header string | content string | is_substantive bool | function string | topic string | source_jurisdiction_type string | state string | city string | county string | enforcement_discretion float64 | opacity float64 | paternalism float64 | problem_salience float64 |
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## 4.45.085 Deferral for certain subdivided property. | All borough property taxes, including areawide, non-areawide, and service area taxes, derived from the increase in assessed value directly attributable to the subdivision of a single parcel of property into three or more parcels and
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | 0.205933 | 1.785156 | -0.549805 | 0.157104 |
## 4.45.090 Land subject to conservation easement. | (a) Land that is subject to a conservation easement created under AS 34.17 and used consistent with the conservation easement shall be assessed on the basis of full and true value for use subject to conservation easement and may not be assessed as though it was not subject to the conservation easement. The assessor sha... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.226196 | 1.204102 | -0.614258 | -0.09198 |
## 4.45.100 Interest in low-income housing. | An interest, other than record ownership, in real property of an individual residing in the property is exempt from real property taxes if the property has been developed, improved, or acquired with federal funds for low-income housing and is owned or managed as low-income housing by the state building authority or a r... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -1.294922 | 0.019592 | -0.874512 | -0.421631 |
## 4.45.110 Farm or agricultural lands. | (a) Farm use land included in a farm unit and not dedicated or being used for nonfarm purposes shall be assessed on the basis of full and true value for farm use and may not be assessed as if subdivided or used for some other nonfarm purpose. The assessor shall maintain records valuing the land for both full and true v... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | 0.127563 | 1.436523 | -0.101746 | 0.170898 |
## 4.45.120 Mobile homes. | Mobile homes, trailers, house trailers, trailer coaches and similar property used or intended to be used for residential, office, or commercial purposes and attached to the land or connected to water, gas, electric, or sewage facilities are classed as real property for tax purposes. This section does not apply to house... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.731934 | -0.884766 | -0.227051 | -0.835938 |
## 4.45.130 Mobile home registration. | (a) *Title or Bill of Sale.* Any owner of a residential or commercial mobile building having a tax situs in the borough shall provide the borough assessor with a copy of the certificate of title or of a bill of sale that includes the date of transfer, owner’s name and mailing address, building’s physical address, vehic... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | 0.279297 | 0.052979 | 0.142456 | 0.277832 |
## 4.45.140 Tax limitation. | The borough assembly shall not levy any tax for any purpose in excess of three percent of the assessed valuation of property within the borough in any one year. All property upon which a tax is levied shall be taxed at the same rate during the year. [Ord. No. 558, §11, 2-18-86. Code 1974 §45.11.045.]
**State Law Refer... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.136719 | -1.34375 | -0.64209 | -0.733398 |
## 4.45.150 No limitation on taxes to pay bonds. | The limitation provided for in KGBC 4.45.140 does not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate or amount, regardless of whether the bonds are in ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.253906 | -0.320557 | -1.123047 | -0.868652 |
## 4.45.160 Full and true value. | (a) The assessor shall assess property at its full and true value as of January 1 of the assessment year, except as provided in subsection (b) of this section and KGBC 4.45.110 and 4.45.330. The full and true value is the estimated price which the property would bring in an open market and under the then prevailing mar... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.401611 | 2.042969 | -1.053711 | -0.344238 |
## 4.45.170 Returns. | (a) Every person having ownership or control of or an interest in property shall submit a return in the form and by the date prescribed by the assessor, based on property values existing on January 1, except as otherwise provided in this chapter.
(b) The assessor may, by written notice, require a person to provide add... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.15918 | -0.011536 | -0.505371 | -0.785645 |
## 4.45.180 Independent investigation. | (a) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of property returned or of taxable property on which no return has been filed. In either case, the assessor may make the assessor’s own valuation of the property subject to an ad valorem tax, and this valuati... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | 0.444336 | 0.69043 | -0.407471 | -0.01329 |
## 4.45.190 Failure to file return – Fee – Penalty. | (a) If a taxpayer fails to file a return as provided in KGBC 4.45.170(a) by January 15 of the tax year and, as allowed under KGBC 4.45.180, the assessor prepares a valuation based upon information available or obtained by the assessor of the taxable property (also referred to as a “forced filing”) the taxpayer shall be... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.772461 | 1.245117 | 0.213623 | 1.303711 |
## 4.45.200 Reevaluation. | A systematic reevaluation of taxable real and personal property undertaken by the assessor, whether of specific areas in which real property is located or of specific classes of real or personal property to be assessed, shall be made only in accordance with a resolution or other act of the assembly directing a systemat... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.835938 | 0.281006 | -0.599121 | -0.808105 |
## 4.45.210 Assessment roll. | (a) The assessor shall prepare an annual assessment roll. The roll shall contain:
(1) A description of all taxable property;
(2) The assessed value of all taxable property;
(3) The names and addresses of persons with property subject to assessment and taxation.
