header stringlengths 1 4.12k | content stringlengths 0 734k | is_substantive bool 2
classes | function stringclasses 4
values | topic stringclasses 5
values | source_jurisdiction_type stringclasses 2
values | state stringclasses 50
values | city stringlengths 3 43 ⌀ | county stringclasses 345
values | enforcement_discretion float64 -2.5 3.35 | opacity float64 -2.97 2.87 | paternalism float64 -2.94 5.53 | problem_salience float64 -2.28 3.22 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
## § 6.40.110 PERIOD OF LIMITATION. | (A) The amount of any sales tax imposed under this Chapter may be determined and assessed at any time within a period of six (6) years after the sale tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no sales tax return has been filed, or where a fraudulent retu... | true | Enforcement | Other | cities | ak | unalaska | null | -0.405518 | -0.146606 | -0.608398 | -0.226563 |
## § 6.40.120 RECORDKEEPING. | (A) Every collector shall retain for a period of six (6) years all of the sales tax returns, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be collected.
(B) Every consumer shall retain for a period of six (6) years all of the receipts for all sales for ... | true | Rules | Business | cities | ak | unalaska | null | -0.382813 | -0.38501 | -0.592773 | -0.648438 |
## § 6.40.130 PERSONAL LIABILITY OF CORPORATE OFFICER FOR UNPAID TAXES. | (A) Any person who receives or collects a tax or any money represented to be a tax from another person holds the amount so collected in trust for the benefit of the City and is liable to the City for the full amount collected plus any accrued penalties and interest on the amount collected.
(B) Persons owning stock of ... | true | Enforcement | Business | cities | ak | unalaska | null | 0.400146 | 1.851563 | -0.320557 | 0.594238 |
## § 6.40.135 WITHHOLDING OF PERSONAL PROPERTY OF TAXPAYER OR EMPLOYER FAILING TO WITHHOLD; NOTICE; DESIGNATION OF ADDRESS OF DEPOSITORY INSTITUTION; LIQUIDATION OF FINANCIAL ASSETS; LIABILITY FOR FAILURE TO WITHHOLD. | (A) The City Manager may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision or agency of the state, having in their possession, or under their control, any credits or other personal property or other things of value, belonging to ... | true | Enforcement | Other | cities | ak | unalaska | null | 1.283203 | 1.973633 | 0.043854 | 0.637207 |
## § 6.40.140 TAX RULINGS. | (A) The City Manager or designee shall adopt and amend procedures and forms for the administration of this Chapter, and shall adopt guidelines for the determination of the taxability of transactions.
(B) The City Manager or their designee may rule upon specific transactions at the request by a seller or purchaser. The... | false | Process | null | cities | ak | unalaska | null | 0.310547 | 0.176758 | -1.097656 | -0.519043 |
## § 6.44.010 DEFINITIONS. | For purposes of this Chapter, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein.
(A) "BUYER OR COLLECTOR" means any person, whether acting as principal, agent or broker, making purchases of raw seafood product from a seller and who is also an individual or en... | false | Context | null | cities | ak | unalaska | null | -0.498535 | 0.671875 | -0.245483 | -0.561523 |
## § 6.44.020 LEVY OF TAX. | A raw seafood product sales tax is levied on all raw seafood product sales made in the City for the purpose of processing, resale, storing, transshipping or consumption for profit at the rate of two percent (2%) of the primary gross sales value. The tax levied under this Chapter is an obligation of the seller and colle... | true | Rules | Business | cities | ak | unalaska | null | -0.579102 | -1.001953 | -0.943359 | -0.631836 |
## § 6.44.030 TAX SCHEDULE. | The amount of tax to be added to the selling price on a sale of raw seafood product made within the City shall be in accordance with the following schedule:
$0.01 - $0.50 = $0.01$
$0.51 - $1.00 = $0.02$
(Ord. No. 2003-05, passed 5-6-03) | true | Rules | Business | cities | ak | unalaska | null | -0.804199 | -0.831543 | -1.125 | -1.211914 |
## § 6.44.040 EXEMPTIONS. | The following sales are exempt from the tax imposed by this Chapter:
(A) All sales which are not raw seafood product.
(B) The sale of raw seafood product, for the sole purpose and use as bait, from one boat to another is exempt. This exemption does not apply to sales or purchases of raw seafood product by seafood pro... | true | Rules | Other | cities | ak | unalaska | null | -0.916504 | -1.265625 | -0.966309 | -0.855469 |
## § 6.44.050 EXEMPTION PROCEDURES. | The burden of establishing any tax exemption is on the buyer.
(Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -1.255859 | -0.993652 | -0.813965 | -1.341797 |
## § 6.44.060 APPLICATION FOR TAX REFUND. | (A) SELLER. An application for tax refund may be filed by any seller where:
(1) The seller believes the sale to be accepted or exempt from taxation; and
(2) The seller has paid the tax levied by the City at the time of the sale; and
(3) The seller files the application with the City within one (1) year of the date o... | true | Rules | Business | cities | ak | unalaska | null | 0.049042 | 0.012039 | -0.445068 | -0.06604 |
## § 6.44.070 COLLECTION OF TAX. | (A) A collector shall add the two percent (2%) raw seafood sales tax to the primary gross sale value which the collector collects at the time of purchase from the seller. The tax is a debt from the seller to the collector until paid and is recoverable at law in the same manner as other debts. Notwithstanding the liabil... | true | Rules | Other | cities | ak | unalaska | null | -0.386475 | -0.148438 | -0.988281 | -0.420654 |
## § 6.44.080 REMITTANCE OF TAX COLLECTED. | Collectors shall complete and file required returns and remit the tax collected in accordance with the following schedule.
