header stringlengths 1 4.12k | content stringlengths 0 734k | is_substantive bool 2
classes | function stringclasses 4
values | topic stringclasses 5
values | source_jurisdiction_type stringclasses 2
values | state stringclasses 50
values | city stringlengths 3 43 ⌀ | county stringclasses 345
values | enforcement_discretion float64 -2.5 3.35 | opacity float64 -2.97 2.87 | paternalism float64 -2.94 5.53 | problem_salience float64 -2.28 3.22 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
## 4.08.010 Rights and powers of city. | The city shall have and may exercise all rights and powers in the acquisition, ownership, holding and disposal of any interest in real property not prohibited by law.
A. Any sale, exchange or purchase of city land shall be approved by the city council by ordinance after consideration of the recommendations of the plan... | true | Rules | Zoning | cities | ak | bethel | null | -1.161133 | -0.780762 | -1.271484 | -1.057617 |
## 4.08.020 Acquisition. | A. The city may acquire any interest in real property by purchase, lease, exchange, transfer, donation or any other method. All acquisitions not otherwise provided for by law shall be by ordinance enacted by a majority vote of the city council.
B. Real property shall be held in the name of the “city of Bethel.” [Ord. ... | true | Rules | Other | cities | ak | bethel | null | -1.073242 | -1.316406 | -1.071289 | -1.146484 |
## 4.08.030 Disposal. | A. Property No Longer Necessary for Municipal Purposes. The city council may, by ordinance, provide for the disposal of an interest in any real property which is no longer necessary for municipal purposes. All such disposals shall be by sealed bid to the highest bidder and shall be made at least at current assessed val... | true | Rules | Zoning | cities | ak | bethel | null | 0.165894 | 1.331055 | -1.043945 | -0.014923 |
## 4.08.040 Notice of disposal. | A notice of the proposed disposal of any interest in real property shall be posted in three (3) conspicuous public places within the city for not less than thirty (30) days and published in a newspaper with general circulation for three (3) weeks before the date of the bid opening or not less than thirty (30) days befo... | true | Rules | Other | cities | ak | bethel | null | -0.576172 | -0.491211 | -0.466797 | -0.308105 |
## 4.08.050 Lease procedures. | A. **General Regulations.** In addition to the regulations governing disposal of property, the following regulations shall apply specifically to leases. The city may renew a lease without public bid and during the renewal process, the city may change any term or condition contained in the original lease.
B. **Expirati... | true | Rules | Zoning | cities | ak | bethel | null | -0.070313 | -0.184937 | 0.081909 | -0.435547 |
## 4.08.055 Use permit procedures. | In addition to the regulations governing disposal of property, the following regulations shall apply specifically to the issuance of use permits:
A. **Use Permits.** The city may issue revocable use permits allowing for short-term or seasonal uses of city property not to exceed six (6) months. The use permit shall inc... | true | Rules | Zoning | cities | ak | bethel | null | -0.341309 | -0.410889 | -0.469482 | -0.869141 |
## 4.08.060 Definitions. | In this chapter, unless otherwise provided or the context otherwise requires:
A. **Appropriate Entity.** A determination shall be made by the city council as to whether or not the entity in question will further the public interest.
B. **“Interest in real property”** includes, but is not limited to, fee simple owners... | false | Context | null | cities | ak | bethel | null | -0.427734 | 0.071045 | -0.881348 | -0.37793 |
### 4.10.010 Disposal of city-owned personal property valued at five thousand dollars ($5,000) or less. | Personal property, other than surplus stock, that is valued at five thousand dollars ($5,000) or less may be disposed of upon such notice and terms considered reasonable by the city manager, including Internet sales, taking into consideration the value of the article, the reason for the disposal and the general prefere... | true | Rules | Other | cities | ak | bethel | null | 0.002005 | -1.098633 | -1.078125 | -0.889648 |
### 4.10.020 Disposal of city-owned personal property valued at more than five thousand dollars ($5,000). | A. Personal property no longer needed for municipal purposes and valued at more than five thousand dollars ($5,000) shall be disposed of in one (1) or more of the following manners:
1. By public outcry auction to the highest bidder;
2. By public sealed bid auction to the highest bidder;
3. To the best qualified propos... | true | Rules | Other | cities | ak | bethel | null | -0.880859 | -0.320801 | -0.876465 | -0.484863 |
## 4.10.030 Surplus stock. | A. All city departments shall submit to the city manager, at all times and in such form as they shall prescribe, reports showing stocks of all supplies which are no longer used or which have become obsolete, worn out or scrapped.