(b) The assessor may list real property by any descrip... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.84082 | -0.167847 | -1.050781 | -0.929688 |
## 4.45.220 Assessment notice. | (a) The assessor shall give every person named on the assessment roll a notice of assessment which shall include the following:
(1) The assessed value of the subject property as determined by the assessor;
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation passed through April 6, 2... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.92041 | 0.232788 | -1.018555 | -0.956543 |
## 4.45.230 Corrections and adjustments. | (a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person’s property. The assessor may correct errors or omissions in the roll before the board of equalization hearing.
(b) If errors found in the preparation of the assessment roll are adjusted, the ass... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.157227 | -0.771973 | -0.591309 | -0.739746 |
## 4.45.240 Appeal. | (a) Subject to the provisions of this chapter, a person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer’s satisfaction.
(b) The appellant shall, within 30 ... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.559082 | 0.912109 | -0.758789 | -0.486816 |
## 4.45.250 Board of equalization. | (a) The borough assembly sits as the board of equalization for the purpose of hearing an appeal from a determination of the assessor, or it may delegate this authority to one or more boards appointed by it. An appointed board may be composed of not less than three persons, who may be members of the borough assembly, bo... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.78418 | -0.087524 | -1.227539 | -0.808105 |
## 4.45.260 Presiding officer – Hearing officer. | (a) The board of equalization shall elect from its members a presiding officer who shall serve at the pleasure of the board of equalization. A hearing of a contested appeal may be presided over by a hearing officer, who shall be a member of the bar of the State of Alaska and who shall have been admitted to said bar for... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.087891 | 0.356201 | -0.948242 | -0.487549 |
## 4.45.270 Quorum – Vote. | (a) A majority of the total membership of the board constitutes a quorum. In the absence of a quorum, no hearing or decision may be made; however, any number less than a quorum may recess or adjourn the meeting to a later date.
(b) The affirmative vote of a majority of the members voting at a meeting at which a quorum... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.267578 | -0.463623 | -1.152344 | -1.051758 |
## 4.45.280 Notice of hearing of appeal. | The said board of equalization shall direct the borough assessor to mail to each appellant notice of the sitting at which the appeal is to be heard, at the appellant’s last known address as the same is shown on the assessor’s records. Such notice is complete upon mailing. Such notices shall be mailed not later than 10 ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.924805 | 0.169922 | -0.728027 | -0.609863 |
## 4.45.290 Board of equalization – Procedure. | (a) In conducting hearings, the board of equalization shall follow the procedures hereinafter set forth; provided, however, that failure to strictly adhere to such procedures shall not invalidate the board’s action.
(b) The presiding officer shall call the board to order at the time set for the first hearing. It is th... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.697266 | 1.209961 | -0.949219 | -0.308105 |
## 4.45.300 Board of equalization – Rules. | No appeal may be heard in which the appellant has not complied with KGBC 4.45.230(a) and 4.45.240(b). The following rules shall govern the conduct of hearings and decisions of the board of equalization:
(a) The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation base... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.381348 | 1.425781 | -0.467773 | -0.157349 |
## 4.45.310 Judicial review. | An appellant or the assessor may appeal a determination of the board of equalization to the superior court by filing a notice of appeal from such decision not later than 30 days after the decision is mailed or delivered, as
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation passed t... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.144531 | 0.276611 | -1.453125 | -0.918945 |
## 4.45.320 Supplementary assessment rolls. | The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll. [Code 1974 §45.11.110.]
**State Law Reference** – Similar provisions, AS 29.45.220. | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.390625 | -0.43042 | -0.835938 | -1.477539 |
## 4.45.330 Tax adjustments on property affected by a natural disaster. | (a) Pursuant to AS 29.45.230, the assembly hereby provides for assessment or reassessment and reduction of taxes for property destroyed, damaged, or otherwise reduced in value as a result of a disaster.