(A) MONTHLY. Taxes collected by the collector shall be paid to the City by the fifteenth (15th) of the month following the calendar month in which the taxes were collected. To qualify for the comp... | true | Rules | Business | cities | ak | unalaska | null | 0.213745 | 0.071533 | 0.216431 | -0.158203 |
## § 6.44.090 FORM OF RETURN. | On forms furnished by the City and available at City Hall, the collector shall furnish the following information, sign the form and certify that the form correctly states the information set forth therein. The tax return shall set forth:
(A) Name and address of taxpayer;
(B) The calendar month covered by the return;
... | true | Rules | Business | cities | ak | unalaska | null | -0.677246 | -0.780273 | -0.975098 | -1.170898 |
## § 6.44.100 RETURNS AND INFORMATION DECLARED CONFIDENTIAL; EXEMPTIONS. | Returns filed with the City for the purpose of complying with the terms of this Chapter and all data obtained from such returns are confidential, and such returns, and data obtained shall be kept from inspection by all private persons, except as necessary to investigate and prosecute violations of this Chapter. Nothing... | true | Rules | Other | cities | ak | unalaska | null | -0.407959 | -0.058868 | -0.958496 | -0.338135 |
## § 6.44.110 COLLECTOR’S COMPENSATORY COLLECTION DISCOUNT. | Any collector of raw seafood sales tax shall be paid an amount equal to two percent (2%) of the gross raw seafood sales tax collected, provided that the tax return is filed and the tax is paid to the City on or before the fifteenth (15th) of each month immediately following the month in which the collection is made. If... | true | Rules | Other | cities | ak | unalaska | null | -0.278076 | -0.236572 | -0.544922 | -0.259521 |
## § 6.44.120 PROCEDURES ON DELINQUENCIES. | (A) PENALTY. A penalty equal to five percent (5%) of the delinquent tax shall be added to the tax for the first month, or any part thereof, and an additional five percent (5%) shall be added to the tax due for each month, or fraction thereof, of delinquency until a total penalty of fifteen percent (15%) of the tax due ... | true | Enforcement | Other | cities | ak | unalaska | null | 1.035156 | 1.513672 | 0.029846 | 1.399414 |
## § 6.44.130 PERIOD OF LIMITATION. | The amount of any tax imposed under this Chapter may be determined and assessed at any time within a period of six (6) years after the tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no tax return has been filed, or where a fraudulent return has been filed, th... | true | Enforcement | Other | cities | ak | unalaska | null | -0.390381 | -0.640625 | -0.128296 | -0.091919 |
## § 6.44.140 RECORD KEEPING AND AUDIT. | Every collector shall retain for a period of six (6) years all of the tax returns for purchases of raw seafood product, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be collected. All such records and documentation shall be made available for examination... | true | Rules | Business | cities | ak | unalaska | null | -0.677246 | -0.558105 | -0.833008 | -0.71582 |
## § 6.44.150 TAX RULINGS. | (A) The City Manager or their designee may rule upon specific transactions upon request by a seller or buyer. The written ruling on a specific sale may be relied upon by the parties to that sale unless essential facts were not provided to the person making the ruling or the ruling is clearly contrary to the provisions ... | false | Process | null | cities | ak | unalaska | null | 0.369385 | -0.057373 | -1.107422 | -0.757813 |
## § 6.44.160 PERSONAL LIABILITY OF CORPORATE OFFICERS FOR UNPAID TAXES. | (A) Any person who receives or collects a tax or any money represented to be a tax from another person holds the amount so collected in trust for the benefit of the City and is liable to the City for the full amount collected plus any accrued penalties and interest on the amount collected.
(B) Persons owning stock of ... | true | Enforcement | Business | cities | ak | unalaska | null | 0.480469 | 1.796875 | -0.297363 | 0.629395 |
### § 6.48.010 DEFINITIONS. | For the purposes of this Chapter, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein unless the context otherwise requires.
(A) "AVAILABLE FOR RENT ON A DAILY BASIS." Includes any room that is held out to the public as available for daily rental, regardless of... | false | Context | null | cities | ak | unalaska | null | 0.572754 | -0.311768 | -0.185669 | -0.697266 |
## § 6.48.020 LEVY OF TAX. | (A) The City hereby levies a tax on hotel-motel room rental within the City equal to five percent (5%) of the room rent. The tax shall be applicable to all room rents where the room is available for rent on a daily basis.
