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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
## 4.55.130 Revenue collector’s regulations. | The revenue collector may adopt reasonable rules, regulations and forms to implement the provisions of this chapter. [Ord. No. 729, §1, 3-19-90. Code 1974 §45.30.120.] | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.925293 | -0.521973 | -1.111328 | -1.545898 |
## 4.55.140 Sale of business – Final return – Liability of purchaser. | (a) If any operator sells or otherwise transfers his business to another person, such seller or transferor shall make a final transient occupancy tax return within five days after the date of sale or other transfer of the business and the purchaser, transferee, successor, successors or assigns shall withhold a sufficie... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | -0.098999 | 0.896973 | 0.165039 | 0.415527 |
## 4.55.150 Appeal. | An operator or other person aggrieved by a decision of the revenue collector or the borough manager may appeal the said decision of the borough assembly by filing with the borough clerk a written notice of appeal setting forth in detail the facts upon which such appeal is based not later than 15 days after the date of ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.884277 | -0.561035 | -1.253906 | -0.83252 |
## 4.55.160 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 | -0.250488 | 0.171997 | -0.444092 | 0.112244 |
## 4.55.170 Tax lien. | (a) The fees, charges, and penalties imposed under KGBC 4.55.030, 4.55.070, and 4.55.080, including any delinquency fees, interest, penalties and collection charges, shall constitute a lien in favor of the borough upon the real and personal property of the operator.
(b) The lien imposed by this section arises and atta... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.318115 | 1.354492 | -0.670898 | 0.816406 |
### 4.60.010 Policy. | The assembly establishes a policy whereby public improvements for which assessments are authorized may be financed in whole or in part by the levy and collection of special assessments upon the real property specially benefited by said improvements. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.010.] | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -1.289063 | -0.609863 | -1.5625 | -1.180664 |
### 4.60.020 Formation of district – How initiated. | Formation of special assessment districts may be initiated either by resolution of the assembly or by petition signed by the owners of property within the limits of the district to be created in the manner provided in this chapter. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.020.] | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.136719 | -0.818848 | -1.59375 | -1.316406 |
### 4.60.030 Formation of district – Initiated by petition. | (a) **Petition.** The petition for an improvement by special assessment shall be in a form prescribed by the borough manager or designee and shall include a description of the boundaries of the proposed special assessment district, a description of the improvements sought by the petition and an estimate of the cost of ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.482178 | 1.676758 | -1.091797 | -0.718262 |
## 4.60.040 Formation of district – By assembly. | (a) Declaration of Intent. The borough assembly may, by resolution, declare its intention to create a special assessment district and make improvements therein. Such resolution shall authorize the manager or designee to provide or contract for the development of plans and specifications and to prepare a report to the a... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.854492 | -0.162476 | -1.189453 | -0.883301 |
## 4.60.050 Formation of district – Reports required of borough officials. | (a) The report authorized pursuant to KGBC 4.60.030 or 4.60.040 shall declare the legal authority for operation and maintenance of such improvements, contain a plan specifying the properties to be assessed, shall show the need for and the desirable extent of the proposed improvements and shall state the estimated cost ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.004883 | 1.095703 | -0.944336 | -0.78418 |
## 4.60.060 Formation of district – Hearing – Notice – Objections. | (a) *Published Notice.* Notice of the hearing set pursuant to KGBC 4.60.030 or 4.60.040 shall be published at least once a week for four consecutive weeks in a newspaper of general circulation throughout the borough with the first publication to be at least 30 days prior to the date set for such hearing. The notice sha... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.644531 | 1.1875 | -0.660645 | -0.345459 |
## 4.60.070 Ordinance creating district. | (a) If, as, and when the assembly finds that the district should be formed, it shall, by ordinance:
(1) Find that the provisions of KGBC 4.60.080 do not prohibit creation of the district;
(2) Find that the creation of such special assessment district is in the public interest, and create such district;
(3) Describe ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.814941 | 0.800781 | -0.977051 | -0.194702 |
