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### § 4.15.270. Redemption period. | Properties transferred to the municipality are held by the city for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest, and the applicable foreclosure fee/costs set forth in Section 4.15.235(B). Property redeemed is... | true | Rules | Other | cities | ak | dillingham | null | -0.716797 | -0.290527 | -0.455811 | -0.302734 |
### § 4.15.280. Effect. | Receipt of redemption money by the city releases the judgment obtained under AS 29.45.380. The clerk or the clerk’s designee shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree of foreclosure. The clerk or the clerk’s designe... | false | Process | null | cities | ak | dillingham | null | -1.383789 | -0.030533 | -0.531738 | -0.998047 |
### § 4.15.290. Additional liens. | If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lien holder, the payment represented by receipt for payment constitutes an additional lien on the property, collectible by the lien holder in the same manner as the original lien. (Amended during 3/02 supplem... | true | Rules | Other | cities | ak | dillingham | null | -1.080078 | -0.635254 | -1.061523 | -0.519531 |
### § 4.15.300. Possession during redemption period. | Foreclosure does not affect the former owner’s right to possession during the redemption period.
City of Dillingham, AK
§ 4.15.300 DILLINGHAM CODE § 4.15.330
If waste is committed by the former owner, or by anyone acting under the permission or control of the former owner, the city may declare an immediate forfeiture... | true | Rules | Zoning | cities | ak | dillingham | null | -0.200317 | -0.833496 | 0.828613 | 0.343994 |
## § 4.15.310. Expiration. | A. At least thirty days before the expiration of the redemption period the clerk or the clerk’s designee shall publish a redemption period expiration notice. The notice must contain the date of judgment, the date of expiration of the period of redemption, and a warning that all properties ordered sold under the judgmen... | true | Rules | Zoning | cities | ak | dillingham | null | -0.458008 | 0.362793 | 0.195923 | 0.703125 |
## § 4.15.320. Deed to the city. | A. Unredeemed property in the city is deeded to the city, subject to the payment by the city of unpaid taxes and costs of foreclosure levied against the property before foreclosure. The deed shall be recorded in the recording district in which the property is located.
B. Conveyance gives the city clear title, except f... | true | Rules | Zoning | cities | ak | dillingham | null | -1.088867 | -0.547852 | -1.018555 | -0.324951 |
## § 4.15.330. Disposition and sale of foreclosed property. | A. The city shall determine by ordinance whether foreclosed property deeded to the city shall be retained for a public purpose. The ordinance must contain the legal description of the property, the address or a general description of the property sufficient to provide the public with notice of its location, and the nam... | true | Rules | Zoning | cities | ak | dillingham | null | -0.215576 | 1.197266 | -0.719238 | 0.046021 |
## § 4.15.360. Refund of taxes. | A. If a taxpayer pays taxes under protest, the taxpayer may bring suit in the Superior Court against the city for recovery of the taxes. If judgment for recovery is given against the city, or if in the absence of suit, it becomes obvious to the governing body that judgment for recovery of the taxes would be obtained if... | true | Rules | Other | cities | ak | dillingham | null | -0.468506 | 0.061401 | -0.47876 | 0.325684 |
## § 4.15.365. Repayment plan. | A. A delinquent taxpayer and the city may agree to enter a repayment plan. No repayment plan agreement shall be valid unless agreed to by the parties in writing.
B. Only persons who would be eligible to enter a repayment plan under Section 4.20.265(B) shall be eligible for a repayment plan under this section. A repaym... | true | Rules | Other | cities | ak | dillingham | null | 0.146851 | 0.930664 | 1.081055 | 0.95166 |
### § 4.16.010. General. | In order to operate a business within the city, it is necessary to obtain a Dillingham business license. This chapter shall be known as the Dillingham Business License Ordinance.
(Ord. 92-13 § 1 (part), 1992) | true | Rules | Business | cities | ak | dillingham | null | -0.614746 | -1.078125 | -0.450928 | -1.192383 |
### § 4.16.020. Definitions. | When not otherwise indicated by context, the following words and phrases have the following meanings:
**"Business" means:**
A. A person (as defined in Section 4.20.020), partnership, corporation or company of any sort providing goods or services within the city for a profit, unless the goods or services consist entir... | false | Context | null | cities | ak | dillingham | null | 0.056824 | 0.745117 | -0.322021 | -0.771973 |
### § 4.16.030. Application for license. | A. All applicants for a Dillingham business license shall supply the following facts on a form provided by the finance department:
1. Name under which the business is to be conducted;
2. Name of applicant, including the president and chief executive officer of corporations, or partners and owners when applicable;
3.... | true | Enforcement | Business | cities | ak | dillingham | null | 2.193359 | 0.657227 | 0.178955 | 0.81543 |
### § 4.20.010. General. | The city shall levy and collect a tax on sales, rents, and services provided within the city, pursuant to the provisions of AS 29.45.700(c) and 29.45.650 through 29.45.670, this chapter and Chapter 4.23, to be deposited in the general fund of the city and used for general revenue for the city.
(Ord. 20-03 § 3, 2020; O... | true | Rules | Other | cities | ak | dillingham | null | -0.821289 | 0.142456 | -1.256836 | -0.892578 |
### § 4.20.015. Legislative authority. | The city council may adopt and promulgate suitable rules and regulations for the application and interpretation of this chapter.