(B) Each guest is responsible for the hotel/motel room tax imposed by this Chapter, and the tax s... | true | Rules | Business | cities | ak | unalaska | null | -0.183838 | -0.845703 | -0.578613 | -0.484375 |
## § 6.48.030 TAX SCHEDULE. | The amount of tax to be added to the selling price on a hotel-motel room rental made within the City shall be in accordance with the following schedule:
- $0.01 - $0.30 = $0.02
- $0.31 - $0.60 = $0.04
- $0.61 - $1.00 = $0.05
(Ord. No. 2003-05, passed 5-6-03) | true | Rules | Business | cities | ak | unalaska | null | -0.831055 | -0.990234 | -1.125 | -1.344727 |
## § 6.48.040 EXEMPTIONS. | The following sales are exempt from the tax imposed by this Chapter:
**GOVERNMENTAL AND NON-PROFIT AGENCIES.** A hotel-motel room rental made directly to the United States government, the State of Alaska and its political subdivisions, or to the City or any departments, or to a nonprofit, charitable organization as de... | true | Rules | Business | cities | ak | unalaska | null | -1.209961 | -0.642578 | -1.204102 | -0.945801 |
## § 6.48.050 EXEMPTION PROCEDURES. | (A) If a hotel-motel room rental is being paid directly by a governmental entity or non-profit entity as stated in §6.48.040, no hotel-motel room rental tax will be added to the invoice.
(B) A seller shall determine in the first instance whether a sale is exempt under this Chapter. If a seller incorrectly determines t... | true | Enforcement | Business | cities | ak | unalaska | null | 0.037933 | -0.197754 | -0.383789 | -0.031677 |
## § 6.48.060 APPLICATION FOR A TAX REFUND. | (A) BUYER. An application for tax refund may be filed by any guest where:
(1) The guest believes the sale to be accepted or exempt from taxation; and
(2) The guest has paid the sales tax levied by the City at the time of the sale; and
(3) The guest files the application with the City within one (1) year of the date ... | true | Rules | Business | cities | ak | unalaska | null | 0.408691 | 0.233887 | -0.009758 | 0.010315 |
## § 6.48.070 COLLECTION OF TAX. | (A) A collector shall add the five percent (5%) hotel-motel tax to the room rent which the collector collects at the time of the room rental or at the time of collection with respect to credit transactions. The tax is a debt from the guest to the collector until paid and is recoverable at law in the same manner as othe... | true | Rules | Business | cities | ak | unalaska | null | -0.46875 | -0.296875 | -0.475098 | -0.283203 |
## § 6.48.080 REMITTANCE OF TAX COLLECTED. | Collectors shall complete and file required returns and remit the tax collected in accordance with the following schedule.
(A) QUARTERLY. Unless as otherwise provided for in the section, collectors shall on or before the last day of the month succeeding the end of each quarter year ending March 31, June 30, September ... | true | Rules | Business | cities | ak | unalaska | null | 0.295898 | 0.160767 | 0.020126 | -0.200684 |
## § 6.48.090 FORM OF RETURN. | On forms furnished by the City and available at City Hall, the collector shall furnish the following information, sign the form and certify that the form correctly states the information set forth therein. The hotel-motel tax return shall set forth:
(A) Total transactions divided into all taxable and nontaxable transa... | true | Rules | Business | cities | ak | unalaska | null | -0.904785 | -0.711426 | -0.950684 | -1.094727 |
# § 6.48.100 RETURNS AND INFORMATION DECLARED CONFIDENTIAL; EXEMPTIONS. | Returns filed with the City for the purpose of complying with the terms of this Chapter and all data obtained from such returns are confidential, and such returns, and data obtained shall be kept from inspection by all private persons, except as necessary to investigate and prosecute violations of this Chapter. Nothing... | true | Rules | Business | cities | ak | unalaska | null | -0.45166 | -0.076477 | -0.949707 | -0.427002 |
# § 6.48.120 COLLECTOR’S COMPENSATORY COLLECTION DISCOUNT. | Any collector of hotel-motel tax shall be paid an amount equal to two percent (2%) of the gross tax collected, provided that the tax return is filed and the tax is paid to the City on or before the tenth (10th) of each month immediately following the month in which the collection is made. A collector shall only be enti... | true | Rules | Business | cities | ak | unalaska | null | -0.20752 | -0.333008 | -0.628418 | -0.265625 |
# § 6.48.130 PROCEDURES ON DELINQUENCIES. | (A) PENALTY. A penalty equal to five percent (5%) of the delinquent tax shall be added to the tax for the first month, or any part thereof, and an additional five percent (5%) shall be added to the tax due for each month, or fraction thereof, of delinquency until a total penalty of fifteen percent (15%) of the tax due ... | true | Enforcement | Other | cities | ak | unalaska | null | 1.084961 | 1.547852 | -0.114502 | 1.379883 |
# § 6.48.140 PERIOD OF LIMITATION. | The amount of any tax imposed under this Chapter may be determined and assessed at any time within a period of six (6) years after the tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no tax return has been filed, or where a fraudulent return has been filed, th... | true | Enforcement | Other | cities | ak | unalaska | null | -0.322266 | -0.603516 | -0.10675 | -0.11145 |
### § 6.48.150 RECORD KEEPING AND AUDIT. | Every collector shall retain for a period of six (6) years all of the sales tax returns, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be collected. All such records and documentation shall be made available for examination at reasonable times by the Cit... | true | Rules | Business | cities | ak | unalaska | null | -0.588867 | -0.662109 | -0.833984 | -0.885742 |
### § 6.48.160 WRITTEN TAX RULINGS. | (A) The City Manager or their designee may rule upon specific transactions upon request by a seller or purchaser. The written ruling on a specific sale may be relied upon by the parties to that sale unless essential facts were not provided to the person making the ruling or the ruling is clearly contrary to the provisi... | false | Process | null | cities | ak | unalaska | null | 0.400391 | -0.129639 | -1.137695 | -0.752441 |