## 4.60.080 Cost of improvements affecting creation of a special assessment district. | The borough shall not proceed with a special assessment district if it appears from the preliminary cost estimates and estimated schedule of assessments that the amount estimated to be assessed against the property in the proposed district, when added to all other outstanding special assessment district assessments aga... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.901367 | 1.213867 | -0.729004 | -0.290283 |
## 4.60.090 Abandonment or termination of improvements – Hearings. | (a) *Abandonment of Portion of Project.* The assembly may, at any time after a hearing as provided by this section, at its discretion, by ordinance, eliminate any portion of the improvement which is not completed and may proceed with the construction of the balance of the improvements within said district as fully and ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.776367 | 1.864258 | -0.283936 | 0.302002 |
## 4.60.100 Construction standards. | Design and construction of improvements in a special assessment district shall be in accordance with all applicable ordinances, laws, regulations, and requirements of the city of Ketchikan including Ketchikan Public Utilities, Ketchikan Gateway Borough, state and federal agencies. [Ord. No. 510, §1, 7-16-84. Code 1974 ... | true | Rules | Buildings | counties | ak | null | ketchikan_gateway_borough | -0.891113 | -0.189941 | -0.637695 | -1.12793 |
## 4.60.110 Special assessment district fund created – Use – Accounts – Surplus. | (a) Special Assessment District Funds. Each special assessment district of the borough shall be given a number in the ordinance creating the district, and each such ordinance shall create a “Special Assessment District No. ___ Fund.” Into such fund shall be paid all receipts pertaining to the special assessment distric... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.506836 | 0.834473 | -1.209961 | -0.706055 |
## 4.60.120 Guaranty fund created – Use – Surplus. | (a) There shall be and is established a special assessment guaranty fund of the borough for the purpose of guaranteeing the payment of the principal of and interest on all bonds and warrants issued upon any special assessment district funds. The guaranty fund shall be kept separate from all other funds of the borough; ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.96582 | 1.500977 | -0.82373 | -0.019958 |
## 4.60.130 Interim financing – Authority. | The borough may provide by ordinance for the issuance of interim financing warrants or other forms of indebtedness payable out of a special assessment district fund to provide funds for payment of the costs and expense of any improvements in such special assessment district. These evidences of indebtedness shall bear i... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.98291 | 0.162476 | -1.091797 | -0.250977 |
## 4.60.140 Bonds – Authority – Term. | (a) Bonds to be entitled “Special Assessment District No. _____, Ketchikan Gateway Borough, Alaska, Bonds” may be issued to provide funds to pay all or any part of the costs of improvements in any special assessment district.
(b) Such bonds shall be issued pursuant to ordinance and shall be made payable on a date not ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.53125 | -0.684082 | -1.367188 | -1.106445 |
## 4.60.150 Bonds – Form – Content – Coupons – Execution. | (a) Such bonds shall bear interest at a rate fixed by the assembly payable annually or semiannually, shall be in such denominations as may be provided in the ordinance authorizing their issuance, and shall be numbered from one up, consecutively.
(b) Each bond shall be signed by the mayor of the borough and attested by... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.172852 | 1.010742 | -1.012695 | -0.537598 |
## 4.60.160 Bonds – Sale. | Such special assessment district bonds may be issued to the contractor or contractors constructing and installing the improvements in such district, or may be sold by the borough at public or private sale, but at not less than par and accrued interest. The proceeds of sale of such bonds shall be deposited in the applic... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.257813 | -0.355957 | -1.527344 | -0.816406 |
## 4.60.170 Bonds – Redemption. | The borough manager or designee shall, on any interest payment date, call in and redeem the principal of one or more bonds of any issue in their numerical order whenever there is sufficient money in the special assessment district fund against which the bonds have been issued over and above the amount needed for the pa... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.73877 | 0.399414 | -0.475342 | -0.328125 |
## 4.60.180 Bonds – Security – Limitation on liability. | Neither the holder nor the owner of any special assessment district bond, interest coupon, warrant, or other evidences of indebtedness issued against a special assessment district fund shall have any claim therefor against the borough, except from the receipts from the special assessments made for the improvement for w... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.43457 | 1.106445 | -0.708984 | -0.278564 |
## 4.60.190 Bonds – Remedy of bondholders. | Upon default in a payment due on a special assessment bond, interest coupon, warrant, or other form of indebtedness, the owner or holder thereof may enforce payment of the principal thereof or interest thereon and costs of collection in a civil action in the same manner and with the same effect as actions for the forec... | true | Enforcement | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.617188 | -0.222168 | -0.294922 | 0.149414 |
## 4.60.200 Assessment roll – Hearing – Notice. | (a) Generally. If the assembly decides to make the improvement, correct account shall be kept of all the costs of the improvement, and as soon as the improvement is completed, the assembly shall determine the amounts to be assessed, and shall apportion and assess said amount against the various tracts of real estate in... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.012695 | 1.212891 | -0.819336 | -0.513184 |
## 4.60.210 Assessment roll – Objections – Changes – Certification. | (a) At the hearing, all persons concerned may present their objections to the assessment or any part of it, and point out errors and inequities, and submit reasons for amendment and corrections. The assembly may continue the hearing from time to time. After the assembly has heard all objections and suggestions, it shal... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.12207 | -0.735352 | -0.833496 | -0.665527 |
## 4.60.220 Assessment roll – Amendment. | If any assessment roll is amended so as to raise any separate assessment appearing thereon or to include omitted property, a new time, date and place for hearing shall be fixed and new notices of hearing on the roll shall be given as in the case of an original hearing; provided, that as to any property originally enter... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.518555 | 0.340088 | -1.199219 | -1.128906 |
## 4.60.230 Assessment roll – Interest – Method of payment – Delinquency charges – Certification. | (a) When the roll is finally settled, it shall be confirmed by resolution. In the resolution confirming the assessment roll, the assembly shall fix:
(1) The type of payments, whether lump sum or installment;