(b) An assessment or reassessment may be made by the assessor under this section only upon the receipt of a sworn st... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.054688 | 0.8125 | -0.518555 | 1.447266 |
## 4.45.340 Tax levy and rate. | (a) The power granted to the assembly to assess, levy and collect a general property tax has been exercised by this code; but the rate of levy, the date of equalization and the date when taxes become delinquent shall be fixed by resolution.
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and leg... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.47168 | 0.992188 | -0.681152 | -0.086487 |
## 4.45.350 Rates of penalty and interest. | (a) A taxpayer is required to pay the entire tax imposed by this chapter on or before the due date as set by the assembly. In the event the tax is not paid on or before the due date, the tax shall become delinquent, a penalty as set forth in subsection (b) of this section shall be added to all delinquent taxes, and int... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.137085 | 0.703613 | 0.027557 | 0.958496 |
### 4.45.360 Notice of taxes due and payable – Tax bills. | The tax collector shall, no later than July 1 of each year, compute the taxes and bill each owner the amount of the taxes due. Such bill shall be mailed to the address shown on the assessment records and is complete upon mailing. The tax bill shall contain the names of the owners of record, property description, assess... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.564453 | 0.204834 | -1.056641 | -0.387939 |
### 4.45.370 Obligation of taxpayer. | All billings for real and personal property tax shall be mailed to the owner of the property at the address shown on the most current assessment roll on file in the office of the borough assessor.
Failure to receive a billing shall not relieve the owner of the property from the obligation to timely pay all taxes. [Ord... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.908203 | -1.37793 | -0.21582 | -0.804688 |
### 4.45.380 Validity. | Certified assessment and tax rolls are valid and binding on all persons, notwithstanding any defect, error, omission or invalidity in the assessment rolls or proceedings pertaining to the assessment roll. [Code 1974 §45.13.005.]
**State Law Reference** – Similar provisions, AS 29.45.290. | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.240234 | -0.948242 | -0.741211 | -1.083008 |
### 4.45.390 Tax liability. | (a) The owner of personal property assessed is personally liable for the amount of taxes assessed against his property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the borough.
(b) All general taxes levied by the assembly are liens upon the property assesse... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.446289 | -0.07251 | -0.693359 | -0.093811 |
### 4.45.400 Enforcement of personal property tax liens by distraint and sale. | (a) The lien of personal property taxes may be enforced by distraint and sale of the property. Demand shall be first made in writing of the person assessed for the amount of the tax, penalty and interest, and the sale shall be made at public auction after 15 days’ notice given by posting or publication. The seizure is ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.5 | 0.283203 | -0.183716 | 0.889648 |
### 4.45.410 Real property tax collection. | (a) The borough director of finance, as soon as practicable after the delinquent date, shall enforce delinquent property tax liens by annual foreclosure or as otherwise provided by law.
(b) If the tax on property described in KGBC 4.45.120 or on a taxable interest in tax-exempt property is not paid when due, the borou... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.510254 | 0.16272 | -0.324219 | 0.077393 |
### 4.45.420 Foreclosure list. | (a) The borough tax collector shall:
(1) Annually present a petition for judgment and a certified copy of the foreclosure list for the previous year’s delinquent taxes, in the superior court for judgment;
(2) Publish the foreclosure list for four consecutive weeks in a newspaper of general circulation distributed wit... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.603027 | 0.666992 | -0.286865 | 0.658691 |
## 4.45.430 Clearing delinquencies. | During the publication or posting of the foreclosure list and up to the time of transfer to the borough, a person may pay the taxes, together with the penalty, interest and costs. The tax collector shall note payment on the foreclosure list. [Code 1974 §45.13.030.]
**State Law Reference** – Similar provisions, AS 29.4... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.808105 | -0.882324 | -0.151611 | -0.487305 |
## 4.45.440 List to lienholder. | A holder of a mortgage or other lien on real property may request the tax collector to send by certified mail notice of a foreclosure list that includes the real property. [Ord. No. 558, §27, 2-18-86. Code 1974 §45.13.035.]
**State Law Reference** – Similar provisions, AS 29.45.350.
The Ketchikan Gateway Borough Code... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.882324 | -0.633789 | -0.836426 | -0.87207 |
### 4.45.450 General foreclosure. | The borough shall bring one general foreclosure proceeding in rem against the properties included in the foreclosure list. If the owner is unknown, the property is proceeded against as belonging to unknown owner. [Ord. No. 558, §28, 2-18-86. Code 1974 §45.13.040.]
