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## 5.20.130 Exemptions. | The following shall be exempt from the sales tax imposed by the city:
1. Casual and isolated sales of property and services or the rental of personal or real property not in the regular course of business of the seller. In addition, all rental of private residences are exempt, except that the sale of business or comme... | true | Rules | Other | cities | ak | kingcove | null | -0.436035 | -0.66748 | -1.049805 | -0.949707 |
## 5.20.135 Extensions. | For good cause shown, the city may grant extensions on any time limitation described in this chapter. Any application for an extension must be filed before the date specified as the original time limitation.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981) | true | Rules | Other | cities | ak | kingcove | null | -0.643066 | -1.371094 | -1.069336 | -1.527344 |
## 5.20.140 Place of sale, rental or service. | A. Unless otherwise provided in this chapter, a taxable sale of tangible or intangible property occurs if any significant element of the making or performance of the sale agreement occurs within the city during the tax year, including, but not limited to, the offer to sell or buy and its receipt, the acceptance of the ... | true | Rules | Other | cities | ak | kingcove | null | 0.136841 | 0.695801 | -0.874023 | -0.334473 |
### 5.20.210 Tax schedule. | A. The tax to be added to the sales price of sales taxable at two percent pursuant to §.20.115(B) shall be in accordance with the following schedule:
<table>
<tr>
<th>Price</th>
<th>Tax</th>
</tr>
<tr>
<td>$ 0.01 - $0.49</td>
<td>$0.00</td>
</tr>
<tr>
<td>$ 0.50 - $0.99</td>
<td>$0.01... | true | Rules | Other | cities | ak | kingcove | null | -0.352539 | 0.387207 | -1.464844 | -1.032227 |
### 5.20.215 Obligation to pay tax. | A. The obligation of the tax is upon the buyer, except that in the case of raw seafood products, the tax is upon the seller. Except for the sale of raw seafood products, the seller shall collect the tax on all sales at the time of the sale. With respect to the sale of raw seafood products, the buyer shall collect the t... | true | Rules | Other | cities | ak | kingcove | null | -0.117676 | -0.194702 | -0.941895 | -0.377441 |
### 5.20.220 Registration of sellers as tax collectors-- Certification of registration. | A. All collectors shall file with the city an application for a certificate of registration on a form prescribed by the city, not more than 10 days after the date of commencing business or the opening of an additional place of business. The application must contain or be accompanied by:
1. the name and mailing address... | true | Rules | Business | cities | ak | kingcove | null | 0.875 | 0.907227 | -0.812988 | -0.149048 |
### 5.20.225 Registration of buyers and sellers entitled to exemption. | A. The city may require by regulation that the seller, other than a seller of raw seafood products, collect the tax on sales from any class of buyer allegedly exempt under § 5.20.130 3., unless the buyer is registered under paragraph B. of this section. An unregistered buyer may file a certificate of protest under § 5.... | true | Rules | Business | cities | ak | kingcove | null | 0.933594 | 0.460205 | -0.191284 | -0.039215 |
### 5.20.230 Custody, reporting, and remittance. | A. All tax monies collected or segregated or required to be collected or segregated by a buyer or seller are funds of the city and shall be held in trust by the collector until paid over to the city. Interest earned on such funds while held by the collector may be retained by the collector.
B. Taxes required to be col... | true | Rules | Business | cities | ak | kingcove | null | 0.019043 | 0.357178 | -1.064453 | -0.258301 |
### 5.20.235 Seller not to assume tax. | A seller may not advertise or hold out or state to the public or to any buyer, directly or indirectly, that the tax or any part thereof imposed by this chapter will be assumed or absorbed by the seller or that it will not be added to the sales price or that it will be refunded or assumed, in whole or in part. The colle... | true | Rules | Business | cities | ak | kingcove | null | -0.265869 | -0.583496 | -0.522461 | -0.580566 |
### 5.20.240 Installment sales. | When a sale is made on an installment basis, the sales tax shall be collected from the down payment, or if none, from the first installment, or, if the installment or down payment is less than the tax, then from as many installments as is necessary to pay the tax.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981) | true | Rules | Other | cities | ak | kingcove | null | -1.246094 | -1.202148 | -1.009766 | -1.177734 |
### 5.20.245 Sale or transfer of business--Final return. | If any buyer of raw seafood products, any seller or other person required to collect a tax under this chapter leases or in any other manner disposes of the business or if the business is transferred voluntarily or involuntarily, the person selling, leasing or otherwise transferring the business shall make or deliver to... | true | Rules | Business | cities | ak | kingcove | null | -0.439697 | 0.142944 | -0.467285 | 0.366699 |
### 5.20.250 Refund of excess payment. | A. A taxpayer or collector who, though a clerical or similar error, pays a tax under this chapter that exceeds the amount actually due may receive a refund of the excess payment upon meeting the conditions set out in this section.