(2) If to be paid in installments, the interest rate on the unpaid principal, and the number and frequency of ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.736328 | 1.182617 | 0.039185 | 0.411621 |
## 4.60.240 Assessment roll – Appeal – Perfecting appeal. | The decision of the assembly upon any objections made in the manner and within the time prescribed in this chapter shall be final and conclusive subject to appeal by the owner to the superior court as provided by the rules of court applicable to appeals from decisions of administrative agencies; provided, however, such... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -1.237305 | 0.974121 | -0.993164 | -0.445557 |
### 4.60.250 Assessment roll – Notice of time for payment. | Within 30 days after the effective date of the resolution confirming the assessment roll, the revenue collector shall mail a notice to the owner of each property assessed. The notice shall designate the property, the amount of the assessment, whether payment is by lump sum or installments, the date or dates of payment,... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.998047 | -0.825684 | -0.625488 | -0.694336 |
### 4.60.260 Assessments – Governmental property. | All real property, including such as is exempt from taxation in accordance with law, shall be liable for the cost of local improvements assessed in accordance with this chapter unless specifically exempted from special assessments by law. Should it appear for any reason that the assessments levied against any propertie... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.878906 | 0.196045 | -0.771484 | -0.405762 |
### 4.60.270 Assessments – Lien on property. | The assessments provided for herein, and any penalties, interest, and delinquency or collection charges which may accumulate thereon, are prior and paramount to all liens upon the property assessed except municipal tax liens and, when delinquent, may be enforced in the manner provided for the collection and the enforce... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.271484 | 0.056305 | -0.787109 | -0.32959 |
### 4.60.280 Assessments – Advance payment. | The revenue collector is authorized to accept from owners of real property advance payments of assessments based upon estimated assessments. The amount of the advance payment shall be credited against the actual assessment when the same shall have been levied by the assembly. If the advance payment exceeds the actual a... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.765137 | -0.293457 | -1.106445 | -1.080078 |
## 4.60.290 Assessments – Segregation. | Whenever property has been assessed in an entire tract and subsequently subdivided, any owner so desiring may make an application to the assembly for a segregation of the assessment and a determination of the amount due on each portion thereof. The assembly shall thereupon cause an appraisal to be made of the entire pr... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | 0.104126 | 0.040924 | -0.510254 | 0.006073 |
## 4.60.300 Reassessment. | (a) If any special assessment shall fail to be valid in whole or in part, or if due to mistake or inadvertence, or any other cause, the amount assessed is not sufficient to pay all of the costs of the improvements or the part thereof to be assessed against benefitted property, the assembly may reassess the property as ... | true | Rules | Zoning | counties | ak | null | ketchikan_gateway_borough | -0.234009 | 0.071899 | -0.620605 | -0.366211 |
## 4.60.310 Proceedings conclusive – Exceptions. | Whenever any assessment roll for special assessments in any special assessment district has been confirmed by the assembly, the regularity, validity and correctness of the proceedings relating to the improvements therein and to the assessments therefor, including the action of the assembly upon the assessment roll and ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -1.319336 | 0.580078 | -1.155273 | -0.849121 |
## 4.60.320 Definitions. | For the purposes of this chapter, the following words shall have the following meanings:
“Assembly” means the duly constituted and acting assembly of the borough from time to time.
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation passed through April 6, 2026.
“Assessed value” mea... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -0.709961 | 0.923828 | -1.080078 | -0.585938 |
## 4.60.330 Applicability. | This chapter shall apply to all public improvements, including local improvements, permitted by law to be made by or on behalf of the borough, whether the improvements or any part thereof are located within the borough or outside of the borough, where any part of the cost of the improvements will be financed by special... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -1 | -0.629395 | -1.603516 | -1.061523 |
## 4.60.340 Curative provisions. | The assembly shall have power and authority to remedy and correct any error, mistake, delay, omission, irregularity, or other act, jurisdictional or otherwise, in any of the proceedings hereinabove specified, by suitable action and proceedings. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.390.] | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.754395 | -0.537598 | -1.204102 | -0.79248 |
## 4.65.010 Establishment of fund. | There is established as a separate fund for the Ketchikan Gateway Borough the local education fund to be used for school operations. [Ord. No. 1833, §2, 5-15-17; Ord. No. 1793A, §6, 4-18-16; Ord. No. 1712, §1, 5-5-14.]