(Ord. 00-03 § 1 (part), 2000) | false | Process | null | cities | ak | dillingham | null | -1.000977 | -0.940918 | -1.249023 | -1.579102 |
### § 4.20.020. Definitions. | When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter and in Chapter 4.23, have the following meanings:
- **"Advertising"** means services rendered to promote a product, service, idea, concept, issue, or the image of a person, including services rendered to desig... | false | Context | null | cities | ak | dillingham | null | 0.905273 | 1.078125 | -0.263672 | -0.674316 |
## § 4.20.085. Sales of fuel delivered outside city limits. | A. Notwithstanding any other provision of this chapter, city of Dillingham sales tax applies to fuel sales in which fuel is sold by a seller located in Dillingham and delivered to a buyer located outside of Dillingham. Sales tax does not apply to the delivery charge for such sales.
B. If the buyer is not located withi... | true | Rules | Business | cities | ak | dillingham | null | -0.75 | -0.016647 | -1.139648 | -0.639648 |
## § 4.20.090. Certificate of authority to collect city sales tax—Application required. | All sellers shall file with the city an application for a certificate of authority to collect sales tax on a form prescribed by the city, not more than ten days after the date of commencing business, or the opening of an additional place of business. Remittance of tax to the city is the responsibility of the certificat... | true | Rules | Business | cities | ak | dillingham | null | -0.640625 | -1.249023 | -0.834961 | -1.03418 |
## § 4.20.100. Certificate of authority to collect city sales tax—Issuance—Display required. | Upon receipt of a properly executed application, the city will issue a certificate of authority to collect city sales tax, stating the name of the business to which it is applicable. The certificate must be prominently displayed at the place of business named therein. A seller who has no regular place of business shall... | true | Rules | Business | cities | ak | dillingham | null | -0.687012 | -1.294922 | -0.870605 | -1.120117 |
## § 4.20.110. Certificate of authority to collect city sales tax—Nontransferability—Change in business—Surrender when. | The certificate of authority to collect city sales tax is nonassignable and nontransferable and must be surrendered to the city by the seller to whom it was issued, upon the seller’s ceasing to do business at the location named therein. If the business is continued at the same location, but there is a change in its for... | true | Rules | Business | cities | ak | dillingham | null | -0.866211 | 0.3396 | -0.594238 | -0.704102 |
## § 4.20.115. Filing of returns and remittance of tax to city. | A. A seller required to possess a certificate of authority to collect city sales tax shall file a completed tax return form as provided by the city, and shall remit the tax imposed by this chapter to the city on a monthly basis, not later than the last day of the calendar month following the month in which the taxes we... | true | Rules | Business | cities | ak | dillingham | null | -0.099854 | 0.289307 | -0.404297 | 0.048981 |
## § 4.20.130. Recordkeeping—Inspection. | A. In order to facilitate the administration and enforcement of the provisions of this chapter, each seller or person otherwise engaged in business within the city, as herein defined, shall secure, maintain and keep for a period of six years all sales tax reports, sales forms, sales records and supporting schedules or ... | true | Enforcement | Business | cities | ak | dillingham | null | 1.533203 | 0.771973 | -0.371582 | 0.39209 |
## § 4.20.170. Exemption—Registration of buyers. | A. The city may, by regulation, require that the seller collect the sales tax from any class of buyer allegedly exempt under Section 4.20.050 unless the buyer is registered under subsection B of this section. An unregistered buyer may file a protest notice under Section 4.20.160.
B. The city may, by regulation, requir... | true | Rules | Business | cities | ak | dillingham | null | 1.170898 | 0.167603 | -0.008194 | -0.001534 |
## § 4.20.180. Estimation by city. | In the event that the city is unable to ascertain the tax due to be remitted by a seller by reason of the failure of the seller to keep accurate books or records, allow inspection, failure to file a return, or falsification of records, the city may make an estimate of the sales tax due based on any information availabl... | true | Enforcement | Business | cities | ak | dillingham | null | 0.213867 | -0.023865 | -0.749512 | -0.366455 |
## § 4.20.190. Loss of records—Seller’s notification duty. | A seller shall immediately notify the city of any fire, theft or other casualty which would prevent the seller from complying with this chapter. Such casualty constitutes a defense to any penalty provided in this chapter but does not excuse the seller from liability for taxes due. Accidental loss of funds or records is... | true | Rules | Other | cities | ak | dillingham | null | -1.032227 | -0.891113 | -0.132446 | 0.32251 |
## § 4.20.200. Maintenance of suits in addition to penalties and interest. | Nothing in this chapter shall prevent the city from filing and maintaining an action to collect any taxes collected or which should have been collected in addition to any penalty or interest due thereon.