B. A taxpayer who has made an excess sales or use tax payment as set out in subsection A... | true | Rules | Other | cities | ak | kingcove | null | 0.211792 | 0.630859 | -0.160645 | -0.128052 |
### 5.20.255 Duty to keep records. | A. Every seller, or in the case of raw fish products, every buyer, engaged in activity subject to this chapter shall keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine the amount of tax which he is obliged to collect. Every seller or in the case... | true | Rules | Business | cities | ak | kingcove | null | 0.590332 | 0.018982 | -0.612793 | -0.128174 |
### 5.20.260 Tax records confidential; exceptions. | Information in the possession of the city which was obtained by the city in the administration or enforcement of the provisions of this chapter and which discloses the particulars of the business or affairs of a collector, taxpayer or other person is not a matter of public record except for purposes of city, borough, s... | true | Rules | Other | cities | ak | kingcove | null | -0.634766 | 0.289795 | -0.776367 | -0.114197 |
### 5.20.310 Protest of tax by taxpayer. | A. A collector shall determine whether a sale is taxable under this chapter. If the collector fails to collect the tax due on a transaction because of an incorrect determination of taxability by the collector or for any other reason, the collector becomes liable to the city for the tax in the same manner as if the tax ... | true | Enforcement | Other | cities | ak | kingcove | null | 0.471191 | 0.900879 | -0.603516 | -0.105774 |
### 5.20.315 Protest of tax by collector. | A. If a collector believes that a transaction is exempt or otherwise not subject to the tax imposed under this chapter or believes that a penalty, interest or other charge is not owing but has been informed by the city that such transaction is subject to the tax imposed under this chapter or such charge is owing, the c... | true | Enforcement | Other | cities | ak | kingcove | null | 0.740723 | 1.267578 | -0.519043 | 0.526367 |
## 5.20.320 Accelerated returns. | A. A collector who is required to file a return and pay taxes to the city on a quarterly basis, who fails for more than 30 days to file a return or pay the taxes due or who has, within a 12-month period, filed or paid taxes late on two or more occasions, may be required by the mayor to file and pay on a monthly basis; ... | true | Enforcement | Other | cities | ak | kingcove | null | 0.346191 | -0.285156 | 0.226318 | -0.375488 |
## 5.20.325 Omissions and civil penalties. | A. **Failure to obtain certificate.** A seller or, in the case of raw fish products, a buyer, who is obliged to obtain a certificate of registration but fails to do so after written notice within the time prescribed herein is subject to civil penalty of five times the amount of any tax due. A seller, or, in the case of... | true | Enforcement | Other | cities | ak | kingcove | null | 0.807129 | 1.079102 | -0.341064 | 1.678711 |
## 5.20.330 Lien. | The tax, penalty and interest imposed by this chapter shall constitute a lien in favor of the city upon all the collector’s property within the city. The lien arises upon delinquency and continues until the liability for the amount is satisfied or the property is sold at foreclosure sale. When recorded, the sales tax l... | true | Rules | Other | cities | ak | kingcove | null | -0.39917 | 0.032806 | -0.428223 | 0.189941 |
## 5.20.335 Criminal penalties. | A. A person who violates any of the provisions of this chapter commits a misdemeanor and, upon conviction, is punishable by a fine of up to five hundred dollars ($500.00) in addition to any civil penalties assessed.
B. Each violation of a provision of this chapter constitutes a separate offense and each day upon which... | true | Enforcement | Other | cities | ak | kingcove | null | 0.278076 | -1.072266 | -0.048309 | 0.951172 |
## 5.25.010 Property subject to taxation; Dates to be fixed by city council. | A. All real and personal property not expressly exempt by the City of King Cove shall be subject to annual taxation at its full and true value based upon the actual value of the property assessed.
B. The rate of levy of tax, the date of equalization of the tax and the date when taxes shall become delinquent, shall be ... | true | Rules | Other | cities | ak | kingcove | null | -0.563477 | -0.875977 | -0.814941 | -0.736328 |
## 5.25.015 Definitions. | **Person**: Includes an individual, a partnership, a corporation, an association, an organization, a fiduciary and any other entity.
**Personal Property**: Includes any other property not specifically listed under real property, including boats and gear.
**Real Property**: Includes not only the land itself, whether l... | false | Context | null | cities | ak | kingcove | null | -0.391113 | -0.131592 | -0.648438 | -1.239258 |
## 5.25.020 Assessment--Method; Time; Listing; Returns; Investigation. | A. All taxable property must be assessed at its true and full value and all assessments shall be uniform and equal and based upon the actual value of the property assessed.
B. The city assessor shall annually assess and list on a tax roll all real and personal property in the name of the person by whom it is owned on ... | true | Rules | Buildings | cities | ak | kingcove | null | 0.897461 | 1.212891 | -0.689453 | -0.473633 |
## 5.25.025 Content of assessment roll. | The assessor shall prepare an annual assessment roll in duplicate upon which he shall enter the following particulars:
1. the name and last known addresses of all persons with property liable to assessment taxation;
2. a description of all taxable property;
3. the assessed value, quantity, or amount of said property... | true | Rules | Other | cities | ak | kingcove | null | -1.014648 | -1.014648 | -0.807129 | -1.02832 |
## 5.25.030 Notice, publication, correction of assessment roll. | A. The assessor shall give to every person named in the assessment roll a notice of assessment, showing the assessed value of his property. On the back of each assessment notice shall be printed a brief summary for the information of the
taxpayer, of the dates when the taxes are payable, delinquent, and subject to inte... | false | Process | null | cities | ak | kingcove | null | -0.664551 | 0.127197 | -0.557129 | -0.313721 |
## 5.25.035 Appeal to board of equalization; Notice of appeal; Hearing. | A. Any person who receives notice or whose name appears on the assessment roll may appeal to the board with respect to any alleged error in the valuation, overcharge, omission or neglect of the assessor not adjusted to the taxpayer’s satisfaction. Whenever it appears to the board that there are overcharges or errors or... | false | Process | null | cities | ak | kingcove | null | -0.422852 | 1.170898 | -0.842773 | -0.084473 |
## 5.25.040 Entry of changes by assessor; Certification by clerk; Completion of assessment roll. | A. The assessor shall enter the changes, so certified, upon his records, and no assessed valuations shall thereafter be changed. After the hearings held by the board of equalization are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the council, which shall be based on ... | false | Process | null | cities | ak | kingcove | null | -1.164063 | 0.452637 | -0.645508 | -0.746582 |
## 5.25.045 Appeal to superior court. | Any person feeling aggrieved by any order of the board shall have the right to appeal on a de novo basis to the superior
court for the third judicial district, State of Alaska; provided, however, that the person has first taken his appeal to the board of equalization.