B. The city manager may transfer surplus stock between departments.
C. The city manager ... | true | Rules | Other | cities | ak | bethel | null | -0.971191 | -0.644531 | -0.487549 | -0.270264 |
## 4.10.040 Certificate of sale. | Upon full receipt of payment, the city manager shall issue a certificate of sale for the purchases made under this chapter. [Ord. 95-28 § 3; Ord. 95-20 § 3.] | false | Process | null | cities | ak | bethel | null | -1.282227 | -1.713867 | -1.054688 | -1.422852 |
## 4.11.010 Definitions. | For the purposes of this chapter, unless otherwise provided, the following words when used in this chapter shall have the meanings ascribed to them in this section:
A. “Collectible item” means any disposable property, including money, ingots or a precious metal commodity, which may be considered collectible or perceiv... | false | Context | null | cities | ak | bethel | null | 1.682617 | 1.360352 | 0.35376 | 0.963867 |
## 4.11.020 Disposable property. | A. Except as otherwise required by law, the following property in possession of the police department is disposable property and shall be disposed of as provided for in this chapter:
1. Evidence that is releasable and has been retained for thirty (30) days after the final judicial disposition date;
2. Safekeeping pro... | true | Rules | Other | cities | ak | bethel | null | -0.79541 | -0.110657 | -0.065857 | 0.162842 |
## 4.11.030 Notice of disposable property. | A. The police department shall prepare a notice of disposable property after an accumulation of disposable property or as deemed necessary.
The Bethel Municipal Code is current through Ordinance 26-03, passed February 24, 2026.
B. The police department shall make a reasonable attempt to identify and notify the last kn... | true | Rules | Other | cities | ak | bethel | null | -0.072388 | 0.085571 | -0.026794 | 0.075928 |
## 4.11.040 Disposition of unclaimed disposable property. | A. The police department shall authorize the disposition of unclaimed disposable property in one (1) of the following manners:
1. All unclaimed disposable property, excluding money, collectible items and property items subject to destruction under BMC 4.11.060, shall be subject to a claim by the police chief for reten... | true | Rules | Other | cities | ak | bethel | null | -0.31958 | 0.757324 | -0.333252 | 0.075195 |
## 4.11.050 Reimbursement of fees. | A. At the time disposable property is being retrieved by any owner or finder, and before shipping of any disposable property, the police chief shall require a reimbursement fee from the person receiving the disposable property.
B. A reimbursement fee may include costs related to any notice, publication, storage, posta... | true | Rules | Other | cities | ak | bethel | null | 0.762695 | -0.774414 | 0.261963 | -0.625977 |
## 4.11.060 Disposition of destructible property. | A. The following types of disposable property may be destroyed in accordance with the provisions of this chapter:
1. Unclaimed safekeeping property acquired under BMC 4.11.020(A)(2);
2. Property ordered to be destroyed by a court or pursuant to a plea bargain agreement;
3. Property, including money, determined by th... | true | Rules | Other | cities | ak | bethel | null | 1.847656 | 0.682617 | 1.09375 | 1.946289 |
### 4.12.010 Agreement on selection and sale. | The selection and sale of all lots in the city shall be done in accordance with the 1970 agreement between the city and the Association of Village Council Presidents, which agreement is ratified in its entirety. [Prior code § 16.04.010.] | true | Rules | Other | cities | ak | bethel | null | -1.642578 | -0.694824 | -1.037109 | -1.458008 |
### 4.12.020 Use restrictions. | The general requirements for such land disposal shall be:
A. That buildings on each lot be limited to residential use; and
B. That each lot contain not more than one (1) residential building with up to two (2) single-family units in the one (1) building, and that this be written into each individual deed; and
C. Tha... | true | Rules | Zoning | cities | ak | bethel | null | 0.791504 | 0.574707 | 1.585938 | 0.504883 |
## 4.12.030 Selection of families. | The general criteria used for selecting families for purchasing lots shall be as follows:
A. Those families that presently own property in or live in the floodplain;
B. Length of residency in the Association of Village Council Presidents region;
C. Tenure; i.e., anticipated length of stay in the Association of Villa... | true | Rules | Zoning | cities | ak | bethel | null | -1.071289 | -0.654297 | 0.053467 | -0.389404 |
## 4.12.040 Conformance to Chapter 4.08 BMC. | The procedure for disposition of land under this chapter shall be in accordance with Chapter 4.08 BMC. [Prior code § 16.04.040.] | true | Rules | Zoning | cities | ak | bethel | null | -1.646484 | -0.207886 | -0.808594 | -1.557617 |
## 4.14.010 Definitions. | The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
A. “Department” means the city finance department.
B. “Director” means the director of the city finance department or the directo... | false | Context | null | cities | ak | bethel | null | 1.015625 | 0.948242 | -0.132568 | -0.662598 |
## 4.14.020 Levy, payment, collection and distribution of tax revenues. | Subject to the provisions of this chapter, there is levied a transient lodging business tax on all operators in an amount equal to twelve (12) percent of the gross receipts of the operator from the rental of rooms. [Ord. 10-14 § 2; Ord. 97-22 § 2.] | true | Rules | Business | cities | ak | bethel | null | -0.684082 | -0.82373 | -0.994141 | -0.811523 |
## 4.14.030 Excluded receipts. | A. The receipts from the following occupancies and rentals are excluded in the computation of gross receipts for purposes of the tax:
1. Rental of rooms in facilities of a nonprofit, charitable organization when the occupancy is provided as part of a charitable event or function. An entity is not a charitable organiza... | true | Rules | Zoning | cities | ak | bethel | null | -0.355225 | 0.951172 | -0.036499 | -0.355957 |