(Ord. 00-03 § 1 (part), 2000) | true | Enforcement | Other | cities | ak | dillingham | null | -1.123047 | -1.027344 | -1.161133 | -0.744629 |
## § 4.20.210. Violations—Penalties. | A. It is unlawful for any seller who is required to obtain a certificate of authority to collect city
City of Dillingham, AK
§ 4.20.210 REVENUE AND FINANCE § 4.20.240
sales tax:
1. To fail to obtain a certificate of authority within the time prescribed by this chapter.
2. To fail to file a return as required by thi... | true | Enforcement | Other | cities | ak | dillingham | null | 1.399414 | 1.176758 | 0.465576 | 1.69043 |
## § 4.20.270. Tax lien. | A. All taxes, interest, penalties and administration costs required to be remitted by a seller under this chapter shall constitute a lien against real and personal property of the seller, effective on the date of any delinquency.
B. The city may record a lien under this section by recording a notice of said lien in th... | true | Rules | Other | cities | ak | dillingham | null | -0.383301 | 0.375488 | -0.80127 | -0.087585 |
## CHAPTER 4.21 | TAX ON SALES OF RAW FISH
§ 4.21.010. Definitions.
When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter, have the following meanings:
"Buyer" means any person, whether acting as principal, agent or broker, making purchases of raw seafood product from a seller a... | true | Rules | Business | cities | ak | dillingham | null | 0.543945 | 1.063477 | -0.411865 | -0.24353 |
## § 4.21.030. Exemptions—Enumerated. | The following sales are exempt from the tax levied under this chapter:
A. Sales of goods and services except raw fish.
B. The sale of raw fish, for the sole purpose and use as bait, from one boat to another. This exemption does not apply to sales or purchases of raw fish by seafood processors.
C. The resale of raw f... | true | Rules | Business | cities | ak | dillingham | null | -0.893066 | -0.891113 | -0.882324 | -0.716797 |
## § 4.21.040. Exemption procedures. | A. No exemption certificate may be granted except under written application for the exemption on a form established by the city.
B. The burden of establishing any tax exemption is on the buyer.
(Ord. 12-01 § 1 (part), 2012) | false | Process | null | cities | ak | dillingham | null | -0.901367 | -0.992676 | -0.374268 | -0.977051 |
## § 4.21.050. Tax—Computation. | The tax due under this chapter shall be computed by multiplying the primary gross sales value by two and one-half percent. The tax due on a sale shall be rounded to the nearest whole cent with fractions of one-half cent and more rounded upward.
(Ord. 12-01 § 1 (part), 2012) | true | Rules | Other | cities | ak | dillingham | null | -1.1875 | -1.242188 | -0.707031 | -0.910645 |
## § 4.21.055. Tax—Credits. | The amount of tax due as computed in accordance with Section 4.21.050 shall be reduced by the amount of severance tax levied upon fish caught within the boundaries of another municipal corporation the sale of which is subject to tax under this chapter.
(Ord. 12-01 § 1 (part), 2012) | true | Rules | Other | cities | ak | dillingham | null | -1.075195 | -0.725098 | -1.124023 | -1.182617 |
## § 4.21.060. Statement of tax. | A person required to collect a tax under this chapter shall provide the taxpayer with a statement of the amount of tax owing on any taxable transaction and shall retain a copy of such statement for a period of not less than five years following the due date of the payment to the city.
(Ord. 12-01 § 1 (part), 2012)
Cit... | true | Rules | Other | cities | ak | dillingham | null | -1.044922 | -1.001953 | -0.713379 | -1.139648 |
## § 4.21.070. Obligation to pay tax. | A. The obligation of the tax is upon the seller. The buyer shall segregate from funds of the buyer an amount equal to the tax due on the sale. Funds required to be segregated under this section are taxes collected or required to be collected under this chapter.
B. Collection is enforceable, by the buyer, as a certifie... | true | Rules | Business | cities | ak | dillingham | null | -0.833496 | -0.682129 | -0.552246 | -0.535156 |
## § 4.21.080. Determination of taxability—Liability for errors. | The collector shall determine initially whether a sale is taxable under this chapter. If the collector fails to collect the tax due on a sale 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 ta... | true | Enforcement | Other | cities | ak | dillingham | null | -0.660156 | -0.765625 | -0.65625 | -0.485596 |
## § 4.21.090. Tax funds held in trust. | All tax monies collected or segregated or required to be collected or segregated by the collector are funds of the city and shall be held in trust by the collector in a fund or account separate from all other funds and accounts of the collector until paid over to the city. Interest earned on such funds while held by th... | true | Rules | Other | cities | ak | dillingham | null | -1.239258 | -0.788086 | -1.117188 | -0.83252 |
## § 4.21.100. Location of sales made and services provided. | When the use tax arises on raw fish under Section 4.21.260(C) because the raw fish caught or harvested within the city is transported by a person who intends to sell the fish to a buyer outside of the city, the buyer is deemed to be located within the city for purposes of the sale, and is required to collect the tax in... | true | Rules | Business | cities | ak | dillingham | null | -0.400146 | 0.318604 | -0.680664 | -0.82959 |
## § 4.21.110. Registration of sellers and buyers as tax collectors—Certification of registration. | A. All buyers of raw fish shall file an application for a certificate of registration on a form prescribed by the city not more than ten days after the date of commencing business within the city, or the opening of an additional place of business, provided no registration is required if the business conducted does not ... | true | Rules | Business | cities | ak | dillingham | null | 0.962402 | 0.882324 | -0.875488 | -0.197876 |
## § 4.21.120. Rulings and regulations. | A. The manager may promulgate and amend regulations and may prescribe the use of forms appropriate to the implementation of this chapter. Regulations promulgated by the manager are effective on the date they are promulgated unless a different date is indicated in the regulations; provided, all regulations are subject t... | false | Process | null | cities | ak | dillingham | null | 0.561523 | 0.195557 | -1.074219 | -0.731934 |
## § 4.21.130. Payment and remittance—Application of payments—Deduction. | A. Taxes required to be collected under this chapter during a calendar year are due and payable to the city within thirty days of the last day of the calendar quarter in which any transaction subject to tax under this chapter has been made. For every calendar quarter in which a transaction subject to tax under this cha... | true | Enforcement | Other | cities | ak | dillingham | null | 1.170898 | 1.163086 | -0.581543 | 0.339355 |
## § 4.21.170. Liens. | A. The tax, interest, penalties and other costs due and owing under this chapter shall constitute a lien in favor of the city upon the property and other assets of the collectors and taxpayers liable for the payment of the tax, interest, penalties and other costs.