(Ord. 77-01 (part), 1977) | true | Enforcement | Other | cities | ak | kingcove | null | -1.158203 | -0.883301 | -0.945313 | -0.833984 |
### 5.25.050 Supplementary assessment rolls. | All the duties imposed upon the assessor and the clerk with respect to the annual assessment roll and all the provisions of this chapter relating to assessment rolls shall, as far as applicable, apply to supplementary assessment rolls. Provided further, however, that the delinquent date when taxes shall become delinque... | true | Rules | Other | cities | ak | kingcove | null | -1.137695 | 0.063599 | -0.916016 | -1.130859 |
### 5.25.055 Delivery of assessment roll to council; Validity. | A. When the final assessment records have been completed by the assessor as herein provided, the assessor shall deliver to the council a statement of the total assessed valuation of all real and personal property within the city.
B. Every assessment roll as completed and certified by the assessor, and as corrected and... | false | Process | null | cities | ak | kingcove | null | -0.959961 | -0.442871 | -0.728027 | -0.823242 |
### 5.25.060 Tax rate. | The council shall thereupon by resolution fix the rate of tax levy and designate the number of mills upon each dollar of assessed real and personal property that shall be levied and shall levy the tax in accordance therewith. The assessor shall then prepare and mail tax statements to the person or persons listed as the... | true | Enforcement | Other | cities | ak | kingcove | null | -0.495605 | -0.244385 | -0.689453 | 0.027374 |
### 5.25.065 Dates when taxes are due and payable. | A. The first payment of property taxes is due September 30. Should the first one-half (1/2) of the total amount due not be paid on or before September 30, the entire amount of taxes owed shall immediately become due and payable. A penalty of 10 percent per annum and interest of eight percent per annum shall accrue.
B.... | true | Rules | Other | cities | ak | kingcove | null | -1.00293 | -1.375977 | 0.101135 | 0.681152 |
### 5.25.070 Delinquent tax roll--Notice and publication of foreclosure list; Payments prior to sale; Requested notice. | A. The clerk shall within such time as the council may direct, after such taxes have become delinquent and due, make up a roll in duplicate of all real property then subject to foreclosure. Such roll shall show therein the names of the persons appearing in the latest tax roll as the respective owners of the tax delinqu... | false | Process | null | cities | ak | kingcove | null | -0.266846 | 1.354492 | -0.714355 | 0.365723 |
### 5.25.075 Real property--Foreclosure; Redemption. | A. One general proceeding shall be brought on the part of the city to foreclose the tax liens against each of the properties included in the foreclosure list. Foreclosure proceedings shall be in accordance with law. A certified copy of the judgment of the superior court shall constitute a certificate of sale to the cit... | true | Rules | Zoning | cities | ak | kingcove | null | -0.197632 | 1.126953 | -0.583984 | 0.555664 |
### 5.25.080 Personal property--Delinquency; Remedies. | Owners of personal property assessed shall be personally liable for the amount of taxes assessed against their personal property and such tax, together with penalty and interest, may be collected after the same becomes due by a personal action brought in the name of the city against such owner in the courts of the stat... | true | Enforcement | Other | cities | ak | kingcove | null | -0.726563 | -0.687012 | -0.346924 | -0.239502 |
### 5.25.085 Collection of personal property taxes. | The city clerk shall make demand of the person owning the property assessed for the amount of the tax, penalty and interest. If not paid within 60 days, the clerk shall issue a warrant directing the chief of police or other police officer of the city to forthwith seize, levy upon, distrain, and sell such personal prope... | true | Enforcement | Other | cities | ak | kingcove | null | 0.907715 | 1.0625 | -0.372314 | 0.911621 |
## 5.30.010 General intent. | It is the intent of this chapter to define the procedures for a local improvement district from its inception to conclusion, step-by-step, for public information as well as administrative guidance, and to supersede and replace to the fullest extent permitted under AS 29.46.020 all the procedures set out in AS 29.46.030... | false | Context | null | cities | ak | kingcove | null | -1.289063 | 0.374512 | -1.016602 | -0.99707 |
## 5.30.020 Definitions. | In this chapter, unless otherwise provided or the context otherwise requires, the following words and phrases shall have the meanings set forth in this section:
A. "Assessable cost" means the cost or portion of the cost that will be assessed against the property within a local improvement district.