**State Law Reference** – Similar provisions, AS 29.45... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -1.109375 | -0.384521 | -0.703125 | -0.472168 |
### 4.45.460 Answer and objection. | A person having an interest in a lot on the foreclosure list may file an answer within 30 days of the date of last publication, specifying his objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid and that the t... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.696289 | -0.374512 | -0.26001 | -0.314209 |
### 4.45.470 Judgment. | The court shall in a proper case give judgment and decree that the tax liens be foreclosed. It is a several judgment against each lot and a lien on each lot. [Ord. No. 558, §30, 2-18-86. Code 1974 §45.13.050.]
**State Law Reference** – Similar provisions, AS 29.45.380. | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -1.030273 | -0.756836 | -0.876953 | -0.602051 |
### 4.45.480 Transfer and appeal. | (a) Foreclosed properties are transferred to the borough for the lien amount. When answers are filed, the court may enter judgment against and order the transfer to the borough of all other properties on the list pending determination of the matters in controversy. The court shall hear and determine the issues raised b... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.72168 | 0.334717 | -0.869141 | -0.474854 |
### 4.45.490 Redemption period. | Properties transferred to the borough are held by the borough for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest and costs, including all costs incurred under KGBC 4.45.530(a). Property redeemed is subject to al... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.961914 | 0.009285 | -0.562012 | -0.375488 |
### 4.45.500 Effect. | Receipt of redemption money by the borough releases the judgment obtained under KGBC 4.45.470. The clerk or the clerk’s designee shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree of foreclosure. The clerk or the clerk’s des... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.337891 | 0.284668 | -0.504395 | -0.907227 |
### 4.45.510 Additional liens. | If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lienholder, the payment represented by receipt for payment constitutes an additional lien on the property, collectible by the lienholder in the same manner as the original lien. [Code 1974 §45.13.070.]
**Sta... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.081055 | -0.393555 | -1.056641 | -0.42749 |
### 4.45.520 Possession during redemption period. | Foreclosure does not affect the former owner’s right to possession during the redemption period. If waste is committed by the former owner, or by anyone acting under his permission or control, the borough may declare an immediate forfeiture of the right to possession. [Ord. No. 558, §33, 2-18-86. Code 1974 §45.13.075.]... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.669434 | -0.333252 | 0.220215 | -0.196899 |
## 4.45.530 Expiration. | (a) At least 30 days before the expiration of the redemption period the clerk or the clerk’s designee shall publish a redemption period expiration notice. The notice shall contain the date of judgment, the date of expiration of the period of redemption, and a warning that all properties ordered sold under the judgment,... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.463867 | 0.400635 | 0.368896 | 0.900879 |
## 4.45.540 Deed to borough or city. | (a) Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk of the court. Unredeemed property in a city is deeded to the city subject to the payment by the city of unpaid borough taxes and costs of foreclosure levied against the property before foreclosure. The deed shall... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -1.067383 | 0.463867 | -1.181641 | -0.491455 |
## 4.45.550 Sale of foreclosed properties. | (a) The borough assembly or city council shall determine, by ordinance, whether foreclosed property deeded to the city or borough shall be retained for a public purpose. The ordinance shall contain the legal description of the property, the address or a general description of the property sufficient to provide the publ... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.742676 | 0.338379 | -0.738281 | -0.508789 |
## 4.45.560 Repurchase by record owner. | (a) The record owner at the time of tax foreclosure of property acquired by the borough or city or the assigns of that record owner, may, within 10 years and before the sale or contract of sale of the tax-foreclosed property by the borough or city, repurchase the property. The borough or city shall sell the property fo... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.964355 | 0.624512 | -0.577148 | 0.112305 |
## 4.45.570 Proceeds of tax sale. | (a) On sale of foreclosed real or personal property the borough shall divide the proceeds, less cost of collection, between the borough and the city having unpaid taxes against the property. The division is in proportion to the respective municipal taxes against the property at the time of foreclosure.