B. The lien imposed by this section arises and attache... | true | Enforcement | Other | cities | ak | dillingham | null | 0.187744 | 0.447021 | -0.4375 | 0.724121 |
## § 4.21.180. Accelerated returns. | A person who is required to file a return and pay taxes to the city who fails for more than thirty days to file a return or pay the taxes due or who has, within a twelve-month period, filed or paid taxes late on two or more occasions may be required by the sales tax administrator to file and pay on a monthly basis; pro... | true | Enforcement | Business | cities | ak | dillingham | null | 0.416748 | 0.306641 | 0.547852 | -0.208618 |
## § 4.21.190. Termination, sale or transfer of retail business. | A. A collector whose interest or substantial part thereof in a business registered or required to be registered under this chapter is sold, leased, assigned, or otherwise transferred either voluntarily or involuntarily to another person shall make a final tax return within twenty days after the date of such transfer. T... | true | Rules | Business | cities | ak | dillingham | null | -0.2052 | 0.073059 | 0.530273 | -0.088257 |
## § 4.21.200. Personal liability of corporate officers. | A. At the time that a corporate business becomes delinquent in paying the collected taxes, or fails to collect taxes and remit them to the city as required by this chapter, any officer or other person having control or supervision of sales tax funds collected and held in trust, or who is charged with the responsibility... | true | Enforcement | Business | cities | ak | dillingham | null | -0.329346 | 0.375732 | -0.378662 | 0.494141 |
## § 4.21.210. Protest of tax by taxpayer. | A. If a taxpayer believes that a transaction is exempt or otherwise not subject to the tax imposed under this chapter, but the collector has determined the transaction to be subject
City of Dillingham, AK
§ 4.21.210
DILLINGHAM CODE
§ 4.21.210
to the tax, the taxpayer shall pay the tax to the collector under protest... | true | Enforcement | Other | cities | ak | dillingham | null | 0.700684 | 1.583984 | -0.708008 | 0.125122 |
## § 4.21.230. Refund of excess payment. | A. A taxpayer or collector who, through 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 tax payment as set out in subsection A of th... | true | Rules | Business | cities | ak | dillingham | null | 0.250977 | 0.663086 | -0.160767 | 0.003424 |
## § 4.21.240. Returns and information declared confidential—Exemptions. | Returns filed with the city for the purpose of complying with the terms of this chapter and all data obtained from such returns are confidential, and such returns and data obtained shall be kept from inspection by all private persons, except as necessary to investigate and prosecute violations of this chapter. Nothing ... | true | Rules | Other | cities | ak | dillingham | null | -0.58252 | -0.25708 | -0.865723 | -0.366943 |
## § 4.21.250. Time extensions. | For good cause shown, the sales tax administrator may grant an extension of the time required for the performance of any act under this chapter. The extension shall be subject to such terms and conditions as the administrator finds appropriate. An application for an extension must be filed in writing before the date re... | true | Rules | Business | cities | ak | dillingham | null | 0.038025 | -0.923828 | -0.708984 | -1.366211 |
## § 4.21.260. Use tax levied. | A. There is levied and shall be collected a use tax equal to the sales tax set out in Section 4.21.020 on the processing, storage, consumption, transportation, or other use of raw fish within the city if such fish has not been the subject of a transaction otherwise taxable under this chapter had the acquisition by the ... | true | Rules | Other | cities | ak | dillingham | null | 0.472656 | 1.103516 | -0.428711 | -0.272705 |
## § 4.21.270. Authority to contract collection. | The manager may, with the consent of the city council, contract with a city or a private person to
City of Dillingham, AK
§ 4.21.270 DILLINGHAM CODE § 4.21.290
collect the taxes imposed by this chapter.
(Ord. 12-01 § 1 (part), 2012) | true | Rules | Other | cities | ak | dillingham | null | -0.950684 | -0.583984 | -1.451172 | -1.208984 |
## § 4.21.280. Enforcement. | A. If tax is not paid when due, the city may enforce the payment of the tax, interest and any penalties by any method available in law, including but not limited to the lien and sale of property of the collector or taxpayer and a personal action against the delinquent collector or taxpayer.