The Ketchikan Gateway Borough Code is current through Ordinance 2105A, and legislation passed throug... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.664063 | -0.953613 | -1.108398 | -1.092773 |
## 4.65.020 Monies to be deposited. | The following monies shall be deposited into the local education fund:
(a) All proceeds from the areawide property tax for schools levied under KGBC 4.45.050(a)(1)(a), including penalties and interest collected on that tax.
(b) All payments to the borough under the Federal Secure Rural Schools and Community Self-Dete... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.903809 | 0.833496 | -0.644043 | -0.034576 |
## 4.65.030 Appropriation of monies from fund. | (a) Subject to the limits of subsection (b) of this section, the assembly may, by majority vote, appropriate monies from the local education fund for cash payments to the school district for required local contributions to education under AS 14.17.410(b)(2) and voluntary local contributions to education under AS 14.17.... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.871094 | 0.370361 | -1.036133 | -0.121155 |
### 4.70.010 Applicability of chapter. | Unless provided otherwise, this chapter shall apply to the taxation of all cigarettes and other tobacco products brought into or acquired in the borough. [Ord. No. 1789A, §1, 4-4-16.] | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -0.743652 | -1.171875 | -0.037384 | -0.694824 |
### 4.70.020 Tax on cigarettes. | The borough hereby levies an excise tax of 100 mills ($2 per pack of 20 cigarettes) on each cigarette brought into the borough beginning on January 1, 2017. Cigarettes upon which the tax is imposed are not again subject to this tax when acquired by another person. [Ord. No. 1789A, §1, 4-4-16.] | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.324951 | -1.879883 | 1.020508 | -0.086487 |
### 4.70.030 Tax on other tobacco products. | An excise tax of 50 percent of the wholesale price is levied on tobacco products other than cigarettes brought into the borough. The tax is levied effective January 1, 2017. Tobacco products upon which this tax is imposed are not again subject to this tax when acquired by another person. [Ord. No. 1789A, §1, 4-4-16.] | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.581543 | -1.77832 | 0.341797 | -0.365967 |
### 4.70.040 Intent and purpose of chapter and taxpayer. | (a) It is the intent and purpose of this chapter to collect the tax from the person who, for purposes of sale or distribution to others:
(1) First acquires the cigarettes or other tobacco products within the borough;
(2) Brings or causes cigarettes or other tobacco products to be brought into the borough;
(3) Makes,... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -0.049438 | -0.49292 | 0.056396 | 0.122498 |
### 4.70.050 Exemptions. | (a) The tax imposed under this chapter does not apply to cigarettes and other tobacco products if the United States Constitution or other federal laws or the Alaska Constitution and State laws prohibit the levying of this tax on such products by the borough.
The Ketchikan Gateway Borough Code is current through Ordina... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.461426 | -0.069458 | -0.466064 | -0.266846 |
## 4.70.060 Exemption cards. | (a) Except as otherwise provided herein, no person may acquire cigarettes or other tobacco products in the borough which are exempt from the tax unless that person has been issued an exemption card in accordance with this chapter. No licensee shall claim any exemption under this chapter unless cigarettes or other tobac... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 1.786133 | 0.994141 | 0.76709 | 1.02832 |
## 4.70.070 License required for dealers in cigarettes or other tobacco products – Issuance. | (a) No person may sell, purchase, possess or acquire cigarettes or other tobacco products in the borough as a manufacturer, distributor, direct-buying retailer, or vending machine operator without a license issued under this chapter.
(b) The department, upon receipt of application and payment of the fee, shall issue a... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 1.482422 | 0.041656 | 0.454102 | 0.794434 |
## 4.70.080 License fee. | For each license issued under this chapter, and for each renewal, the fee is $100. [Ord. No. 1789A, §1, 4-4-16.] | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.788086 | -1.999023 | -0.431641 | -1.366211 |
## 4.70.090 Expiration and renewal of licenses. | A license issued under this chapter expires on December 31 of each respective year. A licensee, on application to the department accompanied by the renewal fee, may, before the expiration of the license, renew the license for two years from the expiration date of the license. If the licensee moves the business to anoth... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.322021 | -1.124023 | 0.031403 | -0.730469 |
## 4.70.100 Transfer of license. | A license issued under this chapter is not assignable or transferable. However, in the case of death, bankruptcy, receivership or incompetency of the licensee, or if the business of the licensee is transferred to another person by operation of law, the department may in its discretion extend the license for a limited t... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.421875 | -1.104492 | -0.046875 | -1.010742 |
## 4.70.110 Refund of tax or license fee. | (a) The department shall not refund the license fee paid pursuant to this chapter upon the surrender or revocation of a license after the beginning of the license year. Upon application, the department will refund a license fee that is paid or collected in error.