### § 6.52.010 SCOPE. | This chapter applies only to sales made by remote sellers as defined herein.
(Am. Ord. 2020-07, passed 4-28-2020) | false | Context | null | cities | ak | unalaska | null | -1.048828 | -0.783691 | -0.767578 | -1.198242 |
### § 6.52.020 COPIES ON FILE. | At least five copies of the Alaska Remote Sellers Sales Tax Code shall be made available for public inspection at least fifteen days prior to the public hearing for adoption of this chapter at the time and place set out in the notice published for the hearing of the ordinance. Copies shall be available for public revie... | true | Rules | Other | cities | ak | unalaska | null | -1.014648 | -0.621582 | -0.785156 | -0.865723 |
### § 6.52.030 DEFINITIONS. | When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter, have the following meanings:
(A) "BUYER OR PURCHASER" means a person to whom a sale of property or product is made or to whom a service is furnished.
(B) "COMMISSION" means the Alaska Remote Seller Sales Tax... | false | Context | null | cities | ak | unalaska | null | 0.690918 | 1.532227 | -1.234375 | -0.934082 |
## § 6.52.040 ADOPTION OF ALASKA REMOTE SELLERS SALES TAX CODE. | The City adopts by reference the February 24, 2021 edition of all provisions of the Alaska Remote Seller Uniform Sales Tax Code (including the definitional section included in section 6.52.030 above) and that portion of the Supplemental Definitions thereto not included in section 6.40.010.
(Am. Ord. 2020-07, passed 4-... | true | Rules | Business | cities | ak | unalaska | null | -1.310547 | 0.774902 | -1.144531 | -1.182617 |
## § 6.52.050 DELEGATION OF AUTHORITY. | The City hereby delegates the authority to administer and collect tax on sales made by remote sellers to the Commission including remote seller sales tax registration, exemption certification, collection, remittance, and audit authority.
(Am. Ord. 2020-07, passed 4-28-2020) | false | Process | null | cities | ak | unalaska | null | -0.688477 | -0.704102 | -1.366211 | -0.834961 |
## § 6.56.010 PURPOSE. | (A) The tax levied by this Chapter is intended to improve public health by reducing consumption of cigarettes and tobacco products in the City.
(B) The revenue generated by the tax levied under this Chapter is dedicated to the City Community Support Grant Program for the benefit of public health programs or tobacco ed... | false | Context | null | cities | ak | unalaska | null | -0.005905 | -0.489502 | 0.107422 | 1.024414 |
## § 6.56.020 DEFINITIONS. | For the purposes of this Chapter, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein.
(A) "CIGARETTE" means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, adulterated, or mixed with another ingredien... | false | Context | null | cities | ak | unalaska | null | 1.507813 | 0.850098 | 1.93457 | 0.890625 |
## § 6.56.030 LEVY OF EXCISE TAX ON TOBACCO. | (A) An excise tax of $2 per pack of cigarettes brought into the City is hereby levied.
(B) An excise tax on tobacco products at the rate of 40% of the wholesale price of tobacco products brought into the City is hereby levied.
(Ord. 2021-02, passed 3-30-21)
**Editor’s note:**
This section shall be effective October ... | true | Rules | Other | cities | ak | unalaska | null | -0.554199 | -1.50293 | -0.248657 | -0.186401 |
### § 6.56.040 EXEMPTIONS. | The tax imposed under this Chapter does not apply to:
(A) Cigarettes or tobacco products brought into the City by an exchange, commissary, or ship’s stores operated by one of the uniformed services of the United States as defined in 5 U.S.C. § 2101, nor shall such exchange, commissary, or ship’s stores be considered a... | true | Rules | Business | cities | ak | unalaska | null | -0.67627 | 0.057831 | -0.268799 | -0.37793 |
### § 6.56.050 REGISTRATION. | (A) No person may sell, purchase, possess or bring cigarettes or tobacco products into the City as a distributor without first registering with the City. All businesses in the City holding a business license endorsement required by AS 43.70.075 shall register. The registration shall be on a form provided by the City an... | true | Rules | Business | cities | ak | unalaska | null | 0.894531 | -0.525879 | 0.632813 | 0.439453 |
### § 6.56.060 APPLICATION FOR TAX REFUND. | If a distributor has remitted tobacco products tax in excess of what is due to the City, the distributor may apply to the City for a refund within one year of the date the overpayment was made. The City shall audit the distributor’s account and may request any additional information the City requires to determine that ... | true | Rules | Business | cities | ak | unalaska | null | 0.37085 | 0.055084 | -0.030365 | 0.699707 |
### § 6.56.070 REMITTANCE OF TAX LEVIED. | Distributors shall complete and file required returns and remit the tax levied in accordance with the following schedule:
(A) **QUARTERLY.** Unless otherwise provided for in this Chapter, distributors shall on or before the last day of the month succeeding the end of each quarter year ending March 31, June 30, Septemb... | true | Rules | Business | cities | ak | unalaska | null | -0.157104 | -0.195801 | -0.533691 | -0.616211 |
### § 6.56.080 FORM OF RETURN. | On forms furnished by the City and available at City Hall, the distributor shall furnish the required information, sign the form and certify that the form correctly states the information set forth therein.