(b) If tax-fore... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.619141 | 0.919922 | -0.975586 | 0.142944 |
## 4.45.580 Payment of taxes upon public utilization. | If a city or borough holds or takes title to tax-foreclosed property for a public purpose, the city or borough shall satisfy unpaid taxes and assessments against the property held by other municipalities, with accrued interest but without penalty. If the amount required to satisfy the unpaid taxes and assessments excee... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -1.237305 | -0.292236 | -1.161133 | -0.389404 |
## 4.45.590 Refund of taxes. | (a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the borough for recovery of the taxes. If judgment for recovery is given against the borough, or, if in the absence of suit, it becomes obvious to the borough assembly that judgment for recovery of the taxes would be o... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.518066 | 0.578125 | -0.558105 | 0.297119 |
## 4.45.600 Change in legal description and prepayment. | (a) Prior to the levy of taxes, the borough may accept prepayment of estimated taxes.
(b) If a replat or other action regarding a parcel results in a change in the legal description of a parcel prior to payment of taxes for the year in which the change occurs, the assessed value attributable to the parcel existing as ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.880859 | 0.313232 | -1.482422 | -0.832031 |
## SALES TAX | Sections:
- 4.50.010 Declaration of sales tax policy.
- 4.50.020 Definitions.
- 4.50.030 Levy.
- 4.50.040 Delivery charges.
- 4.50.050 Employees/subcontractors.
- 4.50.060 Multijurisdictional services.
- 4.50.070 Duty of seller to collect.
- 4.50.080 Registration.
- 4.50.090 Certificate displayed.
- 4.50.100 Certifica... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.944824 | 0.697754 | -0.503418 | 0.073059 |
## 4.50.010 Declaration of sales tax policy. | (a) It is the policy of the Ketchikan Gateway Borough to recognize that:
(1) The voters of the Ketchikan Gateway Borough have granted to the borough government the power to levy sales taxes and, by doing so, have entrusted the borough to administer those taxes fairly, effectively, efficiently, and in full compliance w... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 0.141724 | 1.242188 | -1.071289 | 0.665039 |
## 4.50.020 Definitions. | For the purposes of this chapter, the following words and phrases have the meanings hereinafter respectively ascribed to them:
“Buyer” or “consumer” means and includes without limitation on the generality of the terms, every individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, jo... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 0.826172 | 1.603516 | -1.333984 | -0.784668 |
## 4.50.030 Levy. | (a) General Sales Tax. There is hereby levied, and the borough shall collect, the following sales tax: a two and one-half percent sales tax upon rents, retail sales and services in the borough, except those hereinafter specifically exempted from the tax.
(b) Special Sales Tax. There is hereby levied an areawide specia... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.089233 | 1.09082 | -1.145508 | -0.097473 |
## 4.50.040 Delivery charges. | (a) Delivery Charges. Delivery charges for services rendered for delivery of any personal property, goods or materials which delivery services both commence and terminate within the borough are subject to sales taxes.
(b) Definition. “Delivery charges” shall mean and include any costs or charges imposed on the sale of... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.570313 | -0.52002 | -1.131836 | -0.940918 |
## 4.50.050 Employees/subcontractors. | (a) The remuneration paid by an employer in the form of wages or salary to an employee for the sale of services by such employee to the employer are not taxable under the provisions of this chapter. Sales of services by
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation passed throu... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.524414 | 0.471191 | 0.124695 | -0.716309 |
## 4.50.060 Multijurisdictional services. | (a) All services which either commence or terminate within the borough, or which are in any part rendered, supplied or provided within the borough, shall be subject to sales tax, except as otherwise provided in this chapter.