The Ketchikan Gateway Borough Code is current through O... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.622559 | -0.523926 | -0.234253 | -0.506836 |
## 4.70.120 Display of license – Surrender of license – Suspension or revocation of license. | (a) A license issued under this chapter must be prominently displayed at the licensee’s place of business.
(b) A licensee shall surrender a license within 10 days after:
(1) A revocation of a license;
(2) A cessation of business;
(3) A change of ownership of business; or
(4) A change of a place of business.
(c) T... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 0.932129 | -0.579102 | 1.166992 | 0.777832 |
## 4.70.130 Tax returns. | (a) On or before the last day of the month succeeding the end of each calendar quarter, a licensee shall submit to the department a tax return, upon forms provided by the department, for each license, and submit payment for the taxes due.
(1) The return shall be signed under penalty of perjury by the licensee or its a... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.154297 | 0.803711 | -0.286133 | 0.04837 |
## 4.70.140 Involuntary returns. | If a licensee fails to file a return as required by this chapter, or when the department finds that a return is not supported by the records to be maintained pursuant to this chapter, the department may prepare and file a return on behalf of the licensee. Involuntary returns filed under this section may be premised upo... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 0.777832 | 0.293701 | 0.313721 | 0.735352 |
## 4.70.150 Application of payments and proceeds. | (a) Any payment submitted to the department for any taxes, penalties, interest or costs due under any provision of this chapter, or any return or any finding or determination by the department under this chapter, shall be credited to the quarterly tax period for which remitted first to the payment of costs and then to ... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.923828 | -0.439697 | -1.235352 | -0.912598 |
## 4.70.160 Prohibited acts and penalties. | (a) No person in violation of or without complying with the provisions of this chapter may:
(1) Import cigarettes or other tobacco products into the borough;
(2) Sell, transfer or acquire cigarettes or other tobacco products in the borough; or
(3) Participate in the importation into the borough or in the sale, trans... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.450439 | -0.422363 | 0.697266 | 1.148438 |
## 4.70.170 Civil fraud. | (a) A civil fraud penalty may be assessed against a person in addition to a penalty for failure to file or failure to pay taxes levied under this chapter.
(b) If it is determined by the department that a tax deficiency or part of a tax deficiency is due to fraud, then a penalty will be added to the tax. The penalty is... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.356445 | 0.387451 | 0.012917 | 1.592773 |
## 4.70.180 Tax collection. | (a) If any person who is liable to pay a tax or license fee under this chapter neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amounts, or assessable penalty together with costs, may be collected in the same manner as other debts owed to the borough. In additio... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.176147 | 1.483398 | -0.522949 | 1.158203 |
## 4.70.190 Penalty and interest on delinquent taxes. | (a) In the event a licensee fails or neglects to file a return when due, or fails to remit taxes due 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:
<table>
<tr>
<th>If Payment Is Made:</th>
<th>Additional Penalty ... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.73584 | 0.678223 | 0.100098 | 1.544922 |
## 4.70.200 Taxpayer, licensee, cardholder, or other person remedies. | (a) Any person aggrieved by any action of the department in issuing, suspending, revoking, or refusing to issue any license or exemption card under this chapter or in fixing the amount of taxes, penalties, interest or costs under this chapter may apply to the department and request a hearing within 30 days from the dat... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.493408 | 0.771973 | -0.318359 | 0.61084 |
## 4.70.210 Inspection and maintenance of documents and records. | (a) Every person subject to this chapter shall keep a complete and accurate record of all cigarettes and other tobacco products manufactured, purchased, sold, brought into, transported outside of, or acquired in the borough by such person.
(1) Except in the case of a manufacturer, the records shall include a statement... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.728027 | -0.148804 | 0.668457 | 0.51416 |
## 4.70.220 Administrative procedures. | The finance director, or his or her designee, may adopt written administrative procedures and policies providing for the application and interpretation of this chapter and providing methods and forms for reporting and collecting the tax imposed by this chapter. [Ord. No. 1789A, §1, 4-4-16.] | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -0.753906 | -0.744629 | -1.271484 | -1.232422 |
## 4.70.230 Confidentiality of records. | (a) All tax returns, documents, records and/or reports filed with the borough pursuant to the provisions of this chapter and all data obtained from such tax returns, documents, records and/or reports are confidential and may not be released for inspection by any person; provided, however, that such data may be released... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.637207 | -0.122681 | -0.373047 | -0.13269 |
## 4.70.240 Definitions. | (a) The following words, terms, and phrases, when used in this chapter, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
“Borough” means the Ketchikan Gateway Borough.