(Ord. 2021-02, passed 3-30-21) | true | Rules | Business | cities | ak | unalaska | null | -1.09082 | -1.353516 | -0.433838 | -1.362305 |
### § 6.56.090 RETURNS AND INFORMATION CONFIDENTIAL; EXEMPTIONS. | Returns filed with the City for the purpose of complying with the terms of this Chapter and all data obtained from such returns are confidential, and such returns, and data obtained shall be kept from inspection by all private persons, except as necessary to investigate violations of and to enforce this Chapter. Nothin... | true | Rules | Business | cities | ak | unalaska | null | -0.540039 | -0.222534 | -0.92627 | -0.4646 |
# § 6.56.100 AMENDED RETURNS. | (A) A distributor may file an amended return, with supporting documentation, and the City may accept the amended return, but only in the following circumstances:
(1) The amended return is filed within one year of the original due date for the return;
(2) The distributor provides a written justification for requesting... | true | Rules | Business | cities | ak | unalaska | null | 0.382324 | 0.086792 | -0.295898 | -0.359863 |
# § 6.56.110 EXTENSION OF TIME TO FILE RETURN. | Upon written application of a distributor, stating the reasons therefor, the City may extend the time to file a tobacco products tax return but only if the City finds each of the following:
(A) For reasons beyond the distributor’s control, the distributor has been unable to maintain in a current condition the books an... | true | Rules | Business | cities | ak | unalaska | null | 0.645996 | 0.128418 | 0.53418 | 0.615234 |
# § 6.56.120 CESSATION OR TRANSFER OF BUSINESS. | (A) A distributor who sells, leases, conveys, forfeits, transfers or assigns the majority of their business interest, including to a creditor or secured party, shall make a final tobacco products tax return within 30 days after the date of such conveyance.
(B) At least ten business days before any such sale is complet... | true | Enforcement | Business | cities | ak | unalaska | null | 0.643555 | 1.388672 | 0.17688 | 1.142578 |
## § 6.56.130 PROCEDURES ON DELINQUENCIES. | (A) PENALTY. A penalty equal to 5% of the delinquent tax shall be added to the tax for the first month, or any part thereof, and an additional 5% shall be added to the tax due for each month, or fraction thereof, of delinquency until a total penalty of 20% of the tobacco products tax due has accrued. The penalty shall ... | true | Enforcement | Other | cities | ak | unalaska | null | 1.709961 | 1.633789 | 0.400391 | 1.831055 |
## § 6.56.140 REPAYMENT PLANS. | (A) The City may agree to enter into a repayment plan with a delinquent distributor. No repayment plan shall be valid unless agreed to by both parties in writing.
(B) A distributor shall not be eligible to enter into a repayment plan with the City if the distributor has defaulted on a repayment plan in the previous tw... | true | Rules | Business | cities | ak | unalaska | null | 0.166992 | 0.625 | 0.740234 | 1.420898 |
## § 6.56.150 PERIOD OF LIMITATION. | (A) The amount of any tobacco products tax imposed under this Chapter may be determined and assessed at any time within a period of six years after the tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no tobacco products tax return has been filed, or where a fr... | true | Enforcement | Other | cities | ak | unalaska | null | -0.267822 | -0.171753 | 0.059174 | 0.140747 |
## § 6.56.160 RECORDKEEPING. | (A) Every distributor shall retain for a period of six years all of the tobacco products tax returns, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be remitted.
(B) All such records and documentation required to be retained shall be made available for e... | true | Rules | Business | cities | ak | unalaska | null | -0.063965 | -0.556152 | -0.262695 | -0.366699 |
## § 6.56.170 WITHHOLDING OF PERSONAL PROPERTY OF DISTRIBUTOR FAILING TO WITHHOLD. | (A) The City manager may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision or agency of the state, having in their possession, or under their control, any credits or other personal property or other things of value, belonging to ... | true | Enforcement | Other | cities | ak | unalaska | null | 1.282227 | 1.693359 | -0.200317 | 0.690918 |
## § 7.04.020 ACQUISITION; FORM. | (A) The city may acquire, own and hold real property by warranty or quitclaim deed, easement, grant, permit, license deed of trust, mortgage contract of sale of real property, plat dedication, lease, tax deed, will, or any other lawful method or mode of conveyance or grant. Real property shall be held in the name of “T... | true | Rules | Other | cities | ak | unalaska | null | -0.420166 | 0.818359 | -1.063477 | -0.750977 |
## § 7.04.030 OWNERSHIP; FORM. | The city may acquire and hold real property as sole owner or as tenant in common or other lawful tenancy, with any other person or governmental body for any public purpose. The city may hold real property in trust for any public purpose. | true | Rules | Other | cities | ak | unalaska | null | -0.993652 | -1.295898 | -0.752441 | -1.157227 |
## § 7.04.040 ACQUISITION AND OWNERSHIP; RIGHTS AND POWERS. | The city shall have and may exercise all rights and powers in the acquisition, and ownership of real property as if the city were a private person. | true | Rules | Other | cities | ak | unalaska | null | -1.167969 | -1.369141 | -0.634277 | -1.391602 |
## § 7.04.050 ACQUISITION; DEDICATION BY PLAT. | The city may not acquire any real property by means of a dedication by plat unless the plat has been approved by the Platting Authority. | true | Rules | Other | cities | ak | unalaska | null | -1.134766 | -1.375 | -0.446533 | -1.128906 |
## § 7.04.060 REAL PROPERTY AS SECURITY. | The city may pledge, mortgage, or otherwise secure city real property for the payment of city bonded or other indebtedness when required, as authorized by law. | true | Rules | Other | cities | ak | unalaska | null | -0.981445 | -1.092773 | -0.699219 | -1.057617 |
## § 7.04.070 EMINENT DOMAIN. | The city may, only within its boundaries, exercise the powers of eminent domain and declaration of taking in the performance of an authorized power or function of the municipality, in accordance with AS 09.55.240 - 09.55.460 and other applicable law. | true | Rules | Other | cities | ak | unalaska | null | 0.077698 | -0.020126 | -0.621094 | -0.804199 |
## § 7.04.080 ADVERSE POSSESSION. | The city cannot be divested of title to real property by adverse possession. | true | Rules | Zoning | cities | ak | unalaska | null | -1.541016 | -1.539063 | -0.32373 | -1.015625 |
### § 7.08.010 POWER TO DISPOSE OF REAL PROPERTY. | The city may sell, convey, exchange, transfer, donate, dedicate, direct or assign to use, or otherwise dispose of city owned real property by any lawful means or conveyances. | true | Rules | Other | cities | ak | unalaska | null | -0.932617 | -1.168945 | -1.082031 | -1.212891 |
### § 7.08.020 SALE OR DISPOSAL; FORM. | The city may sell or dispose of real property by warranty or quitclaim deed, easement, grant, permit, license, deed of trust, exchange, mortgage, contract of sale of real property, plat dedication, lease, tax deed, vacation, or any other lawful method or mode of conveyance or grant. Any instrument requiring execution b... | true | Rules | Other | cities | ak | unalaska | null | -0.813477 | -0.064087 | -1.439453 | -1.15625 |
### § 7.08.030 SALE OR DISPOSAL; RIGHTS AND POWERS. | The city may sell or dispose of any interest in real property, including property acquired or held for or dedicated to a public use, except as outlined in § 7.08.050(D), when in the judgment of the City Council it is no longer required for municipal purposes. | true | Rules | Other | cities | ak | unalaska | null | -0.947754 | -0.812012 | -1.021484 | -1.197266 |
### § 7.08.040 PUBLIC SALE. | Unless otherwise provided in this chapter, the city shall dispose of any interest in real property no longer required for municipal purposes through public bidding. | true | Rules | Zoning | cities | ak | unalaska | null | -1.688477 | -1.25293 | -1.104492 | -1.231445 |
### § 7.08.050 EXCEPTIONS TO PUBLIC BIDDING. | Public bidding is not required for the following disposals:
(A) **GRANTS FOR FEDERAL AND STATE PROGRAMS.** The Council may dispose of an interest in real property to the United States, the State of Alaska, another local government, or an agency of any of these governments, for a consideration agreed upon between the c... | true | Rules | Other | cities | ak | unalaska | null | -0.286133 | 0.574707 | -1.344727 | -0.63916 |
### § 7.08.060 DISPOSAL PROCEDURES. | Public bidding is not required for the following disposals:
(A) GRANTS FOR FEDERAL AND STATE PROGRAMS. The Council may dispose of an interest in real property to the United States, the State of Alaska, another local government, or an agency of any of these governments, for a consideration agreed upon between the city a... | true | Rules | Other | cities | ak | unalaska | null | -0.101807 | 0.60791 | -1.363281 | -0.625488 |
## § 7.08.070 MINIMUM ACCEPTABLE OFFER. | Any disposal of a fee simple interest in real property disposed of pursuant to this chapter shall be for the appraised value of the interest being disposed of unless:
(A) The Council finds that a particular disposition for less than appraised value shall be in the public interest. Public interest for the purposes of t... | true | Rules | Zoning | cities | ak | unalaska | null | 0.313965 | 0.863281 | -0.684082 | 0.225586 |
## § 7.08.080 CONDITIONS OF SALE. | If the interest of the city in any real property is being disposed of through public bidding, the Council in the resolution or ordinance authorizing the disposal shall set forth the terms and conditions of the disposal. The Council may reserve the right to reject any and all bids received if the highest bid is below th... | true | Rules | Other | cities | ak | unalaska | null | -0.452881 | -0.092041 | -0.806152 | -0.448242 |
## § 7.08.090 SALE OR LEASE TO BENEFIT CITY FUNCTION. | Notwithstanding requirements of this title relating to terms, conditions, procedures or other requirements for the sale, lease or other disposal of city land or an interest therein, upon a determination by the Council that a particular use or class of uses of a parcel would benefit or compliment a municipal function, t... | true | Rules | Other | cities | ak | unalaska | null | 0.232544 | 0.173706 | -1.104492 | -0.611816 |
### § 7.08.100 RESERVATION OF EASEMENTS AND RIGHTS-OF-WAY. | The city may reserve any easement and right-of-way to be used for public improvements and purposes before selling or disposing of city-owned real property. A lease of tide and submerged lands shall include such reservation of rights-of-way as are necessary to provide reasonable access to public waters. | true | Rules | Zoning | cities | ak | unalaska | null | -1.179688 | -1.270508 | -1.001953 | -0.915527 |
### § 7.08.150 TAX FORECLOSURE LAND. | Real property acquired by tax foreclosure may be disposed of in the manner provided in §§ 36.220 - 6.36.230. | true | Rules | Zoning | cities | ak | unalaska | null | -1.168945 | -0.415283 | -1.110352 | -0.88623 |
### § 7.12.010 PROPERTY AVAILABLE FOR LEASING. | All property, including tide and submerged lands, which the city owns, or in which the city has