(b) Sightseeing charter services and shore excursions by land or water which are provided by a... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.533203 | -0.27832 | -1.064453 | -1.035156 |
## 4.50.070 Duty of seller to collect. | The tax levied under the provisions of this chapter is primarily upon the buyers of said personal property, rentals, or services, but the tax is payable to the borough by the seller regardless of whether the seller has collected the same from the buyers. It is the duty of each seller to collect from the buyer or consum... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.046051 | -0.177246 | -1.060547 | -0.461914 |
## 4.50.080 Registration. | (a) A person, firm, partnership, corporation or other business entity shall file an application for registration with the finance department, on a form provided by the borough, upon the earliest to occur of either obtaining a State of Alaska business license to conduct business within the borough, or conducting any bus... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.500488 | 0.386719 | -0.536133 | -0.550293 |
## 4.50.090 Certificate displayed. | (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, along with a copy of the pertinen... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.510742 | 0.055939 | -0.45459 | -0.214111 |
## 4.50.100 Certificate nonassignable. | The certificate of registration is nonassignable and nontransferable and must be surrendered to the director of finance by the seller to whom it was issued upon its ceasing to do business within the borough. If there is a change in the form of organization such as from a single proprietorship to a partnership or a corp... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.678223 | 0.077087 | -0.257568 | -0.754395 |
## 4.50.110 Injunction prohibiting operation of business for failure to register or failure to remit returns. | (a) A proceeding may be filed by the borough in the superior court 15 days after providing notice either by hand delivery or by regular mail to any business which has failed to obtain its initial registration under this chapter requesting the issuance of an injunction prohibiting that business from continuing to conduc... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | -0.171753 | 0.002594 | -0.392334 | 0.6875 |
## 4.50.120 Tax added to sales price. | Sellers shall add said sales tax to the sales price, rental, or charge for services. Such sales tax is a debt from the buyer or consumer to the seller until paid, and the same is recoverable at law in the same manner as other debts. [Ord. No. 240A, §2, 4-4-77. Code 1974 §45.20.020.] | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.659668 | -1.080078 | -0.592285 | -0.677246 |
## 4.50.130 Resale certificates – Misuse. | (a) The borough’s director of finance shall issue resale certificates to be utilized in purchases for resale which are exempt from sales tax due to the exception provided governing items for resale. Resale certificates shall be valid for a period of one year and shall be reissued annually by the borough upon determinat... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 0.687012 | 0.116394 | -0.010765 | 1.151367 |
## 4.50.140 Tax schedule. | (a) Sellers who are not required to collect a sales tax for the city of Ketchikan, Alaska, but who are required herein to collect a sales tax for the borough, shall add the tax herein imposed to the rental, sales price or service charge in strict accordance with the following scale:
The Ketchikan Gateway Borough Code ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.455322 | 0.161743 | -1.436523 | -0.976563 |
## 4.50.150 Unlawful for seller to fail to collect. | (a) Any seller who wishes to include tax in the price of items may do so, but must post a sign in a prominent location in the business stating that “Tax Is Included in All Prices” and include the same words on all receipts which do not show tax as part of the selling price. If such a sign is not posted in the premises,... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 0.237549 | -0.262451 | -0.60791 | 0.834473 |
## 4.50.160 Taxes due. | (a) It is the duty and responsibility of every seller liable for the collection of any tax imposed herein, unless otherwise provided herein, to file with the borough upon forms prescribed and furnished by the borough, a return, prepared under oath, setting forth the amount of all sales, taxable and nontaxable, the amou... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.571289 | 1.363281 | -0.708984 | 0.427246 |
## 4.50.170 Obligation to remit taxes. | All correspondence and billings shall be mailed to the address of each seller or postal box designated in writing by the authorized representative of each seller. Sales tax return forms are available through the finance department. Failure to obtain a sales tax return or to receive a billing shall not relieve the selle... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.655273 | -1.334961 | -0.428955 | -0.47998 |
## 4.50.180 Duty to keep books – Investigation. | (a) Every seller shall keep and preserve suitable records of all sales made by him, and such other books or accounts as may be necessary for the borough to determine the amount of tax for the collection of which he is liable hereunder. Every such person shall keep and preserve for a period of two years all invoices of ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 1.639648 | 1.741211 | -0.526855 | 0.691406 |
## 4.50.190 Penalty and interest on delinquent taxes. | (a) In the event a seller fails or neglects to file a return when due, or fails to remit taxes collected, or which should have been collected, in a timely manner as required by this chapter, then such return and tax is delinquent and the borough shall add thereto penalties as follows:
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... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.583496 | 0.652832 | -0.092102 | 1.53125 |
## 4.50.200 Protest of tax. | (a) A buyer who protests the payment of tax levied under this chapter shall pay the tax and shall provide the seller and the finance director with a written statement of protest within five working days of the sale that identifies the sale, rental or service that is the subject of the tax protested, the amount of tax p... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.136353 | -0.056 | -0.455811 | 0.041077 |
## 4.50.210 Forgiveness of uncollected taxes, penalties and interest. | (a) The manager, with the consent of the assembly, may forgive the payment of uncollected sales taxes, interest and penalty thereon and penalties for failure to file owing by a seller to the borough upon a determination by the manager that such uncollected sales taxes have never been collected by a substantial portion ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.42749 | 0.640625 | -0.700195 | 0.230225 |
## 4.50.220 Sale of business – Final return – Liability of purchaser. | If any seller sells his business to another person, he shall make a final sales tax return within five days after the date of selling the business; and his purchaser, successor, successors, or assigns shall withhold a sufficient portion of the purchase money to pay the amount of sales taxes, penalties and interest due ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.557617 | 0.182495 | 0.072632 | 0.070313 |
## 4.50.230 Exemptions. | The following sales and services are exempt from said sales tax:
(a) Retail sales and remuneration for services amounting to less than $125 in any calendar quarter; however, any sales taxes collected shall be remitted.