B. For the violation of any... | true | Enforcement | Other | cities | ak | dillingham | null | 1.383789 | -0.012398 | -0.032837 | 1.458984 |
## § 4.21.290. Violation—Criminal enforcement. | A. Failure to obey any of the requirements of this chapter is a violation. For convictions of a violation of a provision of this chapter, a fine of five hundred dollars shall be imposed; except, for a subsequent violation of any provisions of this chapter, whether similar to or different from the prior conviction, a pe... | true | Enforcement | Other | cities | ak | dillingham | null | 0.790039 | -0.011497 | -0.183472 | 0.789063 |
### § 4.22.010. Definitions. | When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter, have the following meanings:
- **"Calendar quarter"** means any one of the following three-month periods beginning on January 1st: January 1st through March 30th, April 1st through June 30th, July 1st through... | false | Context | null | cities | ak | dillingham | null | 0.100403 | 0.592285 | -0.605957 | -0.552734 |
### § 4.22.020. Levy of tax. | There is levied in the city, on any severer or harvester harvesting or processing seafood products for sale, profit, or commercial use; provided, that these seafood products are not already subject to the city raw fish tax, an excise tax, denominated as a severance tax. The tax rate shall be the applicable rate as set ... | true | Rules | Business | cities | ak | dillingham | null | -0.237549 | -0.346191 | -0.862793 | -0.495605 |
### § 4.22.025. Tax rates for resources subject to tax. | The tax levied by this section shall be at the following rates:
A. For seafood products: two and one-half percent of the market value;
B. For resources not included herein: as may be considered and approved by the city council.
(Ord. 12-09 § 1 (part), 2012)
City of Dillingham, AK
§ 4.22.030 DILLINGHAM CODE § 4.22.0... | true | Rules | Other | cities | ak | dillingham | null | -0.5625 | -0.991699 | -1.280273 | -1.202148 |
## § 4.22.030. Exemptions. | A. If the annual market value of a natural resource severed within the city by a severer or harvester does not equal or exceed the amount of ten thousand dollars, the severer or harvester shall be exempt from taxation under this chapter.
B. The harvesters and processors of raw seafood products are exempt from taxation... | true | Rules | Other | cities | ak | dillingham | null | -0.730469 | -0.485352 | -1.114258 | -0.487549 |
## § 4.22.040. Collection and administration. | A. A purchaser of seafood products from a severer or harvester subject to tax under this chapter shall register with the city and collect and transmit the tax on the severer's behalf.
B. A purchaser who timely and correctly files a properly completed tax return along with full payment of all taxes due under this chapt... | true | Rules | Business | cities | ak | dillingham | null | 0.171753 | 0.546387 | -0.141846 | 0.540527 |
## § 4.22.045. Tax refunds. | A. A taxpayer from whom severance tax is collected and timely remitted to the city by a tax collector is eligible for a partial refund of severance tax, if they fall into one of two categories:
1. Low Income.
a. Household income, assets, and financial resources fall within the eligibility standards for the food st... | true | Enforcement | Other | cities | ak | dillingham | null | 0.32959 | 0.881348 | -0.050629 | -0.109009 |
## § 4.22.047. Appeal of denial of tax refund. | A. Any person whose application for a tax refund is denied may appeal to the city manager.
B. No appeal may be taken unless the applicant files with the city clerk written notice of appeal specifying grounds for such appeal within thirty days from the date the notice of denial of refund was mailed.
C. The city clerk ... | false | Process | null | cities | ak | dillingham | null | -0.416748 | -0.39624 | -0.532227 | -0.370117 |
## § 4.22.060. Severance tax return verification. | The city manager or his/her designee may:
A. Require a severer or harvester, any agent or employee of this person, or the purchaser of natural resources taxed under this chapter to furnish any additional information reasonably necessary to compute the amount of the tax or to determine if a tax is due;
B. Examine the ... | true | Rules | Other | cities | ak | dillingham | null | 0.540039 | 0.034882 | -0.503418 | -0.310303 |
## § 4.22.070. Confidentiality. | Information and materials in the possession of the city which disclose the particulars of the business or affairs of the payer of taxes under this chapter will be kept confidential by the city except in connection with an official investigation by the city or other agency enforcing the laws of the city or the state. Th... | true | Rules | Other | cities | ak | dillingham | null | -0.710449 | -0.243652 | -0.871094 | -0.512207 |
## § 4.22.080. Liability for and collection of severance tax. | The severer or harvester, or the purchaser or processor of the resources taxed under this chapter is liable for the amount of taxes, interest, and penalties due. The tax, together with penalties and interest, may be collected in a personal action brought in the name of the city.
(Ord. 12-09 § 1 (part), 2012) | true | Enforcement | Other | cities | ak | dillingham | null | -0.589844 | -0.481934 | -0.692871 | -0.470947 |
## § 4.22.090. Penalties and interest. | A. A person who fails to file a return as required under this chapter or who fails to remit all the taxes due the city shall pay a penalty of ten percent of the taxes due with a minimum penalty of one hundred dollars if no return is filed. The total penalty for a single calendar quarter shall not exceed three thousand ... | true | Enforcement | Other | cities | ak | dillingham | null | 0.939941 | 1.092773 | 0.03595 | 1.367188 |
## CHAPTER 4.23 | TAX ON SALES MADE BY REMOTE SELLERS
§ 4.23.010. Scope.