## 4.14.040 Operators exempt from the tax. | A. The following operators are exempt from the tax.
1. State and federal agencies that are exempt from the tax as a matter of state or federal law;
2. Political subdivisions of the state or the United States that are exempt from the tax by statute or constitution;
3. Persons that are chartered, incorporated or organ... | true | Rules | Business | cities | ak | bethel | null | -0.434326 | 0.659668 | -0.94043 | -0.335938 |
## 4.14.050 Tax returns and remittance. | A. Not later than the last day of the month following the quarter a tax return is required to be submitted, every operator under this chapter shall deliver to the city finance department a tax return, signed by the operator(s), on a form provided by the city finance department for each registered place of business rega... | true | Rules | Business | cities | ak | bethel | null | -0.039337 | 0.724609 | -0.446289 | 0.429688 |
## 4.14.060 Estimated tax assessed against delinquent operator. | A. On or after the fifth (5th) day of delinquency in the filing of the required tax return or the failure to pay all taxes, interest and penalty due, or upon a determination of a delinquency based upon an audit, the finance director shall assess against the delinquent operator a transient lodging business tax for the d... | true | Enforcement | Business | cities | ak | bethel | null | 0.887695 | 1.032227 | -0.122559 | 0.64209 |
### 4.14.070 Cessation of doing business. | Notwithstanding any other provision of this chapter to the contrary, within ten (10) calendar days after ceasing to be an operator, the operator shall:
A. Notify the director in writing of the date on which, and the name, telephone and address of any person to whom, the transient lodging business has been leased, conv... | true | Rules | Business | cities | ak | bethel | null | -0.520996 | 0.190308 | -0.057068 | -0.330566 |
### 4.14.080 Application of payments. | Any payment submitted to the department for taxes, interest, penalties or costs due under any tax return, provision of this chapter, or any finding or determination by the department under this chapter shall be credited first (1st) to the payment of all interest due beginning with the oldest quarter for which interest ... | true | Rules | Other | cities | ak | bethel | null | -0.911621 | -0.111511 | -0.693359 | -0.966797 |
### 4.14.090 Confidentiality of records. | A. All tax returns filed under this chapter, all data obtained from such tax returns, and all financial information obtained from an inspection of records in accordance with this chapter are confidential and may not be released except upon court order, when necessary to enforce the provisions of or to collect the taxes... | true | Rules | Other | cities | ak | bethel | null | 0.253174 | 0.431885 | -0.051605 | 0.070618 |
## 4.14.100 Maintenance and inspection of records. | A. It shall be the responsibility of the operator to obtain and preserve evidence sufficient to support all taxes owed, returns filed or required to be filed and exclusions or exemptions claimed under this chapter. Specification in this chapter of the records to be kept by an operator does not relieve the operator of i... | true | Enforcement | Business | cities | ak | bethel | null | 1.238281 | 1.229492 | 0.241577 | 0.259766 |
## 4.14.105 Administrative costs. | If, upon an audit or other examination of the books and records of an operator, the director determines that additional taxes are due, the cost of the audit or examination shall be paid to the city by the operator. If the audit or examination is part of a random audit, the operator shall pay a pro rata share of the aud... | true | Rules | Other | cities | ak | bethel | null | -0.361816 | 0.425781 | -0.839844 | -0.38208 |
## 4.14.110 Tax avoidance. | If the department has reasonable cause to believe that an operator has structured room rentals or occupancy to avoid the inclusion of receipts of an occupancy in the computation of the tax levied under this chapter, the department may so declare. Such a declaration creates a rebuttable presumption that the substance of... | true | Enforcement | Business | cities | ak | bethel | null | 1.508789 | 0.57373 | -0.594727 | 0.814453 |
## 4.14.120 Tax lien. | A. Taxes due and not paid on the date required by this chapter together with all interest, penalties and administrative costs accruing thereafter, immediately after the date such taxes become due and unpaid shall become a lien in favor of the city upon all of the operator’s real and personal property including rights t... | true | Rules | Other | cities | ak | bethel | null | 0.061951 | 1.421875 | -0.536133 | 0.658203 |
## 4.14.130 Collection of taxes. | Taxes, interest, penalties, and administration costs due and unpaid may be collected by a civil action for the collection of a debt or by foreclosure of the tax lien in accordance with AS 09.45.170 through 09.45.220 or similar statutes in substitution thereof or by both. [Ord. 97-22 § 2.] | true | Rules | Other | cities | ak | bethel | null | -0.452148 | 0.029999 | -1.130859 | -0.472168 |
## 4.14.140 Interest. | In addition to any penalties imposed by this chapter, interest at the rate of fifteen (15) percent per annum shall accrue and be due from the operator on the unremitted balance of taxes after the date on which their remittance was due and upon administrative costs assessed against the operator. [Ord. 97-22 § 2.] | true | Enforcement | Other | cities | ak | bethel | null | -0.733887 | -0.741211 | -0.624512 | -0.110474 |
## 4.14.150 Penalties. | A. An operator who fails to file a tax return when due shall incur a civil penalty for each tax return not filed when due equal to six (6) percent of the tax actually due the city. An operator who fails to remit the full amount of tax due by its due date incurs and shall pay a civil penalty of six (6) percent of the ac... | true | Enforcement | Other | cities | ak | bethel | null | 1.058594 | 1.043945 | 0.237915 | 1.813477 |
## 4.14.160 Remedies for a person aggrieved. | A. Any person aggrieved by any action or determination of the department or the director under this chapter may apply to the department and request a hearing before the director on the department’s action or determination if filed within thirty (30) days of the date the department mails notice of the department’s actio... | true | Enforcement | Other | cities | ak | bethel | null | 0.579102 | 1.202148 | -0.665527 | 0.296387 |
## 4.14.170 Administrative regulations. | The director may adopt regulations providing for the application and interpretation of this chapter. The director may provide methods, and shall provide forms, for reporting and collecting the tax imposed by this chapter. [Ord. 97-22 § 2.] | true | Rules | Other | cities | ak | bethel | null | -0.637207 | -0.82373 | -1.298828 | -1.266602 |
## 4.14.180 Refunds. | A. If the department determines after audit that a remittance exceeds the actual amount due, the department, upon written request by the operator, shall refund the excess amount to the operator without interest.