B. "Cost" means al... | false | Context | null | cities | ak | kingcove | null | -0.790527 | 1.079102 | -0.963379 | -0.748535 |
### 5.30.030 Improvement districts; assessment of costs. | The city may create local improvement districts and assess the property of a state or federal governmental unit and private real property to be benefited by capital improvements for all or a portion of the cost of such improvements. The state shall pay an assessment levied, except as otherwise provided by law and subje... | true | Rules | Other | cities | ak | kingcove | null | -0.482422 | 0.002693 | -1.172852 | -0.705566 |
### 5.30.040 Initiation. | A. The establishment of an improvement district may be initiated by:
1. submission to the clerk of a petition meeting the requirements of subsection B of this section,
2. action of the mayor to prepare and present a report and recommendation under this chapter, or
3. a request of the council by motion, resolution or... | false | Process | null | cities | ak | kingcove | null | -0.84668 | 0.115723 | -0.820313 | -0.72168 |
### 5.30.050 Initiation by petition. | A. Upon receipt of a petition for the formation of an improvement district the city clerk shall forward the petition to the council. The council shall by resolution:
1. determine whether the petition has sufficient and proper petitioners and signatures; and
2. make a preliminary determination whether the requested im... | false | Process | null | cities | ak | kingcove | null | -0.881836 | -0.093201 | -1.086914 | -0.977539 |
### 5.30.060 Initiation by council or mayor. | Upon direction by the council, or upon a determination by the mayor that a report and recommendation should be made on the establishment of a particular local improvement district, the mayor shall prepare a report and recommendation pursuant to § 5.30.070.
(Ord. 94-7 (part), 1994) | false | Process | null | cities | ak | kingcove | null | -1.237305 | -0.644043 | -1.041016 | -1.342773 |
### 5.30.070 Report and recommendation--Resolution. | A. When required or authorized by §§ 5.30.050 or 5.30.060, the mayor shall prepare a report and recommendation on the establishment of a proposed local improvement district. If, during the investigation of the feasibility of the improvement, the mayor determines the boundaries of a district proposed by a petition or by... | false | Process | null | cities | ak | kingcove | null | -0.185669 | 1.499023 | -0.706543 | -0.538574 |
### 5.30.080 Method of assessment. | In determining the method of spreading assessable costs, the mayor and council shall be guided by the policy that assessments should be substantially in proportion to the benefit received. Methods of spreading assessments include, but are not limited to:
1. per lot,
2. per front foot,
3. per square foot, including per... | true | Rules | Other | cities | ak | kingcove | null | -0.460938 | -0.195313 | -1.007813 | -0.872559 |
### 5.30.090 Council action on proposed district. | Upon receipt of the report and recommendation of the mayor and a resolution proposing the establishment of a local improvement district, the council may introduce the resolution and set a time for a public hearing on the resolution. The hearing shall be for the purpose of hearing objections to the improvement and forma... | false | Process | null | cities | ak | kingcove | null | -1.305664 | -1.307617 | -1.12793 | -0.94043 |
### 5.30.100 Notice of hearing. | A. Notice of the hearing required by §5.30.090 shall be published at least once a week for four consecutive weeks in a newspaper of general circulation if distributed within the city. Notice shall also be posted in at least three public places in the city for not less that four weeks prior to the hearing. Notices shall... | false | Process | null | cities | ak | kingcove | null | -0.25293 | 0.489258 | -0.3396 | -0.306641 |
### 5.30.110 Improvement plan--Objections and revisions. | A. The record owner of property to be assessed may file a written objection to the plan no later than the close of business on the day before the public hearing required in Section 5.30.090. If the record owners of property that will bear 50 percent or more of the estimated total cost of the improvement file timely wri... | true | Enforcement | Other | cities | ak | kingcove | null | -0.756348 | 0.503418 | -0.39624 | -0.43457 |
### 5.30.120 Hearing. | A. At the hearing required by §5.30.100, the council shall consider the written objections and comments received, any staff analysis or comment on the written objections, oral testimony provided at the hearing and such other information as may be available. The council may adopt the formation resolution with or without... | false | Process | null | cities | ak | kingcove | null | -0.669434 | 1.046875 | -1.117188 | -0.561523 |
### 5.30.130 Recording resolution and proposed assessment roll. | After adoption by the council of the resolution establishing the improvement district, the resolution and a proposed assessment roll based on the estimated costs approved by the council shall be recorded in the district recorder’s office. Neither the failure to record the resolution and roll as required by this section... | true | Rules | Other | cities | ak | kingcove | null | -1.635742 | -0.032654 | -0.915039 | -1.136719 |
### 5.30.140 Award of contract--Review of costs. | A. After adoption of the resolution establishing the district, the city may proceed with the construction of the improvement unless, at the time the contract for the improvement or the first portion thereof, is to be awarded, the mayor determines the most current estimated costs of the improvement will cause assessable... | true | Enforcement | Zoning | cities | ak | kingcove | null | -0.306152 | 1.379883 | -0.415283 | -0.108154 |
## 5.30.150 Assessment. | A. At any time after the actual costs of the improvement are known, including reasonable estimates of the costs to be incurred in connection with the issuance of bonds or other financing, the mayor shall prepare an assessment roll spreading the assessable costs of the improvement in accordance with the method approved ... | false | Process | null | cities | ak | kingcove | null | -0.48584 | 0.403809 | -0.562988 | -0.168091 |
## 5.30.160 Hearing and certification of assessment roll. | A. At the hearing on the assessment roll, the council shall hear oral objections to assessments and shall consider all written objections that were timely filed with the clerk. The property owner has the burden of proving an error in the assessment. An error may be shown by proving an error in computation or measuremen... | false | Process | null | cities | ak | kingcove | null | -1.155273 | 0.063904 | -0.414551 | -0.242188 |
## 5.30.170 Payment, interest and penalty. | A. In the resolution confirming the assessment roll the council shall fix the time of payment, penalties for delinquency, and the rate of interest or the method of computing the rate of interest on the unpaid balance of the assessment. The council may require payment to be in one sum or it may authorize payment in inst... | true | Rules | Other | cities | ak | kingcove | null | -0.561035 | -0.061035 | -0.242554 | -0.162598 |
## 5.30.180 Assessments to be liens; enforcement. | Assessments are liens upon the property assessed and are prior and paramount to all other liens except municipal property tax liens. They may be enforced as provided in AS 29.45.320 through 29.45.470 for the enforcement of property tax liens, except foreclosure actions may be commenced more or less often than annually.... | true | Enforcement | Other | cities | ak | kingcove | null | 0.102844 | 0.193848 | -0.84375 | -0.262939 |
## 5.30.190 Reassessment. | A. The council shall within one year correct any deficiency in a special assessment found by a court. Notice and hearing must conform to the initial assessment procedures.