“Brought into or acquired” includes all manners, ways, and modes of bringing i... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 1.612305 | 1.180664 | 0.388916 | 0.228149 |
## 4.75.010 Interpretation. | (a) In order to prevent evasion of the sales taxes and to aid in its administration, it is presumed that all sales and services by a person or entity engaging in business are subject to the sales tax.
(b) The application of the tax to be collected under this chapter shall be broadly construed and shall favor inclusion... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.139893 | 0.628906 | -0.865234 | -0.192261 |
## 4.75.020 Definitions. | As used in this chapter, the following terms mean:
“Buyer or purchaser” means a person to whom a sale of property or product is made or to whom a service is furnished.
“Commission” means the Alaska Remote Seller Sales Tax Commission established by the Alaska Remote Seller Sales Tax Agreement between the borough and o... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 0.978027 | 1.462891 | -1.167969 | -0.867188 |
## 4.75.030 Supplemental definitions. | For the purposes of this chapter, the Commission may promulgate supplemental definitions that are incorporated into this remote seller sales tax code, provided they are not in conflict with or contrary to definitions set forth in Chapter 4.50 KGBC and this chapter. Supplemental definitions are available at www.arsstc.o... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -0.852539 | 1.101563 | -1.400391 | -1.067383 |
## 4.75.040 Title to collected sales tax. | Upon collection by the remote seller or marketplace facilitator, title to collected sales tax vests in the Commission for remittance to the borough or other member jurisdiction. The remote seller or marketplace facilitator remits collected sales tax to the Commission on behalf of the member jurisdiction, from whom that... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.938477 | -0.127441 | -1.552734 | -0.978516 |
## 4.75.050 Collection – Rate. | (a) To the fullest extent permitted by law, the sales tax levied and assessed by the member jurisdiction shall be collected on all remote sales where delivery is made within the borough or another local member jurisdiction, within the state of Alaska.
(b) The applicable tax shall be added to the sales price as provide... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.355469 | 0.750977 | -1.351563 | -0.71582 |
## 4.75.060 Obligation to collect tax – Threshold criteria. | (a) Any remote seller or marketplace facilitator must collect and remit sales tax in compliance with all applicable procedures and requirements of law, provided the remote seller or marketplace facilitator has met one of the following threshold criteria in the current or previous calendar year:
The Ketchikan Gateway B... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.090576 | 0.375488 | -0.89502 | -0.086487 |
## 4.75.070 No retroactive application. | The obligations to collect and remit sales tax required by this chapter are applicable at the effective date of the member jurisdiction’s ordinance adopting this remote seller sales tax code. [Ord. No. 1947, §7, 6-21-21; Ord. No. 1917S, §4, 7-20-20.] | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -1.021484 | -0.571777 | -1.298828 | -1.146484 |
## 4.75.080 Payment and collection. | Pursuant to this chapter, taxes imposed shall be due and paid by the buyer to the remote seller or marketplace facilitator at the time of the sale of property or product or date service is rendered, or with respect to credit transactions, at the time of collection. It shall be the duty of each remote seller or marketpl... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.881348 | -0.273438 | -1.257813 | -0.663574 |
## 4.75.090 Remote seller and marketplace facilitator registration requirement. | (a) If a remote seller’s gross statewide sales meet or exceed the threshold criteria in KGBC 4.75.060, the remote seller shall register with the Commission. If a marketplace facilitator’s gross statewide sales meet or exceed the threshold criteria in KGBC 4.75.060, the marketplace facilitator shall register with the Co... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.2146 | 1.041016 | -0.720703 | -0.122009 |
## 4.75.100 Tax filing schedule. | (a) All remote sellers or marketplace facilitators subject to this code shall file a return on a form or in a format prescribed by the Commission and shall pay the tax due.