This chapter applies only to sales made by remote sellers as defined herein.
(Ord. 20-03 § 8 (part), 2020)
§ 4.23.020. Copies on file.
At least five copies of the Alaska Remote Sellers Sales Tax Code shall be made available for public inspection at least fifte... | false | Context | null | cities | ak | dillingham | null | 0.691406 | 1.566406 | -1.261719 | -0.450928 |
## CHAPTER 4.24 | EXCISE TAX ON CIGARETTES AND TOBACCO PRODUCTS
§ 4.24.010. Definitions.
The following words, terms and phrases, when used in this chapter, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
"Brought into or acquired" includes all manners, ways, and... | true | Rules | Business | cities | ak | dillingham | null | 1.995117 | 1.071289 | 0.055603 | 0.514648 |
## § 4.24.120. Display of license—Surrender of license—Suspension or revocation of license. | A. A license issued under this chapter must be prominently displayed at the licensee's place of business.
B. A licensee shall surrender a license within ten days after:
1. A revocation of a license;
2. A cessation of business;
3. Change of ownership of; or
4. A change of a place of business.
C. The department may... | true | Enforcement | Business | cities | ak | dillingham | null | 1.100586 | -0.347412 | 1.166016 | 0.896973 |
## § 4.24.125. Tax returns. | A. On or before the last day of each calendar month a licensee shall submit to the department a tax return, upon forms provided by the department, for each license, and submit payment for the taxes due.
1. The return shall be signed under penalty of perjury by the licensee or his agent and must include:
a. The nam... | true | Enforcement | Business | cities | ak | dillingham | null | 1.680664 | 0.966797 | -0.152588 | 0.754395 |
## CHAPTER 4.25 | TERMINAL TARIFFS
**§ 4.25.010. Enacted.**
The city enacts into law the Port of Dillingham Terminal Tariff No. 1 naming rates, charges, rules and regulations for wharfage, term storage, wharf demurrage, dockage and other terminal services and privileges defined herein at Port of Dillingham, Municipal Terminal. A copy ... | true | Rules | Other | cities | ak | dillingham | null | -0.902832 | 0.68457 | -1.524414 | -1.055664 |
## CHAPTER 4.26 | EXCISE TAX ON MARIJUANA
§ 4.26.010. Definitions.
The following words, terms and phrases, when used in this chapter, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
"Brought into or acquired" includes all manners, ways, and modes of bringing int... | false | Context | null | cities | ak | dillingham | null | 1.618164 | 1.275391 | 0.89209 | 0.756348 |
## § 4.26.020. Tax on all marijuana. | An excise tax of ten percent of the wholesale price is levied on all marijuana brought into the city. The tax is levied effective May 1, 2022.
(Ord. 22-03(A) § 2, 2022) | true | Rules | Other | cities | ak | dillingham | null | -0.365723 | -1.828125 | 0.425537 | -0.15979 |
## § 4.26.030. Intent and purpose of chapter and taxpayer. | A. It is the intent and purpose of this chapter to collect the tax from the person who:
1. Brings or causes any marijuana to be brought into the city;
2. Makes, manufactures, or fabricates any marijuana in the city;
3. Ships or transports marijuana into the city; or
4. Commits, or is complicit in, an act of tax eva... | false | Context | null | cities | ak | dillingham | null | 0.552734 | -0.489258 | 0.067017 | 0.744141 |
## § 4.26.040. Exemptions. | A. Resale Outside the City. Provided all persons otherwise subject to this chapter comply with its requirements, any retailer or distributor who brings marijuana into the city for resale outside of the city shall be allowed a tax credit based on the wholesale price of the marijuana.
(Ord. 22-03(A) § 2, 2022) | true | Rules | Business | cities | ak | dillingham | null | -0.17688 | -1.186523 | -0.336914 | -0.321289 |
## § 4.26.050. Registration required to acquire marijuana exempt of tax for resale outside the city—Eligibility of applicant. | A. Except as otherwise provided herein, no person may acquire marijuana in the city exempt of the tax unless that person has registered with the department in accordance with this chapter. No person shall claim any deduction under this chapter unless the marijuana for which any deduction is claimed has been sold or tra... | false | Process | null | cities | ak | dillingham | null | 2.269531 | 0.955078 | 0.794922 | 1.103516 |
## § 4.26.180. Prohibited acts and penalties. | A. No person may, in violation of or without complying with the provisions of this chapter:
1. Import marijuana into the city;
2. Sell, transfer or acquire marijuana in the city; or
3. Participate in the importation of marijuana into the city or in the sale, transfer, or acquisition of marijuana within the city.
B.... | true | Enforcement | Other | cities | ak | dillingham | null | 1.21875 | -0.190674 | 0.847168 | 1.504883 |
## § 4.26.190. Tax lien. | A. If any person who is liable to pay a tax or license fee under this chapter neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amounts, or assessable penalty together with costs, is a lien in favor of the city upon all property and rights to property, real or pe... | true | Enforcement | Business | cities | ak | dillingham | null | 0.418213 | 0.759277 | -0.172729 | 0.949219 |
## § 4.26.200. Interest on unpaid tax. | In addition to any penalties imposed by this chapter, interest at the rate of six percent per annum shall be charged on the unpaid balance of delinquent taxes.