B. Payments on the initial assessment are credited to the property upon reassessment. The reassessment becomes a charge upon the property notwithst... | true | Rules | Zoning | cities | ak | kingcove | null | -0.54541 | -0.160156 | -0.390625 | -0.649414 |
### 5.30.200 Objection and appeal. | A. The regularity or validity of an assessment may not be contested by a person who did not file with the city clerk a written objection to the assessment roll before its confirmation.
B. The decision of the council upon an objection may be appealed to the superior court within 30 days of the date of confirmation of t... | true | Enforcement | Other | cities | ak | kingcove | null | -1.158203 | -1.049805 | -0.580566 | -0.757813 |
### 5.30.210 Sufficiency of notice. | Notice required to be given under this chapter is sufficient if the time the notice is posted, published, or mailed and the content of the notice are in substantial compliance with the requirements of this chapter. Notice that is not sufficient as to an individual or parcel does not affect the validity of any proceedin... | true | Rules | Other | cities | ak | kingcove | null | -1.306641 | -0.511719 | -1.033203 | -1.295898 |
### 5.30.220 District by agreement. | When all of the record owners of real property within an area enter into a written agreement approved by the city attorney, the council may establish a local improvement district consisting of such property by resolution. Upon the execution of the agreement and adoption of the resolution, the property owners who are pa... | true | Rules | Other | cities | ak | kingcove | null | -0.760742 | -0.015625 | -1.095703 | -0.549805 |
### 5.30.230 Termination of district by request. | The improvement project of a local improvement district that is established according to the procedures outlined in this chapter may subsequently be terminated upon the written request of the record owners of property that will bear more than 50 percent of the total cost of the improvement if the request is approved by... | true | Rules | Other | cities | ak | kingcove | null | -0.296875 | 0.822754 | -0.330566 | -0.212769 |
### 5.30.240 Financing. | A. The city may finance all or a part of the costs of a local improvement under this chapter as provided in Title 29 of Alaska Statutes.
B. The council may, by ordinance or resolution, as appropriate, establish or authorize such terms and conditions as it finds appropriate for financing the costs of improvements under... | true | Rules | Other | cities | ak | kingcove | null | -0.666016 | -0.68457 | -1.201172 | -1.299805 |
### Article 1. Levy; General Provisions | - 5.40.110 Definitions.
- 5.40.115 Fish processing business tax levied.
- 5.40.116 Determination of rate of levy.
- 5.40.117 Annual tax credit.
- 5.40.120 Exclusion from fish processing business tax.
5.40.125 Regulations; Forms; Rulings.
**Article 2. Licensing; Returns and Payment; Records**
5.40.210 License required... | true | Rules | Business | cities | ak | kingcove | null | 0.90625 | 1.254883 | -0.78125 | 0.012177 |
### 5.40.117 Annual tax credit. | A. A credit is allowed annually to every person engaged in processing fisheries resources against taxes imposed by this chapter. The amount of the credit is equal to the amount of tax that would be payable on 10,000,000 pounds of fisheries resources at the annual rate of levy determined under § 5.40.116.
B. The amount... | true | Rules | Other | cities | ak | kingcove | null | -0.550293 | -0.072876 | -1.091797 | -0.586426 |
### 5.40.120 Exclusion from fish processing business tax. | A person is not liable for the tax levied under this chapter when the fishery resource is frozen aboard a fishing vessel if:
1. the vessel is operated as a commercial fishing vessel under a valid commercial fishing license,
2. the fishery resource is not processed beyond heading, gutting or cleaning, freezing and gla... | true | Rules | Business | cities | ak | kingcove | null | -0.411621 | -0.470947 | -0.527344 | -0.329346 |
### 5.40.125 Regulations; Forms; Rulings. | A. The mayor may take any action necessary or appropriate to implement this chapter by promulgating regulations, which may include the adoption of forms. Such regulations or any procedures adopted by the mayor are effective at the time indicated by him, but are subject to revision or repeal by the city council at the n... | false | Process | null | cities | ak | kingcove | null | 0.429199 | -0.469727 | -0.971191 | -0.994629 |
### 5.40.210 License required. | A. A person engaging or attempting to engage in a fish processing business in the city must first apply for and obtain a license. The license is good for the calendar year in which issued, and must be renewed on or before January 1 of each succeeding year.