right, title and interest, or to which the city may become entitled, may be leased by the city as provided in this chapter. Interests of the city in tidelands or submerged lands may be disposed of in accordance with the city... | true | Rules | Zoning | cities | ak | unalaska | null | -1.098633 | -0.411865 | -1.134766 | -1.005859 |
### § 7.12.020 TERMS OF LEASE. | No lease shall be for a term of more than thirty years unless the City Council shall determine from the purpose of the lease or the nature of improvements which may be placed thereon that a longer term would benefit the city. A lease having a term of greater than five years shall first be approved by the City Council. ... | true | Rules | Other | cities | ak | unalaska | null | -0.622559 | -0.673828 | -0.729004 | -0.988281 |
### § 7.12.030 APPLICATION FOR TIDE AND SUBMERGED LAND LEASE. | All applications for a tide and submerged lands lease shall be submitted to the Planning Department. The Planning Department shall evaluate the applications and shall report a recommendation to the City Manager. The City Manager may execute a lease after City Council approval for tide and submerged lands pursuant to th... | false | Process | null | cities | ak | unalaska | null | -0.356445 | -1.325195 | -0.757813 | -0.819824 |
### § 7.12.040 PREFERENCE TO UPLAND OWNERS. | The city shall grant to the owner of upland property adjacent to tide and submerged land (the upland owner) a first preference over other applicants to lease the tide and submerged land for the amount of the rental value of such tide and submerged land. The upland owner shall be notified by certified mail or by a posti... | true | Rules | Business | cities | ak | unalaska | null | 0.869629 | 0.272949 | -0.373047 | 0.004871 |
### § 8.04.010 POLICY. | (A) The city desires to encourage sound orderly growth within the city limits and to avoid land use incompatibilities resulting from uncoordinated development.
(B) To these ends and for these purposes, it is necessary that there should be prepared and maintained a Comprehensive Plan, rules, and ordinances to guide the... | false | Context | null | cities | ak | unalaska | null | -0.816406 | 0.065063 | -1.151367 | -0.687988 |
### § 8.04.020 PLANNING COMMISSION AND PLATTING BOARD QUALIFICATIONS. | (A) The Planning Commission and Platting Board shall consist of five citizens, all of whom shall be bona fide residents and qualified voters of the City of Unalaska, selected by the Mayor and approved by the City Council pursuant to § 2.60.040 and Title 8, UCO.
(B) In addition to this membership, the City Manager and ... | false | Process | null | cities | ak | unalaska | null | -1.09082 | -0.307617 | -1.355469 | -1.167969 |
### § 8.04.050 FUNCTIONS, POWERS, AND DUTIES. | (A) The functions, powers, and duties of the Commission/Board are as follows:
(1) To recognize and utilize such basic information necessary to understand past trends, present conditions, and forces affecting community growth and development;
(2) To prepare and keep current a Comprehensive Plan for meeting present req... | false | Process | null | cities | ak | unalaska | null | -0.344727 | 0.803223 | -0.880371 | -0.529785 |
### (A) Election of officers. | (1) The Commission/Board shall elect yearly, at the first regular meeting held after the fifteenth of February, a chair and vice chair from among those of its members who are not ex-officio, and the Commission/Board may create such other offices as it deems appropriate. The Director of Planning shall serve as secretary... | false | Process | null | cities | ak | unalaska | null | -1.586914 | -0.452393 | -1.28125 | -1.453125 |
### (B) Rules. | Meetings of the Commission/Board shall be public except when an executive session is warranted. The Commission/Board shall adopt rules for the governance of the Commission/Board and the transaction of Commission/Board business. The rules of the Commission/Board, and any changes thereto, shall be adopted by resolution o... | true | Rules | Other | cities | ak | unalaska | null | -1.625977 | -0.342529 | -1.03125 | -1.324219 |
### (C) Membership. | (1) A member of the Commission/Board, other than an ex-officio member, shall submit any resignation from the Commission/Board in written form to the secretary. The resignation will be effective the date submitted.
(2) A member of the Commission/Board, other than an ex-officio member, shall submit to the City Clerk a r... | true | Rules | Other | cities | ak | unalaska | null | -1.125977 | 0.289551 | 0.37793 | -0.615723 |
# § 8.04.070 REMOVAL FROM OFFICE; VACANCIES. | (A) A member of the Commission/Board, other than an ex-officio member, may be removed from office for just cause and on written charges by a two-thirds vote of the City Council, but such member shall be entitled to a public hearing before a vote is taken. In addition, a member may be removed for non-attendance at Commi... | true | Rules | Other | cities | ak | unalaska | null | -0.61084 | 0.490967 | -0.79541 | -0.449707 |
# § 8.04.080 THE COMPREHENSIVE PLAN. | (A) When basic information has been compiled and analyzed, the Commission/Board shall make a Comprehensive Plan for the physical development of the city, based on existing and anticipated needs, showing existing and proposed improvements, and stating the principles and policies according to which future development sho... | false | Process | null | cities | ak | unalaska | null | -0.75293 | 0.668945 | -1.099609 | 0.035583 |
## § 8.06.010 INTENT. | It is the intent of the following§ 8.06.020 to provide a comprehensive listing of terms and their associated meanings as used throughout Title 8 UCO.