(b) Casual and isolated sales not made in the regular course of business.
(c) Sales of insurance a... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | 1.057617 | 1.22168 | -0.942871 | -0.561523 |
## 4.50.240 Sales tax exemption for residents 65 years of age. | (a) Any person 65 years of age or older who is a resident of the State of Alaska and has been a bona fide resident of the borough for not less than 180 consecutive days immediately preceding the application therefor may apply for and be issued by the borough manager or designee a senior citizen sales tax exemption card... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 1.083008 | 1.555664 | 0.760254 | 0.047455 |
## 4.50.250 Unlawful to misrepresent exemptions. | Any buyer or consumer who falsely states or in any way misrepresents the use to which merchandise or material is to be put for the purpose of securing tax exemption under the terms of this chapter is guilty of an unlawful act, and upon conviction thereof is subject to the penalties provided in KGBC 1.25.070. [Ord. No. ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.246704 | -0.127808 | -0.118958 | 0.67334 |
## 4.50.260 Use of funds. | (a) Except as provided for in subsections (b) and (c) of this section, all money accumulated under the provisions of this chapter and Chapter 4.75 KGBC shall be deposited by the borough finance director to the general fund of the borough to be used and expended for the sole purpose of providing administrative and gover... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.205078 | 0.854004 | -1.143555 | -0.291504 |
## 4.50.270 Fee schedule established by resolution. | The borough assembly shall, by resolution, establish a fee and charge schedule for new business registrations, issuance of resale certificates, issuance/replacement of senior citizen sales tax exemption cards and miscellaneous fees and deposits. Such fees shall be paid, filed and deposited as provided in such schedule ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.956543 | -0.776367 | -0.480469 | -1.24707 |
## 4.50.280 Regulations authorized. | The borough manager is authorized to prescribe by departmental regulations the forms to be used and the methods and procedures to be followed by the borough in collecting said taxes. This authorization does not authorize regulations of substance which impose any requirements upon buyer or sellers. [Ord. No. 240A, §2, 4... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.125977 | -0.344971 | -1.464844 | -1.235352 |
## 4.50.290 Appeals. | (a) A seller aggrieved by the action of the borough in fixing the amount of the tax under this chapter or in imposing a penalty or interest may appeal to the borough manager within forty-one (41) calendar days from the date taxes are due and payable under this chapter. The right to an appeal shall be deemed waived if n... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.171143 | 1.363281 | -1.043945 | 0.506836 |
## 4.50.300 Clerical errors or omissions – Refund of sales tax – Penalty and interest. | (a) The finance director may correct manifest clerical errors or omissions at any time they are found and verified.
(b) If, in payment of taxes legally imposed, a remittance by a seller through error exceeds the amount due, and the borough, on audit of the account in question, is satisfied that this is the case, the b... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.044556 | 0.029083 | -1.02832 | 0.181641 |
## 4.50.310 Residence construction tax exemption. | (a) Upon proper application, and in accordance with the terms of this section, materials used in construction of an owner-occupied single-family dwelling or eligible portion of an owner-occupied duplex may be purchased on a tax exempt basis. Where the new construction is a remodel which creates additional living space,... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 0.53418 | 0.855469 | 0.501465 | 0.157471 |
## 4.50.320 Sales tax liens. | (a) The sales tax, interest, and penalties imposed by this chapter, and the administrative costs under subsection (f) of this section, shall constitute a lien in favor of the borough upon all of the real and personal property of every person making taxable sales subject to this chapter.