B. An application for a license must be filed with the city cl... | true | Rules | Business | cities | ak | kingcove | null | 0.000403 | -1.361328 | 0.237915 | -0.729492 |
### 5.40.215 Monthly return; Tax payments. | A. Each person liable for payment of the tax must file a monthly return with the city on forms provided by the city. The return must contain an account by weight of all fisheries resources acquired for processing during the month, the amount of tax due, and such other information as the mayor prescribes by regulation. ... | true | Rules | Other | cities | ak | kingcove | null | 0.18811 | -0.010857 | 0.072083 | 0.268799 |
### 5.40.220 Under- or over payment of tax. | A. Assessments or demands for any additional tax, fee, penalty, or interest shall be made by the mayor within three years after the close of the month in which the same accrued, with the following exceptions:
1. assessments or demands for any additional tax, fee, penalty or interest due as a result of failure to file ... | true | Rules | Other | cities | ak | kingcove | null | 0.975098 | 1.09375 | 0.227539 | 0.447998 |
### 5.40.225 Returns confidential; Exceptions. | A. A tax return made pursuant to this chapter and the facts and information disclosed in any examination of books and records of a taxpayer are not matters of public record and must be kept confidential, except:
1. as necessary in connection with official investigations or proceedings, whether judicial or administrati... | true | Rules | Other | cities | ak | kingcove | null | 1.123047 | 0.820801 | -0.245117 | 0.161743 |
### 5.40.230 Preservation and examination of books and records; Investigations. | A. A person liable for payment of taxes under this chapter must preserve for not less than five years all books and records pertaining to acquisition and processing of fisheries resources in the city from which can be determined the amount of tax due under this chapter, including, but not limited to, records of fish ti... | true | Rules | Business | cities | ak | kingcove | null | 0.416016 | 0.492432 | -0.205811 | 0.358398 |
### 5.40.310 Estimated taxes upon non-filing of return or refusal to allow examination. | A. If any taxpayer neglects or refuses to file a complete and accurate return as and when required by this chapter, or refuses to provide or make available books and records for examination as directed by the mayor, then the mayor may, based upon such information as may be available or obtained as the result of an inve... | true | Enforcement | Other | cities | ak | kingcove | null | 1.303711 | 0.702148 | 0.144287 | 0.664551 |
### 5.40.315 Civil penalties. | A. The mayor will assess a civil penalty against a person who, after reasonable notice and opportunity to be heard, is found by the mayor to:
1. Keep false or fraudulent records of the acquisition or processing of fisheries resources subject to the tax imposed by this chapter.
2. Provide fraudulent or knowingly provi... | true | Enforcement | Business | cities | ak | kingcove | null | 1.371094 | 0.235352 | 0.002348 | 1.634766 |
### 5.40.320 Delinquent tax lien. | Any tax or other amount due and unpaid and delinquent under this chapter, and all penalties and interest thereon, shall be a lien against all assets, real or personal, owned by the taxpayer. Public notice of such lien may be recorded in the office of the recorder in any district in which the taxpayer owns such assets.
... | true | Rules | Other | cities | ak | kingcove | null | -0.406982 | -0.84375 | -0.153442 | 0.43335 |
### 5.40.325 Enforcement. | A. Any tax or other amount due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city and may be collected by court proceedings in the same manner as any other debt, which remedy shall be in addition to all criminal and civil penalties.
B. In addition, the city may b... | true | Enforcement | Other | cities | ak | kingcove | null | 0.545898 | 0.007835 | -0.643066 | 0.845703 |
### 5.40.330 Appeals. | A. A taxpayer aggrieved by the amount of the tax, fee, interest, or penalty assessed by the mayor under the provisions of this chapter may appeal the mayor’s final decision only as provided in this section. An aggrieved taxpayer may appeal a mayor’s final ruling under § 5.40.310 only if the taxpayer has exhausted the a... | true | Enforcement | Other | cities | ak | kingcove | null | -0.442627 | 0.05835 | -0.472412 | -0.586426 |
### 5.40.335 Criminal violations; Penalties. | A. It is a violation of this chapter to:
1. Keep false or fraudulent records of the acquisition or processing of fisheries resources subject to the tax imposed by this chapter.
2. Provide fraudulent or knowingly provide false information on a license application, tax return, or other form or report required by this c... | true | Enforcement | Other | cities | ak | kingcove | null | 1.682617 | 0.064575 | 0.4021 | 1.679688 |
## 7.05.010 Alcoholic beverages--Hours of sale. | A. Notwithstanding any other provisions of local or state law, no establishment selling alcohol by the drink or the bottle within the municipal limits of the City of King Cove shall remain open for business past the hour of 3 A.M. during the months of April 1 through September 30.