(Ord. No. 2001-04, passed 5-8-01; Am. Ord. 2005-09, passed 4-26-05) | false | Context | null | cities | ak | unalaska | null | -1.21582 | 0.233032 | -1.208984 | -1.488281 |
## § 8.06.020 DEFINITIONS. | (A) For the purpose of Title 8 UCO, certain terms, words, or phrases used herein shall be interpreted as follows:
(1) “ACCESSORY BUILDING” or “ACCESSORY USE” means a use, or structure, which is customarily incidental and subordinate to the principal use of the land, building, or structures and is located on the same l... | false | Context | null | cities | ak | unalaska | null | 2.285156 | 1.796875 | 0.479248 | 0.182007 |
### § 8.08.010 PLATTING JURISDICTION. | (A) The Planning Commission acting as the Platting Board (“Board”) shall be the Platting Authority for platting within the city, except that the Director of Planning will act as the Platting Authority within the city for Abbreviated Plats and Right-of-Way Acquisition Plats. Platting jurisdiction includes, but is not li... | true | Rules | Zoning | cities | ak | unalaska | null | -0.261963 | 0.880371 | -0.697266 | -0.657715 |
## § 8.08.020 GENERAL PROVISIONS. | (A) Purpose. The purpose of this chapter is to promote and improve the health, safety, and general welfare of the citizens of the city. This chapter is designed to encourage the orderly development and use of land; to prevent overcrowding; to prevent congestion on streets and highways; to provide adequate light and air... | true | Rules | Other | cities | ak | unalaska | null | 0.821289 | 1.228516 | 0.417236 | 1.023438 |
## § 8.08.040 ABBREVIATED PLATS. | (A) Notwithstanding other provisions of this chapter, an abbreviated plat procedure is established for a plat that will:
(1) Subdivide a single lot into not more than four lots or combine not more than two lots into one;
(2) Provide legal and physical access to a dedicated public highway or street for each lot create... | true | Rules | Zoning | cities | ak | unalaska | null | -0.800781 | 0.905762 | -0.781738 | -0.756836 |
## § 8.08.050 RIGHT-OF-WAY ACQUISITION PLATS. | (A) A plat for a subdivision created by a government agency’s acquisition of a street right-of-way is subject to approval by the Director of Planning acting as the Platting Authority.
(B) A right-of-way acquisition plat shall contain the following information:
(1) The location and name of the acquisition project;
(2... | true | Rules | Zoning | cities | ak | unalaska | null | -0.596191 | -0.120361 | -1.245117 | -0.841309 |
## § 8.08.060 TIDELAND PLATS. | (A) A tideland plat which is to be recorded in the Aleutian Island Recording District is subject to review by the Platting Authority. Any proposed tideland plat is may be subject to review by the State of Alaska Department of Natural Resources, Division of Lands (DNR), to AS 38.05, to 11 AAC and to this section where t... | true | Rules | Zoning | cities | ak | unalaska | null | -0.794922 | 1.620117 | -0.786133 | -0.480469 |
## § 8.08.070 PLATTING PROCEDURES. | (A) *Preliminary plat.* After a pre-application meeting, if desired, with the Department of Planning, the subdivider shall submit preliminary plats to the Department of Planning for review so that general agreement may be reached on the layout, arrangement, and design of streets and parcels before development begins an... | false | Process | null | cities | ak | unalaska | null | 0.037933 | 1.553711 | 0.113464 | -0.627441 |
### (A) Provision of improvements. | (1) Purpose. The purpose of this section is to establish and define the improvements which will be required under a subdivision agreement developed by the subdivider and public officials and agencies concerned with the administering, planning, designing, constructing, and financing of public facilities and to establish... | true | Rules | Zoning | cities | ak | unalaska | null | -0.221924 | 0.772461 | -0.290527 | -0.44043 |
### (B) Required improvements. Prior to being granted approval for the final plat, the subdivider shall have installed, or shall have furnished an adequate guarantee for the ultimate installation of the following improvements: | (1) Streets. All streets shall be constructed and provided in accordance with applicable standard specifications of the city (See City of Unalaska Standard Specifications for Construction of Streets.) The Platting Authority may waive this requirement.
(2) Water supply.
(a) Where the community water system is availabl... | true | Rules | Zoning | cities | ak | unalaska | null | 1.100586 | 1.329102 | 0.687012 | -0.171875 |
## § 8.08.120 PENALTIES. | (A) The owner or agent of the owner of land within a subdivision who transfers, sells, or enters into a contract to sell land in a subdivision before a plat of the subdivision has been prepared, approved, and recorded, as required by this chapter, is guilty of a minor offense, and upon conviction is punishable by a fin... | true | Enforcement | Zoning | cities | ak | unalaska | null | 0.825195 | -0.277344 | -0.128784 | 1.144531 |
## § 8.08.130 APPEALS; ADMINISTRATIVE DECISIONS. | (A) Appeals. A person aggrieved by the decision of the Platting Board may make written request for a hearing before the City Council to appeal such decision. For purposes of this subsection, an aggrieved person means the applicant or a landowner within the boundaries of the area proposed to be platted, altered, or repl... | true | Enforcement | Zoning | cities | ak | unalaska | null | 0.527344 | 1.003906 | -1.060547 | -0.328857 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.