(Ord. 22-03(A) § 2, 2022)
City of Dillingham, AK
§ 4.26.210 REVENUE AND FINANCE § 4.26.240 | true | Rules | Other | cities | ak | dillingham | null | -0.937012 | -1.186523 | -0.539551 | -0.258545 |
## § 4.26.210. Taxpayer, licensee, or other person remedies. | Any person aggrieved by any action of the department in issuing, suspending, revoking, or refusing to issue any license or registration for exemption under this chapter or in fixing the amount of taxes, penalties, interest, or costs under this chapter should provide written protest notice to the department. The city wi... | true | Enforcement | Business | cities | ak | dillingham | null | 0.288574 | -0.793457 | -0.538574 | -0.078613 |
## § 4.26.220. Inspection and maintenance of documents and records. | A. Every person subject to this chapter shall keep a complete and accurate record of all marijuana manufactured, purchased, sold, brought into, transported outside of for the purpose of sale, or acquired in the city by such person.
1. Except in the case of a manufacturer, the records shall include a statement containi... | true | Rules | Business | cities | ak | dillingham | null | 0.914063 | -0.290283 | 1.074219 | 0.861328 |
## § 4.26.230. Administrative regulations. | The finance director, or designee, may adopt regulations providing for the application and interpretation of this chapter and providing methods and forms for reporting and collecting the tax imposed by this chapter.
(Ord. 22-03(A) § 2, 2022) | true | Rules | Other | cities | ak | dillingham | null | -0.93457 | -0.54541 | -1.344727 | -1.254883 |
## § 4.26.240. Confidentiality of records. | A. All tax returns, documents, records, and/or reports filed with the department pursuant to the provisions of this chapter and all data obtained from such tax returns, documents, records, and/or reports are confidential and may not be released for inspection by any person except the finance department; provided, howev... | true | Rules | Other | cities | ak | dillingham | null | -0.541504 | 0.423828 | -0.310547 | -0.349609 |
## CHAPTER 4.30 | CONTRACT AND PURCHASE PROCEDURES
§ 4.30.010. Authority.
In compliance with the provisions of this section, the city manager, or his/her designee, shall provide for the:
A. Contract for purchase, or issue of purchase authorizations for all supplies, materials, equipment and services for the city;
B. Sale of surplus,... | true | Rules | Business | cities | ak | dillingham | null | -0.499268 | 0.858398 | -0.203247 | -0.335205 |
## § 4.30.030. Definitions. | Whenever the following words or terms are used in this section, they shall be construed as follows unless the context clearly indicates otherwise:
A. **Lowest Responsible Bidder.** The successful low bidder shall possess financial ability to complete the contract; integrity, trustworthiness, skill, judgment and abilit... | false | Context | null | cities | ak | dillingham | null | -0.677734 | 0.575684 | -0.480713 | 0.067078 |
## § 4.30.040. Limitations on contractual power. | A. Any contract, other than a franchise, which will not be fully executed within a period of five years, shall first receive the approval of a majority of the qualified electors of the city who vote thereon. This restriction shall not apply to contracts involving real property,
⁷. For statutory authority, see AS 36.98... | false | Process | null | cities | ak | dillingham | null | 0.480957 | 1.043945 | -0.907715 | -0.614258 |
## § 4.30.110. Contract clauses. | A. All contracts for supplies and services having a value in excess of twenty thousand dollars shall contain, but not be limited to, protective clauses providing for:
1. Adjustments in process and time of performance;
2. Submittal of change orders;
3. Liquidated damages;
4. Specified excuses for delay or non-performan... | true | Rules | Business | cities | ak | dillingham | null | -0.101074 | 0.478027 | -0.446289 | -0.05603 |
## § 4.30.120. Negotiation for professional services. | If the city council finds, as provided under Section 4.30.130 that it is not in the public interest to follow the procurement procedures as established herein for the contracting of professional services, the city council may, following approval of a resolution stating such, proceed to negotiate with a selected supplie... | true | Rules | Business | cities | ak | dillingham | null | -0.056702 | -0.336426 | -0.98877 | -0.853027 |
## § 4.30.130. Exemptions. | A. Restrictions and provisions of this chapter shall not apply:
1. To the purchase of a patented article;
2. To the placement of insurance coverage;
3. To supplies, materials, equipment or contractual services which can only be furnished by a single dealer, or which have a uniform published price;
⁹ Editor’s note: Am... | true | Rules | Business | cities | ak | dillingham | null | 0.368896 | 0.632813 | -0.417725 | 0.313721 |
## CHAPTER 4.36 | DISPOSITION OF CITY-OWNED PERSONAL PROPERTY
§ 4.36.010. Disposal of personal property under five hundred dollars.