B. During the months of October 1 thr... | true | Rules | Other | cities | ak | kingcove | null | 0.552734 | -1.255859 | 0.974609 | 0.528809 |
## 7.05.015 Sale of alcoholic beverages permitted on election day. | The provisions of AS 4.16.070(a) do not apply within the city when elections are being held, and a licensed premises located within the city may remain open on election day.
(Ord. 98-14 § 2, 6-3-98) | true | Rules | Business | cities | ak | kingcove | null | -0.620117 | -1.386719 | -0.121094 | -0.616211 |
## 7.10.010 Definitions. | **At Large**: Any animal when off the property of its owner and not under control of a competent person.
**Enforcement Officer**: A person who has authority to enforce the provisions of this chapter.
**Leash**: Any reasonable object affixed to a dog that prevents its ability to be loose.
**Municipal Pound**: The are... | false | Context | null | cities | ak | kingcove | null | 1.243164 | -1.268555 | 0.669434 | 0.251465 |
## 7.10.015 Registration of dogs. | Each owner of a dog, or dogs, kept within the corporate limits of the City of King Cove shall register such dog, or dogs, annually by the 15th day of January of each year with the City of King Cove or with personnel authorized by the city council for this duty. All registrations expire on December 31 of each year regar... | true | Rules | Other | cities | ak | kingcove | null | -0.151245 | -1.495117 | 0.924805 | -0.541016 |
## 7.10.020 Licensing of dogs. | A. Dogs shall be licensed after they are three months old. Owners shall be charged twenty-five dollars ($25.00) for licensing of each dog.
B. Licenses shall cover the year and shall be in the form of a numbered metal tag, issued by the council and record thereof kept by the city. Licenses shall be secured on the dog’s... | true | Rules | Other | cities | ak | kingcove | null | -0.250977 | -1.06543 | 1.099609 | -0.594238 |
## 7.10.025 Unlicensed dogs. | A. The owner of any dog found at large not wearing a license (whether previously licensed or not) will be issued a written warning for the first offense and may be fined fifty dollars ($50.00) for the second offense. The owner should be advised that if the dog is permitted to run at large a third time, without a licens... | true | Enforcement | Other | cities | ak | kingcove | null | 1.248047 | -0.85498 | 1.373047 | 1.25293 |
## 7.10.030 Veterinary services. | Funds received from § 7.10.020 shall be used for the purposes of obtaining a veterinarian to provide neutering and spaying services for locally owned dogs in the city at periods designated by the city council. Such services shall be offered at a nominal fee set by the city council.
(Ord. 85-09 § 4, 1985) | true | Rules | Zoning | cities | ak | kingcove | null | -0.865723 | -1.96582 | -0.090393 | -0.890625 |
## 7.10.035 Vicious dogs. ¹/ | Any dog, licensed or unlicensed, which has proved to be vicious, shall be destroyed by the enforcement officer.
For the purpose of this ordinance, any dog shall be deemed vicious which has bitten a person or domestic animal without molestation; or which, by its actions, gives indication that it is likely to bite a per... | true | Enforcement | Other | cities | ak | kingcove | null | 0.893066 | -0.566406 | 1.012695 | 1.548828 |
## 7.10.040 Nuisance dogs. | A. Any dog observed running at large, or any female dog in heat, uncontrolled, chasing motor vehicles, causing garbage or trash to be dispersed, or in any way causing alarm or harassment to a person shall be considered a nuisance. The owner of the dog will be contacted and issued a written warning to control the dog. I... | true | Enforcement | Nuisance | cities | ak | kingcove | null | 2.142578 | -0.580566 | 1.920898 | 1.691406 |
## 7.10.045 Quarantine. | Whenever notice of a dog quarantine shall be posted by the city council, no person shall, during the period of such quarantine, permit any dog of which he/she is the owner, caretaker or custodian, to be unconfined, except under the conditions specified in such notice. Violation of this section will result in a one hund... | true | Enforcement | Nuisance | cities | ak | kingcove | null | 0.405762 | -1.133789 | 2.275391 | 1.569336 |
### 7.10.050 Enforcement. | A. Nothing contained in this chapter shall be construed to prevent the city from entering into a contract with a person or agency for the purpose of enforcing the provisions of this chapter.
B. No person may interfere with or obstruct an enforcement officer in the discharge of his/her duties. No person may release or ... | true | Enforcement | Other | cities | ak | kingcove | null | 0.108765 | -0.878418 | -0.39209 | 0.769043 |
### 7.10.055 Disposal of dogs at owner’s request. | Any person wishing to have his/her animal(s) destroyed by the enforcement officer may do so upon consent of the owner that the animal be destroyed. A fee of fifteen dollars ($15.00) per animal will be assessed. (See attached waiver)
(Ord. 84-08 § 4 (part), 1984; Ord. 85-05 § 4 (part), 1985; Ord. 2000-01 § 1 (part), 19... | true | Rules | Other | cities | ak | kingcove | null | -0.156616 | -1.556641 | 1.365234 | -0.563965 |
### 7.10.060 Unleashed dogs. | A. All dog owners shall be required to have a eash on their dogs when the dogs are outside the owner’s place of residence or physical control and not inside a completely fenced and/or secured structure.