B. The operator shall apply for a refund in writing not later than two (2) years from the earlier of the da... | true | Rules | Business | cities | ak | bethel | null | -0.517578 | 0.157349 | 0.168091 | -0.581543 |
## 4.14.190 Interpretation. | The exemptions and exclusions under this chapter from consideration in the computation of the tax levied under this chapter shall be interpreted narrowly. [Ord. 97-22 § 2.] | false | Context | null | cities | ak | bethel | null | -1.314453 | -0.462402 | -1.384766 | -1.147461 |
## 4.14.200 Accelerated returns. | An operator who is required to file a return and pay taxes to the city, who fails for more than thirty (30) days to file a return or pay the taxes due or who has, within a twelve- (12-) month period, filed or paid taxes late on two (2) or more occasions may be required by the finance director to file and pay on a month... | true | Enforcement | Business | cities | ak | bethel | null | 0.160034 | 0.450195 | 0.334961 | -0.15271 |
## 4.14.220 Rulings and regulations. | A. The finance director may promulgate and amend regulations and may prescribe the content and use of forms appropriate to the implementation of this chapter. Regulations promulgated by the finance director are effective on the date they are promulgated unless a different date is indicated in the regulations, provided ... | false | Process | null | cities | ak | bethel | null | 0.505371 | 0.304443 | -1.083984 | -0.716797 |
### 4.15.010 Election. | The city elects to come under the provisions of AS 28.10.431. [Ord. 97-32 § 2.] | false | Context | null | cities | ak | bethel | null | -1.083008 | -0.515137 | -1.231445 | -1.356445 |
### 4.15.020 Rate of levy. | The rate of levy for vehicles described under AS 28.10.431(b) shall be as follows: | true | Rules | Other | cities | ak | bethel | null | -1.324219 | -0.117737 | -0.924316 | -1.388672 |
## 4.15.030 Adjustment of rates. | A. If the tax amount set out in AS 28.10.431(b) for any vehicle covered under BMC 4.15.020 is increased by an amendment of the statute or is increased through any automatic or administrative action authorized by the legislature, the corresponding levy amount set out in BMC 4.15.020 is deemed amended to be increased by ... | true | Rules | Other | cities | ak | bethel | null | -0.417969 | 1.083984 | -1.237305 | -0.587891 |
## 4.16.010 Definitions. | For purposes of this chapter, certain words and phrases are defined as follows:
A. “Bundled transaction” means the retail sale of two (2) or more products, except real property and services to real property, where (1) the products are otherwise distinct and identifiable, and (2) the products are sold for one (1) nonit... | false | Context | null | cities | ak | bethel | null | 0.922363 | 1.405273 | -1.076172 | -1.017578 |
## 4.16.020 Declaration and policy. | A. It is the policy of the city of Bethel to recognize that:
1. The voters of the city of Bethel have granted to the city government the power to levy sales taxes and, by doing so, have entrusted the city to administer those taxes fairly, effectively, efficiently, and in full compliance with state and city laws.
2. S... | false | Context | null | cities | ak | bethel | null | -0.113098 | -0.043671 | -0.71875 | 0.600098 |
## 4.16.030 Interpretation. | A. The application of the tax levied under this chapter shall be broadly construed and shall favor inclusion rather than exclusion.
B. The exemptions from the tax levied under this chapter shall be narrowly construed against the claimant and allowed only when such exemption clearly falls within an exemption defined in... | true | Rules | Other | cities | ak | bethel | null | -1.069336 | -0.416748 | -0.680176 | -0.981445 |
## 4.16.040 Presumption of taxability. | A. In order to prevent evasion of the sales tax and to aid in its administration, it is presumed that all sales by a person engaging in business are subject to the sales tax; and
The Bethel Municipal Code is current through Ordinance 26-03, passed February 24, 2026.
