specific result.
Sale of services excludes wages, salaries and other forms of payment for labor performed for an employer.
(K) “SELLER OR COLLECTOR” means every entity or person, whether acting as principal, agent, broker, or lessor, making sales of property, products, or services, or a marketplace facilitator facilitating sales on behalf of a seller and who is required and responsible to collect and remit sales taxes levied by the City of Unalaska.
(L) “SELLING PRICE” means the total amount of consideration, whether money, credit, rights or other property, products, and services, for which property, products, or services are sold, leased, or rented, expressed in the terms of money, paid or delivered by a consumer to a seller whether received in money or otherwise. Descriptively, selling price:
(1) Shall be without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, delivery costs, installation charges, taxes or any other expenses of the seller whatsoever paid or accrued and without any deduction on account of losses.
(2) Includes any federal or state excise tax on the sale.
(3) Does not include the value of used articles intended for resale taken in trade as a credit or part payment on the sale of a new or used article as determined by state law. This amount shall be deductible from the total sales price of the new or used article being sold and the tax paid only on the net sales price.
(M) “TOBACCO” means cigarettes, cigars, chewing or pipe tobacco, or other item containing tobacco.
(N) “CHILD CARE” means a regular service of care and education provided for compensation for any part of a day less than 24 hours to a child or children under 16 years of age whose parents work outside the home, attend an educational program or are otherwise unable to care for their children.
(O) “CHURCH” means a fellowship of believers, congregation, society, corporation, convention, or association that is formed primarily or exclusively for religious purposes and that is not formed for the private profit of any person.
(P) “DUES” means monies paid for the purpose of membership.
(Q) "FOOD" means any food or food product for home consumption except alcoholic beverages, tobacco, and prepared food. Food or food products includes property, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value.
(R) "FOOD STAMPS" means obligations of the United States government issued or transferred by means of food coupons or food stamps to enable the purchase of food for the eligible household.
(S) "INSURANCE" means a contract whereby one undertakes to indemnify another or pay or provide a specified or determinable amount or benefit upon determinable contingencies.
(T) "INTERNET SERVICE" means a service that enables users to access proprietary and other content, information electronic mail, and the Internet as part of a package of services sold to end-user subscribers.
(U) "LOAN" means an extension of credit resulting from direct or indirect negotiations between a lender and a debtor.
(V) "MARKETPLACE FACILITATOR" means a person that contracts with remote sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the remote seller's property, product or services through a physical or electronic marketplace operated by the person, and engages:
(a) Directly or indirectly, through one or more affiliated persons in any of the following:
(i) Transmitting or otherwise communicating the offer or acceptance between the buyer and remote seller;
(ii) Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and remote sellers together;
(iii) Providing a virtual currency that buyers are allowed or required to use to purchase products from the remote seller; or
(iv) Software development or research and development activities related to any of the activities described in (b) of this subsection (3), if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(b) In any of the following activities with respect to the seller's products:
(i) Payment processing services;
(ii) Fulfillment or storage services;
(iii) Listing products for sale;
(iv) Setting prices;
(v) Branding sales as those of the marketplace facilitator;
(vi) Order taking;
(vii) Advertising or promotion; or
(viii) Providing customer service or accepting or assisting with returns or exchanges.
(W) "MEDICAL SERVICES" means those professional services rendered by persons duly licensed under the laws of this state to practice medicine, surgery, chiropractic, podiatry, dentistry, and other professional services rendered by a licensed midwife, certified registered nurse practitioners, and psychiatric and mental health nurse clinical specialists, and appliances, drugs, medicines, supplies, and nursing care necessary in connection with the services, or the expense indemnity for the services, appliances, drugs, medicines, supplies, and care, as may be specified in any nonprofit medical service plan. "Medical services" include hospital services.
(X) "NEWSPAPER" means a publication of general circulation bearing a title, issued regularly at stated intervals at a minimum of not more than two weeks, and formed of printed paper sheets without substantial binding. It must be of general interest, containing information of current events. The word does not include publications devoted solely to a specialized field. It shall include school newspapers, regardless of the frequency of the publication, where such newspapers are distributed regularly to a paid subscription list.
(Y) "NONPROFIT ORGANIZATION" means a business that has been granted tax-exempt status by the Internal Revenue Service (IRS); means an association, corporation, or other organization where no part of the net earnings of the organization inures to the benefit of any member, shareholder, or other individual, as certified by registration with the IRS.
(Z) "PERIODICAL" means any bound publication other than a newspaper that appears at stated intervals, each issue of which contains news or information of general interest to the public, or to some particular organization or group of persons. Each issue must bear a relationship to prior or subsequent issues with respect to continuity of literary character or similarity of subject matter, and sufficiently similar in style and format to make it evident that it is one of a series.
(AA) "RAW SEAFOOD" means uncooked marine and estuarine fauna or flora used as food or of a kind suitable for food and specifically includes, but is not limited to, shrimp taken for bait.
(BB) "REMOTE SELLER" means a seller or marketplace facilitator making sales of goods or services for delivery within the State of Alaska, without having a physical presence in the member jurisdiction in which delivery is being made.
(CC) "RESALE OF SERVICES" means sales of intermediate services to a business the charge for which will be passed directly by that business to a specific buyer.
(DD) "MONTHLY" means occurring once per calendar month.
(EE) "PERSON" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(FF) "PROPERTY" and "PRODUCT" means both tangible property, an item that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses; and intangible property, anything that is not physical in nature (i.e.; intellectual property, brand recognition, goodwill, trade, copyright and patents).
(GG) "QUARTER" means trimonthly periods of a calendar year; January-March, April-June, July-September, and October-December.
(HH) "TRIBAL GOVERNMENTAL ACTIVITY" means governmental services provided by a federally recognized tribe for the benefit of the tribe's members, or members together with the general public, including those activities necessary for administration and management of such services. "TRIBAL GOVERNMENTAL ACTIVITY" does not include any commercial business undertaking, provided that charging a fee for service shall not render such governmental service a commercial or business undertaking if the fee does not exceed the tribe's reasonable cost of furnishing such service.
(Ord. 98-18, passed 6-23-98; Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2010-11, passed 9-14-10; Am. Ord. 2016-10, passed 5-24-16; Am. Ord. 2016-14, passed 7-12-16; Am. Ord. 2017-04, passed 2-14-17; Am. Ord. 2019-03, passed 3-26-19; Am. Ord. 2020-07, passed 4-28-20; Am. Ord. 2021-05, passed 5-25-21; Am. Ord. 2022-02, passed 2-8-22)