(b) The lien imposed by this se... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.254639 | 1.201172 | -0.51416 | 0.989258 |
## 4.50.330 Amended returns, recovery of costs. | The seller shall be responsible for reimbursement to the borough of its costs, including staff time, incurred to correct accounts in the event a seller:
(a) Files a return following notice of an involuntary return under KGBC 4.50.180(c);
(b) Files a return that contains a manifest clerical error corrected under KGBC ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.771484 | 0.401123 | -0.310059 | -0.086731 |
## 4.50.340 Sales tax holiday. | (a) The Ketchikan Gateway Borough assembly may, by resolution, declare not more than two days during each fiscal year as “sales tax holidays.” Any resolution declaring a day as a sales tax holiday shall become effective only if the city council of the city of Ketchikan declares the same day as a sales tax holiday exemp... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.14502 | 0.313477 | -0.998047 | -0.290039 |
## 4.50.350 Remote seller sales tax code – Applicability. | (a) Sellers with no physical presence in the borough that have remote or Internet-based sales in the borough are subject to Chapter 4.75 KGBC instead of this chapter.
(b) Sellers with a physical presence in the borough that have remote or Internet-based sales delivered to a taxing jurisdiction in Alaska outside the bo... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.529297 | 0.048279 | -1.06543 | -0.66748 |
### 4.55.020 Definitions. | Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
“Collected” means the time at which the rent is earned if the operator uses the accrual basis of accounting, or the time at which the rent is received if the operator uses the cash basis of accou... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 1.103516 | 1.34668 | -0.295898 | -0.801758 |
## 4.55.030 Tax imposed. | For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of four percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the borough which is extinguished only by payment to the operator or to the borough. The transient shall p... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | 0.145752 | -0.309814 | 0.055023 | -0.250488 |
## 4.55.040 Exemptions. | No tax shall be imposed:
(a) When the rent is at the rate of $3 a day or less. The exemption in this subsection applies only where the total rent charged for a room is $3 a day or less, or where the accommodations rented are in a dormitory and the rent for each transient is $3 a day or less.
(b) When a person pays fo... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | 0.288818 | -0.127563 | -1.113281 | -0.946777 |
## 4.55.050 Operator’s duties. | Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. If the operator fails to collect the tax imposed by this chapter for any reason, the operator shall be liable for the tax jointly and severally with the transient. The amoun... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.346924 | 0.089844 | -0.244629 | -0.167603 |
## 4.55.060 Registration. | Within 30 days after the effective date of this chapter, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register said hotel with the revenue collector. [Ord. No. 729, §1, 3-19-90. Code 1974 §45.30.050.] | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.592773 | -1.363281 | -0.78418 | -0.861816 |
## 4.55.070 Tax to be paid quarterly. | (a) The tax levied under this chapter shall be due and payable quarterly. Each operator shall make and file with the revenue collector on forms prescribed and furnished by the revenue collector, a return, prepared under oath, setting forth the amount of all rents charged, whether exempt or not, and the amount of tax co... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.047607 | 1.125977 | -0.904297 | 0.112549 |
## 4.55.080 Penalty and interest on delinquent taxes. | (a) *Original Delinquency.* In the event an operator fails or neglects to file a return when due, or fails to remit taxes collected by him, or which should have been collected by him, in a timely manner as required by this chapter, then such return and tax is delinquent and the revenue collector shall add thereto penal... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.586426 | 0.628906 | 0.279541 | 1.30957 |
## 4.55.090 Duty to keep books – Investigation. | (a) Every operator shall keep and preserve full and complete records of all rentals or occupancies made by him, and such other books or accounts as may be necessary for the revenue collector to determine the amount of tax hereunder and the operator shall keep and preserve said records for a period of not less than two ... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 1.337891 | 0.964844 | -0.083801 | 0.230591 |
## 4.55.100 Actions to collect. | Any tax required to be paid under the provisions of this chapter shall be deemed a debt owed jointly and severally by the transient and the operator and recoverable by the borough in an action brought against the transient, or the operator, or against the transient and operator jointly. Any taxes collected by an operat... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.539551 | -0.042389 | -1.176758 | -0.579102 |
## 4.55.110 Violations. | Any operator who fails to collect or remit all or any portion of the tax provided for in this chapter, or fails or refuses to comply with the provisions of this chapter, or remits or rebates to a transient or other person whether directly or indirectly and by whatsoever means, all or any part of the tax levied under th... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 1.111328 | 0.38208 | -0.272949 | 1.164063 |
## 4.55.120 Severability. | If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held to be unconstitutional, invalid or unenforceable, such shall not affect the validity of the remaining provisions of this chapter or any part thereof. The borough assembly declares th... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.15332 | -0.72998 | -0.891602 | -0.828125 |
Subsets and Splits
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Identifies the most common states in the dataset by counting non-null and non-empty state entries, revealing geographic distribution patterns.