A. Personal property, other than surplus stock, that is valued at less than five hundred dollars may be disposed of upon such notice and terms considered reasonable by the city manager, taking into consid... | true | Rules | Business | cities | ak | dillingham | null | 0.198364 | 0.692383 | -0.71582 | -0.602539 |
### § 4.40.010. Denied services list. | **A.** The city shall maintain an accurate list of all persons, businesses, and vessels which, for reasons specified in this code or the Tariff of the Port of Dillingham, have been designated for inclusion on the denied services list. The denied services list includes, but is not limited to, those persons, businesses, ... | true | Rules | Business | cities | ak | dillingham | null | 0.748535 | 0.346436 | -0.167847 | 0.469238 |
### § 4.40.020. City services not to be provided. | **A.** No person, vessel, or employee or agent of a business that is included on the denied services list shall be permitted to use city services, including the following:
1. Dock and harbor access;
2. Water and waste water.
**B.** No person or business that is included on the denied services list may be awarded a ci... | true | Rules | Other | cities | ak | dillingham | null | 0.886719 | -0.688965 | 0.37793 | -0.148071 |
### § 4.40.030. Notice and opportunity to cure required. | Before listing any person, business, or vessel on the denied services list, the city shall provide written notice to the person, business, or owner of the vessel of the city's intent to terminate eligibility for city services if the reason for inclusion on the list is not cured within thirty days of
City of Dillingham,... | true | Rules | Business | cities | ak | dillingham | null | -0.135132 | 0.070801 | 0.33667 | -0.173584 |
## § 4.40.040. Failure to cure. | A. If the person or business fails to either cure the delinquency or request an informal hearing to contest placement on the denied services list within the time specified in the notice required by Section 4.40.030, the city may terminate the municipal services.
B. If the person or business fails to either cure the de... | true | Enforcement | Other | cities | ak | dillingham | null | 0.571289 | -0.515625 | 0.695313 | 0.357422 |
## § 4.40.050. Effect of contest of delinquency. | If a person or business requests an informal hearing in order to contest placement on the denied services list, the person or business shall not be placed on the list until the hearing has been held and a determination made that the reason for inclusion on the list is valid under this code, the Port of Dillingham Tarif... | true | Enforcement | Business | cities | ak | dillingham | null | -0.730957 | -0.26123 | 0.847656 | -0.025818 |
## § 4.40.060. Removal from list. | Any entity or person which is included on the denied services list shall not be removed until the city manager, after consulting with the finance director, declares in writing that the person or business has cured the delinquency that required the person to be included on the list.
(Ord. 13-10 § 7 (part), 2013)
City o... | true | Rules | Business | cities | ak | dillingham | null | -0.420654 | -0.88623 | 0.513672 | -0.364502 |
### § 5.10.010. Temporary use of city land. | A. Special land use permits shall be issued for the temporary use of city lands. A special land use permit conveys no interest in the land and may be revoked by the city manager with seven days' notice. Unless otherwise stated in the permit, the land will be restored by the permit holder to its original condition when ... | true | Rules | Zoning | cities | ak | dillingham | null | 1.125977 | -0.483643 | -0.3125 | -0.165405 |
### § 5.10.020. Casual use of city land. | A. A permit or lease is not required for casual uses of city land.
B. Any use under this section is at the risk of the user. The city assumes no responsibility.
C. The city may notify the public by posting a physical description of city lands that are not open to casual use.
(Ord. 94-16 (part), 1995)
City of Dilling... | true | Rules | Zoning | cities | ak | dillingham | null | 0.110901 | -0.681641 | 0.00869 | -1.075195 |
## CHAPTER 5.20 | ACQUISITION OF REAL PROPERTY
§ 5.20.010. Acquisition of land.
A. All property acquisitions will be by resolution approved by a majority vote of the city council. The city may not acquire real property unless the city council adopts a resolution which approves the action and describes the terms, conditions and manner ... | true | Rules | Other | cities | ak | dillingham | null | -0.785156 | 0.537598 | -0.235107 | -0.193481 |
## CHAPTER 5.30 | DISPOSAL OF REAL PROPERTY
§ 5.30.010. City rights and powers.
A. The city may sell, exchange, grant, dedicate, donate or otherwise dispose of city real property by any lawful means, as long as it follows the requirements of this title.
B. The city may dispose of real property when the city council finds that it is n... | true | Rules | Zoning | cities | ak | dillingham | null | 0.404541 | 0.509277 | -0.623535 | -0.119873 |
## § 5.30.030. Public notice. | A. At least thirty days is required between the time a disposal ordinance is introduced and the time that it is finally adopted by the city council. Once an ordinance is introduced, it will be posted at those places outlined in municipal code for thirty days and may serve as the only public notice of disposal.
(Ord. 9... | false | Process | null | cities | ak | dillingham | null | -1.168945 | -1.254883 | -0.628418 | -0.819336 |
## § 5.30.040. Method of disposal. | The city may dispose of municipal land using one of the following methods:
A. Sealed bid auction, with the property being sold to the qualified bidder who submits the highest sealed bid by the date and time specified in the notice and according to instructions to bidders. The minimum bid shall be the appraised value o... | true | Rules | Zoning | cities | ak | dillingham | null | -0.286865 | 0.020309 | -1.12207 | -0.343506 |
## § 5.30.050. Selection of a successful bidder. | A. If there is more than one bid at public auction or by sealed bid for a particular lot or group of lots, the lot or lots will be sold to the highest bidder. The highest bidder will be the one whose bid represents the highest total price for the property interest. In the event that two or more parties submit high but ... | true | Rules | Other | cities | ak | dillingham | null | -0.209595 | -0.759766 | -1.131836 | -0.67334 |
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