B. There is levied by the city a sales tax on all re... | true | Rules | Other | cities | ak | bethel | null | 0.447754 | 0.720215 | -0.767578 | -0.28833 |
## 4.16.050 Rules applicable to particular businesses or occupations. | A. Commissions/Fees.
1. Commissions on sales of real property located in the city are subject to sales tax, regardless of the location of the person to whom the commission is payable.
2. Commissions/fees received as a result of professional services performed within the city are subject to sales tax regardless of the... | true | Rules | Business | cities | ak | bethel | null | -0.293457 | 0.772461 | -0.92627 | -0.763672 |
## 4.16.060 Title to collected sales tax. | Upon collection by the seller, title to sales tax vests in the city. The seller holds collected sales tax in trust for the city, and is accountable to the city therefor. [Ord. 17-39 § 2.] | true | Rules | Business | cities | ak | bethel | null | -1.183594 | -1.347656 | -0.961426 | -1.15625 |
## 4.16.070 Imposition – Rate. | A. To the fullest extent permitted by law, a sales tax is hereby levied and assessed on all retail sales, services and rentals within the city unless specifically exempted.
B. The tax rate added to the sale price shall be:
1. Twelve (12) percent for transient lodging (see Chapter 4.14 BMC).
2. Fifteen (15) percent f... | true | Rules | Other | cities | ak | bethel | null | -0.067261 | -0.670898 | -0.679688 | -0.295898 |
### 4.16.080 Payment and collection. | Taxes imposed by this chapter shall be due and paid by the buyer to the seller at the time of sale or service, or with respect to credit transactions, at the time of collection. It shall be the duty of each seller making sales taxable under this chapter to collect the taxes imposed by this chapter from the buyer at the... | true | Rules | Other | cities | ak | bethel | null | -0.96875 | -0.868652 | -1.148438 | -0.666504 |
### 4.16.090 Sales tax collection – Registration and renewal requirement. | A. No person may engage in any taxable transactions within the city without first procuring a sales tax collection certificate from the city finance department. The certificate shall state the address of the place of business to which it applies, the applicable state of Alaska business license number, if any, and shall... | true | Rules | Business | cities | ak | bethel | null | 1.668945 | 0.747559 | 0.098694 | 0.632813 |
## 4.16.100 Certificate to be displayed. | A. Upon receipt of a properly executed application, the finance director shall issue to the seller a sales tax certificate authorizing the seller to collect city sales tax. The certificate shall state the name of the business as well the address of the place of business to which it is applicable, and shall authorize th... | true | Rules | Business | cities | ak | bethel | null | -0.337158 | -1.068359 | -0.826172 | -0.740234 |
## 4.16.110 Certificate nontransferable/nonassignable. | The sales tax collection certificate is nonassignable and nontransferable and must be surrendered to the finance director by the seller to whom it was issued upon its ceasing to do business at the location named therein or upon its revocation or suspension. If there is a change in the form of organization such as from ... | true | Rules | Business | cities | ak | bethel | null | -0.69043 | 0.331055 | -0.472656 | -0.851074 |
## 4.16.120 Injunction prohibiting operation of business for failure to register or failure to remit returns. | A. A proceeding requesting the issuance of an injunction prohibiting a business from continuing to conduct business within the city may be filed by the city in the Superior Court fifteen (15) days after providing notice either by hand delivery or by regular mail to any business which has failed to file a sales tax retu... | true | Rules | Business | cities | ak | bethel | null | 0.227173 | -0.583496 | -0.403809 | 0.625488 |
## 4.16.130 Revocation hearing. | A. A hearing shall be conducted before a hearing officer within fifteen (15) calendar days of receipt of a written demand therefor from the person seeking the hearing unless such person waives the right to a speedy hearing.
B. The hearing officer shall conduct the hearing in an informal manner and shall not be bound b... | false | Process | null | cities | ak | bethel | null | -0.48999 | -0.324951 | -0.02623 | -0.476074 |
## 4.16.140 Limit of liability. | A. Questions regarding the applicability of this code, its interpretation, forms or any other matter relating to sales taxes shall be submitted in writing to the finance director or an appointed designee. Oral statements are not binding on the city. Only written interpretations, properly requested, may be relied upon. ... | true | Rules | Other | cities | ak | bethel | null | -0.330078 | 0.26416 | -1.195313 | -0.677734 |
## 4.16.150 Tax receipts. | A. The following types of businesses shall provide a cash register receipt for all sales transactions, including those that are wholly exempt from taxes:
1. Retail Sellers. To include, but not be limited to, supermarkets, sellers of fuel, boutiques, stores;
2. Restaurant/eating establishments;
3. Movie theaters;
4.... | true | Rules | Business | cities | ak | bethel | null | -0.202881 | -0.189453 | -1.038086 | -0.866211 |
## 4.16.155 Sales tax certificate fees. | The biennial sales tax certificate fee for a business that has less than two hundred fifty thousand dollars ($250,000) in taxable sales in a calendar year is one hundred dollars ($100). The fee for a certificate issued to a new business that commences after the beginning of the biennial period applicable to the applica... | true | Rules | Business | cities | ak | bethel | null | -0.811523 | -0.5625 | -0.604004 | -1.039063 |
## 4.16.160 Exemptions and limitations on exemptions. | The following sales and services are exempt from the tax levied under this chapter only in accordance with the exemptions and limitations thereon, as provided for in this section:
A. **Admissions.** Sales of admission to school entertainments, school athletic events, and events conducted for the benefit of charitable ... | true | Rules | Other | cities | ak | bethel | null | 0.424805 | 1.048828 | -1.224609 | -0.86084 |
## 4.16.170 Exemption cards. | A. Sales to retailers and wholesalers shall be exempted from sales tax only if the person requesting the exemption has obtained and produces a valid exemption authorization card.