B. One written warning will be given to either purchase a leash or make sure the dog(s) is wearing the leash, or bot... | true | Enforcement | Nuisance | cities | ak | kingcove | null | 1.195313 | -0.662109 | 2.634766 | 1.299805 |
### 7.10.065 Impounding of loose dogs. | Any dog at large, when off its owner’s property and not under control of a competent person, shall be impounded.
A. Any dog impounded within the city municipal pound, shall be held a minimum of three days (72 hours), including Saturday, Sunday and holidays.
B. Any impounded dog, suspected of having rabies or that has... | true | Enforcement | Other | cities | ak | kingcove | null | 1.525391 | -0.762695 | 2.375 | 1.546875 |
## 7.15.010 Illegal acts, generally. | It shall be unlawful for any person to:
1. engage in any illegal occupation or business;
2. be upon any public street or in any public place in a state of drunkenness or intoxication;
3. engage in any indecent, immoral or obscene conduct in any street, alley or public place;
4. discharge any firearm or air rifle, o... | true | Rules | Nuisance | cities | ak | kingcove | null | 2.537109 | 0.63623 | 1.246094 | 2.097656 |
### 7.15.015 False crime reports; False fire alarms. | It shall be unlawful for any person to register, make, render or report any false alarm, report or complaint to either the fire department or the police department.
(Ord. 77-01 (part), 1977) | true | Rules | Nuisance | cities | ak | kingcove | null | -0.118286 | -1.513672 | 0.438477 | 0.998535 |
### 7.15.020 Minors--Curfew. | A. It shall be unlawful for any minor to be upon the streets or roadways or alleyways or any other persons' property from:
1. 10 p.m. (AST/ADT) daily--15 years of age and under, unless accompanied by a parent;
2. 12 midnight to 6 a.m. (AST/ADT)--17 years of age to and including 16 years of age unless accompanied by a... | true | Rules | Nuisance | cities | ak | kingcove | null | 1.498047 | -1.243164 | 4.050781 | 1.056641 |
### 7.15.025 Minors--Selling firearms to. | It shall be unlawful for any person to give, barter, sell, lease or otherwise make available to any person under the age of 18 years, any firearm, including but not limited to pistols, rifles and shotguns, within the city.
(Ord. 77-01 (part), 1977) | true | Rules | Other | cities | ak | kingcove | null | 0.356201 | -1.907227 | 3.78125 | 1.398438 |
### 7.15.030 Minors--Abusing, endangering. | It shall be unlawful for any person to willfully cause or permit any child to suffer, or inflict thereon unjustifiable physical pain or mental suffering, or, having the care or custody of any child, to cause or permit the life or limb of such child to be endangered, or the health of such child to be injured, or to will... | true | Enforcement | Other | cities | ak | kingcove | null | 1.089844 | -0.632813 | 2.691406 | 1.913086 |
### 7.15.035 Minors--Drunk, immoral, vicious in presence of. | It shall be unlawful for any person to, in the presence of any child, indulge in any degrading, lewd, immoral or vicious habits or practices, or be habitually drunk in the presence of any child in his care, custody or control.
(Ord. 77-01 (part), 1977) | true | Rules | Other | cities | ak | kingcove | null | 1.495117 | -1.607422 | 3.916016 | 1.929688 |
### 7.15.040 Alcoholic liquor--Sale. gift. delivery to certain persons prohibited. | No person shall sell, furnish, give or deliver any alcoholic liquor to any person who is:
1. intoxicated.
2. under the age of 19 years.
3. a habitual drunkard or a habitual user of drugs.
The burden shall at all times be upon the licensee and his employees to determine the age and sobriety of any patron.
(Ord. 77-0... | true | Rules | Business | cities | ak | kingcove | null | 0.92334 | -1.305664 | 3.203125 | 0.98584 |
## 7.20.010 Definitions. | For the purposes of this chapter, the following terms, phrases, words, and their derivations shall have the meaning given herein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and words in the singular number include t... | false | Context | null | cities | ak | kingcove | null | 0.960449 | 0.659668 | -0.14502 | -0.432373 |
## 7.20.015 Storing, parking or leaving abandoned or junked vehicles prohibited and declared nuisance; Exceptions. | A. No person shall park, store, leave, or permit the parking, storing, or leaving of any abandoned vehicle upon any public
or private property within the city for any period of time in excess of the periods specified in § 7.20.010(b). The presence of an abandoned vehicle, or parts thereof, on private or public property... | true | Rules | Nuisance | cities | ak | kingcove | null | 1.486328 | 0.094788 | 0.40625 | 1.800781 |
### 7.20.020 Responsibility for removal. | Upon proper notice and opportunity to be heard, the owner of the abandoned or junked vehicle and the owner or occupant of the private property on which the same is located, or any or all of them, shall be responsible for its removal.
(Ord. 95-13 § 1, 1995) | true | Rules | Nuisance | cities | ak | kingcove | null | -0.444336 | -1.352539 | -0.298828 | -0.831543 |
### 7.20.025 Notice to remove; notice procedure. | A. Unless immediate action in removing an abandoned or junked vehicle is necessary for the protection of the health, safety or welfare of the public, a written notice to remove as prescribed in § 7.20.030 shall be served upon any owner and lienholder of record and any person known to be lawfully entitled to possession ... | false | Process | null | cities | ak | kingcove | null | 0.700684 | 0.426758 | 0.002872 | 1.103516 |
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