(b) Filing of sales tax returns are due monthly; quarterly or less frequent filing is optional upon application and approval by the Commission, co... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.049988 | 0.863281 | -0.651855 | -0.012886 |
## 4.75.110 Estimated tax. | (a) In the event the Commission is unable to ascertain the tax due from a remote seller or marketplace facilitator by reason of the failure of the remote seller or marketplace facilitator to keep accurate books, allow inspection, or file a return, or by reason of the remote seller or marketplace facilitator filing a fa... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.791992 | 1.513672 | -0.598633 | 0.87207 |
## 4.75.120 Returns – Filing contents. | (a) Every remote seller or marketplace facilitator required by this chapter to collect sales tax shall file with the Commission upon forms furnished by the Commission a return setting forth the following information with totals:
(1) Gross sales rounded to the nearest dollar;
(2) The nontaxable portions separately sta... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.312256 | 0.122437 | -0.935547 | -0.24292 |
## 4.75.130 Refunds. | (a) Upon request from a buyer or remote seller or marketplace facilitator the Commission shall provide a determination of correct tax rate and amount applicable to the transaction. In the case of an overpayment of taxes, the remote seller or marketplace facilitator shall process the refund and amend any returns accordi... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.101013 | -0.605469 | -0.938477 | -0.578613 |
## 4.75.140 Amended returns. | (a) A remote seller or marketplace facilitator may file an amended sales tax return, with supporting documentation, and the Commission 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; and
(2) The remote sel... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.02951 | 0.256348 | -0.89502 | -0.368652 |
## 4.75.150 Extension of time to file tax return. | Upon written application of a remote seller or marketplace facilitator, stating the reasons therefor, the Commission may extend the time to file a sales tax return but only if the Commission finds each of the following:
(a) For reasons beyond the remote seller’s or marketplace facilitator’s control, the remote seller ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.577148 | 0.210571 | -0.052795 | 0.360596 |
## 4.75.160 Audits. | (a) Any remote seller or marketplace facilitator who has registered with the Commission, who is required to collect and remit sales tax, or who is required to submit a sales tax return is subject to a discretionary sales tax audit at any time. The purpose of such an audit is to examine the business records of the remot... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 1.364258 | 1.345703 | -0.462891 | 0.685059 |
## 4.75.170 Audit protest. | (a) If the remote seller or marketplace facilitator wishes to dispute the amount of the estimate, or the results of an examination or audit, the remote seller or marketplace facilitator must file a written protest with the Commission, within 30 calendar days of the date of the notice of estimated tax or results of an a... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | -0.08551 | 0.448242 | -0.584961 | 0.148438 |
## 4.75.180 Penalties and interest for late filing. | (a) A late filing fee of $25 per month, or fraction thereof, shall be added to all late-filed sales tax reports, until a total of $100 has been reached. An incomplete return shall be treated as the filing of no return.
(b) Delinquent sales tax bears interest at the rate of 15 percent per annum until paid.
(c) In addi... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.617676 | 0.306641 | -0.124634 | 1.148438 |
## 4.75.190 Repayment plans. | (a) The Commission may agree to enter into a repayment plan with a delinquent remote seller or marketplace facilitator. No repayment plan shall be valid unless agreed to by both parties in writing.
(b) A remote seller or marketplace facilitator shall not be eligible to enter into a repayment plan with the Commission i... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.410889 | 0.830566 | 0.408691 | 1.459961 |
## 4.75.200 Remote seller or marketplace facilitator record retention. | Remote sellers or marketplace facilitators shall keep and preserve suitable records of all sales made and such other books or accounts as may be necessary to determine the amount of tax which the remote seller or marketplace facilitator is obliged to collect. Remote sellers or marketplace facilitators shall preserve su... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | -0.562988 | -0.041565 | -0.933594 | -0.422852 |
## 4.75.210 Cessation or transfer of business. | (a) A remote seller or marketplace facilitator who sells, leases, conveys, forfeits, assigns, gifts or otherwise transfers (collectively, a “transfer”) the majority of their business interest, including a creditor or secured party, shall make a final sales tax return within 30 days after the date of such conveyance.
(... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.507324 | 1.750977 | -0.428711 | 0.81543 |
## 4.75.220 Use of information – Confidentiality. | (a) Except as otherwise provided in this chapter, all returns, reports and information required to be filed with the Commission under this chapter, and all information contained therein, shall be kept confidential and shall be subject to inspection only by:
(1) Employees and agents of the Commission and borough whose ... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.712891 | 1.103516 | -0.629395 | 0.235718 |
## 4.75.230 Violations. | (a) A remote seller or marketplace facilitator that fails to file a sales tax return or remit sales tax when due, in addition to any other liability imposed by this chapter, shall pay to the Commission all costs incurred by the Commission to determine the amount of the remote seller’s or marketplace facilitator’s liabi... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | 1.078125 | 1.326172 | 0.065674 | 1.692383 |
## 4.75.240 Penalties for violations. | (a) In the event that a penalty provided in this section is different from the same penalty in a member jurisdiction’s sales tax code, the penalty prescribed in the member jurisdiction’s sales tax code will apply.