B. Sales to senior citizens shall be exempt from sales tax only if the person requesting the exemption produces a valid form of picture iden... | true | Rules | Business | cities | ak | bethel | null | 1.081055 | 1.121094 | 0.544434 | -0.131104 |
## 4.16.180 Special exemption for charitable events. | A. A special sales tax exemption may be granted no more than two (2) times in a calendar year to a nonprofit organization or business exempting the organization or business from the obligation to collect sales taxes on sales of tangible personal property or admissions sold by such organization or business as part of a ... | true | Rules | Business | cities | ak | bethel | null | 0.455566 | 1.086914 | -0.666992 | 0.186279 |
## 4.16.190 Nonprofit exemption certificates. | A. No sales to a nonprofit organization shall be exempted from sales tax unless and until the nonprofit organization has applied for and received an exemption certificate from the finance director.
B. The nonprofit exemption certificate fee is one hundred dollars ($100).
C. Any seller may demand proof of or copies of... | true | Rules | Business | cities | ak | bethel | null | 1.304688 | 0.564453 | 0.217896 | 0.345215 |
## 4.16.200 Revocation of exemption status. | A. The finance director may revoke any exemption authorization card, or other authority to obtain an exemption, if the person holding the exemption has been found to have used the exemption authorization card to obtain an exemption to which the holder or any other person is not entitled. The burden of proving an exempt... | true | Enforcement | Business | cities | ak | bethel | null | 1.242188 | 0.730957 | 0.363525 | 1.330078 |
## 4.16.205 Bundled transactions. | A. If the sales price of a bundled transaction is attributable to both products or services that are taxable and products or services that are nontaxable, the portion of the sales price attributable to the nontaxable products may be subject to tax unless the seller can clearly identify the nontaxable portion by reasona... | true | Rules | Business | cities | ak | bethel | null | -0.146606 | 1.147461 | -0.841797 | -0.283447 |
## 4.16.210 Seller’s liability for incorrect determination. | A seller shall determine in the first instance whether a sale is exempt under this chapter. However, if a seller incorrectly determines that a sale is exempt, and does not collect the tax from the buyer, then the seller is liable to the city for the uncollected tax. [Ord. 17-39 § 2.] | true | Enforcement | Other | cities | ak | bethel | null | -0.437256 | -1.34375 | -0.195801 | -0.286621 |
## 4.16.220 Buyer’s protest of imposed taxes. | A. If a seller determines that a transaction is not exempt, but the buyer believes the transaction to be exempt, then the buyer may protest but only after paying the tax deemed due by the seller.
B. A buyer who has remitted sales tax under protest in accordance with subsection A of this section shall file with the fin... | true | Enforcement | Business | cities | ak | bethel | null | 0.947266 | 0.60498 | -0.127075 | 0.266113 |
## 4.16.230 Refunds – In general. | A. A claim for refund of payment of sales tax which is made more than six (6) months from the date on which the tax was paid or became due and payable is forever barred, except for a refund for construction materials and services.
B. A claim for refund of payment shall be made by filing with the finance director a sta... | true | Rules | Business | cities | ak | bethel | null | -0.316162 | -0.782227 | 0.136963 | -0.178711 |
## 4.16.240 Tax filing schedule. | A. All persons subject to this chapter shall file a return on a form or in a format prescribed by the city and shall pay the tax due. Each person engaged in business in the city subject to taxation shall file a return in accordance with the following:
1. Monthly. Unless as otherwise provided for in this section, selle... | true | Rules | Business | cities | ak | bethel | null | 1.243164 | 0.854492 | -0.575195 | -0.029266 |
## 4.16.250 Contents of tax returns. | A. Every seller required by this chapter to collect sales tax shall file with the city, upon forms furnished by the city, a return setting forth the following information with totals rounded to the nearest cent:
1. Gross receipts, divided into the following categories:
a. Sales – both retail and wholesale, includi... | true | Rules | Business | cities | ak | bethel | null | 0.303223 | -0.206909 | -0.604492 | -0.250732 |
## 4.16.260 Extension of time to file tax return. | A. Upon written application of a seller, stating the reasons therefor, the finance director may extend the time to file a sales tax return but only if the finance director finds each of the following:
1. For reasons beyond the seller’s control, the seller has been unable to maintain in a current condition the books an... | true | Rules | Business | cities | ak | bethel | null | 0.499756 | -0.096924 | 0.578613 | 0.382568 |
## 4.16.270 Penalties and interest for late filing. | A. A late filing fee of twenty-five dollars ($25) per month or partial month shall be added to all late-filed sales tax reports in addition to interest and penalties.
B. Delinquent sales tax bears interest at the rate of fifteen (15) percent per annum until paid.
C. In addition, delinquent sales tax shall be subject ... | true | Enforcement | Other | cities | ak | bethel | null | 0.576172 | 0.268066 | 0.20459 | 1.120117 |
## 4.16.280 Repayment plans. | A. The city may agree to enter into a repayment plan with a delinquent seller. No repayment plan shall be valid unless agreed to by both parties in writing.
B. A seller shall not be eligible to enter into a repayment plan with the city if the seller has defaulted on a repayment plan in the previous two (2) calendar ye... | true | Rules | Business | cities | ak | bethel | null | 0.160156 | 0.616211 | 0.710938 | 1.258789 |
## 4.16.290 Forgiveness of uncollected taxes, penalties and interest. | A. The city manager, with the concurrence of the city council, may forgive the payment of uncollected sales taxes, interest and penalties owed by a seller to the city upon a determination by the city manager, with confirmation by the city attorney, that:
1. Such uncollected taxes have never been collected by a substan... | true | Rules | Business | cities | ak | bethel | null | 0.864746 | 0.343262 | -0.733398 | 0.46582 |
## 4.16.300 Application of sales tax payments. | A. Payments on sales tax accounts shall be applied to the oldest balance due, by sales tax period, in the following order: (1) first to accrued fees and costs, (2) then accrued interest, (3) then accrued penalty, (4) then to the tax principal, and (5) then the next oldest balance due, in the above order, and so forth, ... | true | Rules | Other | cities | ak | bethel | null | -0.942871 | 0.391602 | -1.19043 | -0.737793 |
## 4.16.310 Application of overpayments. | A. A seller in good standing who, through clerical or similar error, remits a tax that exceeds the amount actually due or to which the city is not entitled by law, may, within one (1) calendar year from the due date of the tax or the collection of the tax, whichever is earlier, apply in writing to the finance director ... | true | Rules | Other | cities | ak | bethel | null | 0.008194 | 0.914551 | -0.054535 | 0.361816 |
## 4.16.320 Amended returns. | A. A seller may file an amended sales tax return, with supporting documentation, and the city may accept the amended return, but only in the following circumstances:
1. The amended return is filed within one (1) year of the original due date for the return; and
2. The seller provides a written justification for reque... | true | Rules | Business | cities | ak | bethel | null | 0.077454 | 0.019424 | -0.527344 | -0.425781 |
## 4.16.330 Recordkeeping required of all sellers. | A. Every seller engaged in activity subject to this chapter shall keep and preserve suitable records of all sales made by the seller and such other books or accounts as may be necessary to determine the amount of tax which it is obliged to collect, including records of the gross daily sales, together with invoices of p... | true | Rules | Business | cities | ak | bethel | null | 0.814941 | 1.734375 | -0.239258 | -0.005844 |
## 4.16.340 Loss of records. | A seller shall immediately notify the city of any fire, theft or other casualty which prevents their compliance with this chapter. The casualty constitutes a defense to any penalty provided in this chapter if determined to be the proximate cause of the failure to comply for a given reporting period, but does not excuse... | true | Enforcement | Other | cities | ak | bethel | null | -0.536133 | -0.478516 | -0.000055 | 0.442383 |
## 4.16.350 Audits. | A. Any seller who has established a sales tax account with the city, 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 seller in order to determ... | true | Enforcement | Business | cities | ak | bethel | null | 1.932617 | 1.140625 | -0.073425 | 0.970215 |
## 4.16.360 Estimated tax. | A. In the event the finance director is unable to ascertain the tax due from a seller by reason of the failure of the seller to keep accurate books, allow inspection, or file a return, or by reason of the seller filing a false or inaccurate return, the finance director may make an estimate of the tax due based on any e... | true | Enforcement | Business | cities | ak | bethel | null | 0.941895 | 1.032227 | -0.383789 | 0.476318 |
## 4.16.370 Accelerated returns. | A. A seller who is required to file a return and remit taxes to the city, who fails for more than sixty (60) days to file a return or remit the taxes due or who has, within a twelve- (12-) month period, filed or paid taxes late on two (2) or more occasions, may be required to file and remit on an accelerated basis.
B.... | true | Enforcement | Other | cities | ak | bethel | null | 0.080383 | -0.780273 | 0.155518 | -0.238281 |
## 4.16.380 Cessation or transfer of business. | A. A seller who sells, leases, conveys, forfeits, transfers or assigns any portion of their business interest, including a creditor or secured party, shall make a final sales tax return within fifteen (15) days after the date of such conveyance.