(b) A buyer, remote seller, or marketplace facilitator who knowingly or negligently submits false informa... | true | Enforcement | Other | counties | ak | null | ketchikan_gateway_borough | 0.737305 | 0.416016 | -0.62793 | 1.37793 |
## 4.75.250 Reporting/remitting for sellers with physical presence/no physical presence. | (a) Sellers with a physical presence in the borough and no remote or Internet-based sales shall report, remit, and comply with standards, including audit authority, of the borough.
(b) Sellers with a physical presence in the borough that also have remote or Internet-based sales where the point of delivery is in a diff... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.076538 | 0.470215 | -1.004883 | -0.395996 |
## 4.75.260 Hold harmless. | (a) Any remote seller or marketplace facilitator that collects and remits sales tax to the Commission as provided by law may use an electronic database of state addresses that is certified by the Commission pursuant to subsection (c) of this section to determine the jurisdictions to which tax is owed.
(b) Any remote s... | true | Rules | Business | counties | ak | null | ketchikan_gateway_borough | 0.331055 | 1.191406 | -0.82373 | 0.028259 |
## 4.75.270 Savings clause. | If any provision of this chapter and Chapter 4.50 KGBC, Sales Tax, is determined by the Commission or an adjudicatory body of competent jurisdiction to discriminate against a remote seller in favor of a local seller with a physical presence in the borough, the discriminatory provision shall continue in effect only to t... | true | Enforcement | Business | counties | ak | null | ketchikan_gateway_borough | -0.229858 | 0.60498 | -1.327148 | -0.368164 |
### 5.05.010 Incorporation of state and federal law. | All provisions of the Constitution of the United States, the Constitution of the State and any laws enacted pursuant to said Constitution affecting borough elections are incorporated in this chapter as if fully set forth herein. [Ord. No. 1357, §2, 7-5-05. Code 1974 §25.10.010.] | false | Context | null | counties | ak | null | ketchikan_gateway_borough | -1.282227 | -0.00272 | -1.359375 | -1.285156 |
### 5.05.020 Definitions. | “Borough clerk” means the borough clerk of the Ketchikan Gateway Borough or any properly authorized assistant or designee.
“Borough election” means any election: (1) to fill a borough office; (2) submit a proposition to the voters under the ordinances of the borough; or (3) that the borough is required by law to admin... | false | Context | null | counties | ak | null | ketchikan_gateway_borough | 0.114929 | 0.77832 | -0.679199 | -0.791504 |
### 5.05.030 Borough clerk to administer elections. | The borough clerk, in accordance with the provisions of this title, shall administer all borough elections. [Ord. No. 1357, §2, 7-5-05. Code 1974 §25.10.030.] | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.394531 | -1.487305 | -1.285156 | -1.594727 |
### 5.05.040 Election times. | (a) Regular elections shall be held annually on the first Tuesday of October.
(b) The assembly may call special elections by appropriate resolution or ordinance at any time at least 75 days prior to the date of the election. Unless the assembly has set a date for a required special election, the borough clerk shall ca... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.046875 | -1.19043 | -0.990234 | -0.838867 |
### 5.05.050 Precincts and polling places. | The precincts established by the state and set forth in the Alaska Administrative Code shall be the precincts for all elections. The borough clerk shall secure a polling place for each precinct for each election. Wherever practicable, the polling place shall be located within the precinct. [Ord. No. 1357, §2, 7-5-05. C... | false | Process | null | counties | ak | null | ketchikan_gateway_borough | -1.15918 | -1.302734 | -1.061523 | -0.918945 |
### 5.05.060 Notice of elections. | (a) The borough clerk shall post a notice of each regular or special election at least 30 days prior to the election. The borough clerk shall give such other notice to the public as may be required by the laws of the state of Alaska or by resolution or ordinance of the assembly.
(b) Each notice of election shall inclu... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -0.888672 | -0.182739 | -1.004883 | -0.929688 |
## 5.05.070 Votes required for election to office. | (a) Election to the office of borough mayor is by a simple majority of the votes cast.
(b) The candidate for an assembly or school board seat receiving the greatest number of votes is elected. When more than one seat is to be filled from a list of candidates for assembly or school board, the number of candidates, equa... | true | Rules | Other | counties | ak | null | ketchikan_gateway_borough | -1.415039 | -1.347656 | -1.318359 | -1.200195 |
Subsets and Splits
LOCUS-v1 Training Data Preview
Identifies the most common states in the dataset by counting non-null and non-empty state entries, revealing geographic distribution patterns.