B. At least ten (10) business days before any such sale is completed, the... | true | Enforcement | Business | cities | ak | bethel | null | 0.536133 | 1.313477 | -0.262695 | 0.566895 |
## 4.16.390 Use of information on tax returns. | A. Except as otherwise provided in this chapter, all returns, reports and information required to be filed with the city 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 city whose job responsibilities are d... | true | Rules | Business | cities | ak | bethel | null | 0.578125 | 0.716309 | -0.589355 | -0.048004 |
## 4.16.400 Publication of delinquent sellers. | A. As soon as practicable after the expiration of sixty (60) days following the end of each calendar quarter, the city shall publish in a newspaper of general or customary circulation in the appropriate area of the city, as well as on the city’s website, a list of every seller, including the “doing business as” name un... | false | Process | null | cities | ak | bethel | null | -0.151489 | -0.05957 | -0.37085 | 0.331543 |
## 4.16.410 Lien. | A. The tax, penalty and interest as imposed by this chapter, together with all administrative and legal costs incurred, shall constitute a lien in favor of the city upon all of the seller’s real and personal property. The lien arises upon the delinquency, and continues until the liability for the amount is satisfied, o... | true | Enforcement | Other | cities | ak | bethel | null | 0.574219 | 1.313477 | -0.124695 | 1.173828 |
## 4.16.420 Violations. | A. Failure to comply with any of the provisions of this chapter shall be a violation and will be considered an infraction.
B. Each act or omission in violation of this chapter, and each day in which the act or omission occurs, is a separate violation of this chapter.
The Bethel Municipal Code is current through Ordin... | true | Enforcement | Business | cities | ak | bethel | null | 1.396484 | 0.424805 | 0.145874 | 1.5 |
## 4.16.430 Penalties for violations. | A. A person who is convicted of a violation of this chapter, where a fine is not otherwise specifically described in this section, shall be subject to a fine of not more than five hundred dollars ($500) plus any surcharge required to be imposed by AS 29.25.074.
B. A buyer or seller who knowingly or negligently submits... | true | Enforcement | Business | cities | ak | bethel | null | 1.446289 | 0.434326 | 0.208862 | 1.803711 |
## 4.16.440 Appeals. | A. Unless a different time frame is specified, a seller aggrieved by an action of the finance director in fixing the amount of tax or in imposing a penalty or interest shall appeal to the city manager within thirty (30) calendar days from the date of the postmark on the finance director’s written notification. A taxpay... | true | Enforcement | Other | cities | ak | bethel | null | 0.139038 | 0.866699 | -0.848633 | 0.150146 |
## 4.16.450 Transition period. | A. Sellers already licensed to do business at the time of the passage of this chapter shall be provided the following timelines for compliance:
1. Equipment. Sellers shall have six (6) months from the date of the passage of this chapter to implement all of the requirements for compliance with the necessary equipment, ... | true | Rules | Business | cities | ak | bethel | null | 0.493408 | 0.75 | -0.291016 | 0.178589 |
## 4.16A.010 Interpretation. | A. In order to prevent evasion of the sales tax 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 levied under this code shall be broadly construed and shall favor inclusion rather than exc... | false | Context | null | cities | ak | bethel | null | -0.362549 | 0.03125 | -0.86377 | -0.218262 |
## 4.16A.020 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 taxing jurisdiction. The remote seller or marketplace facilitator remits collected sales tax to the Commission on behalf of the taxing jurisdiction, from whom that power is delegat... | true | Rules | Business | cities | ak | bethel | null | -0.891113 | -0.116333 | -1.365234 | -0.848145 |
## 4.16A.030 Imposition – Rate. | A. To the fullest extent permitted by law, a sales tax is levied and assessed on all remote sales where delivery is made within the local taxing jurisdiction(s) that is a member, within the state of Alaska.
B. The applicable tax shall be added to the sales price.
C. The tax rate added to the sales price shall be the ... | true | Rules | Business | cities | ak | bethel | null | -0.135254 | 0.54834 | -1.230469 | -0.602051 |
## 4.16A.040 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 (1) of the following threshold criteria (“threshold criteria”) in the previous calendar year:
1. The r... | true | Rules | Business | cities | ak | bethel | null | 0.509277 | 0.283936 | -0.680176 | 0.033844 |
### 4.16A.050 No retroactive application. | The obligations to collect and remit sales tax required by this chapter are applicable at the effective date of the ordinance adopting the Alaska Remote Seller Sales Tax Code. [Ord. 20-06 § 3, 2020.] | true | Rules | Business | cities | ak | bethel | null | -1.131836 | -0.608887 | -0.895508 | -1.018555 |
### 4.16A.060 Payment and collection. | Pursuant to this code, 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 marketplace... | true | Rules | Business | cities | ak | bethel | null | -0.95459 | -0.296875 | -1.176758 | -0.630859 |
### 4.16A.070 Remote seller and marketplace facilitator registration requirement. | A. If a remote seller’s gross statewide sales within the last calendar year meet or exceed the threshold criteria, the remote seller shall register with the Commission. If a marketplace facilitator’s gross statewide sales within the last calendar year meet or exceed the threshold criteria, the marketplace facilitator s... | true | Rules | Business | cities | ak | bethel | null | 0.261963 | 0.479736 | -0.755371 | -0.085144 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.