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### § 2.80.520. Prohibited practices. | **A.** Prohibition of political persuasion. During the hours the polls are open, no person who is in the polling place or within 200 feet of the entrance thereto may attempt to persuade any person to vote for or against any candidate, proposition, or question. Election judges shall post warning notices on the front ent... | true | Enforcement | Other | cities | ak | sitka | null | 0.998535 | -0.190918 | 0.310303 | 1.597656 |
### § 2.80.530. Penalty. | A. Violation of this chapter, wherever herein designated to be a misdemeanor, shall be punished by fine of not more than $1,000, or by imprisonment for not more than 30 days, or by both.
B. Other violations of this chapter shall be punished by a fine of not more than $200.00.
(S.G.C. 2.40.530; Ord. 83-557 § 4, 1983)... | true | Enforcement | Other | cities | ak | sitka | null | 0.153809 | -1.146484 | -0.159302 | 0.754883 |
### § 2.85.160. Work release program. | **A. Authority for work release.** When a person is convicted under the ordinances of the municipality and subject to serve a jail sentence the chief of police may, if he concludes that the person is a fit subject for a work release and is not prohibited from it under subsection G of this section, direct that the perso... | true | Rules | Zoning | cities | ak | sitka | null | 1.615234 | 0.783691 | 1.910156 | 1.140625 |
### § 2.90.010. Employees to meet statutory requirements. | All persons employed in the Sitka Correctional Facility shall meet the requirements of AS 18.65.130 through 18.65.290 that are applicable to municipal correctional officers.
(S.G.C. 2.46.010; Ord. 00-1588 § 4A, 2000) | true | Rules | Other | cities | ak | sitka | null | -1.225586 | 0.348633 | 0.248169 | -0.739258 |
### § 2.90.020. Retroactive. | This chapter is retroactive in that it applies to all those employed as of July 1, 1999, and any date thereafter.
(S.G.C. 2.46.020; Ord. 00-1588 § 4B, 2000)
City of Sitka, AK | true | Rules | Other | cities | ak | sitka | null | -1.102539 | -0.79834 | -0.749023 | -1.165039 |
### § 2.95.010. Post-disaster damage assessment evaluations. | Upon declaration of a disaster by the administrator under AS26.23.140, the administrator and his or her designee are authorized to:
A. Appoint such volunteer architects, engineers, and other persons as agents of the city and borough to conduct post-disaster damage assessment evaluations of buildings, structures, and f... | true | Rules | Buildings | cities | ak | sitka | null | 0.103821 | 0.727539 | 0.25 | 1.862305 |
### § 2.95.020. Agreements to meet emergency public safety requirements and mutual aid agreements. | Where the city and borough of Sitka has entered into agreements with the state as contemplated in AS 9.65.070(d)(5) to meet emergency public safety requirements, or where mutual aid agreements with other municipalities call for the extraterritorial extension of services as contemplated in AS 9.65.070(d)(4), the adminis... | true | Rules | Other | cities | ak | sitka | null | -0.36084 | 0.850586 | -0.745605 | 0.673828 |
### § 2.100.010. Designation. | The former Alaska Pulp Corporation mill site is designated as the Gary Paxton industrial park (GPIP), as described in Exhibit A, attached to the ordinance codified in this chapter and incorporated herein by reference, except for those portions of the GPIP described in Exhibit B, attached to the ordinance amending this ... | false | Context | null | cities | ak | sitka | null | -1.179688 | 0.861816 | -1.239258 | -0.947266 |
### § 2.100.020. Gary Paxton industrial park board of directors. | A. There is established the board of directors of the city and borough of Sitka, which shall be known as the city and borough of Sitka Gary Paxton industrial park board of directors. The Gary Paxton industrial park board shall consist of five members appointed by the assembly to serve without compensation for staggered... | false | Process | null | cities | ak | sitka | null | -0.94873 | 0.347412 | -0.337158 | -0.36792 |
### § 2.100.030. Board of directors organization. | The board shall elect annually from its members a chair and vice chair and such other officers as it deems necessary.
(S.G.C. 2.38.030; Ord. 00-1568 § 4, 2000) | false | Process | null | cities | ak | sitka | null | -1.527344 | -1.723633 | -1.0625 | -1.735352 |
### § 2.100.040. Vacancies. | A. A vacancy shall exist under the following conditions:
1. If a person appointed to membership fails to qualify and take office within 30 days of appointment;
2. If a member departs from the city and borough with the intent to remain away for a period of 90 or more days;
3. If a member submits his or her resignatio... | true | Rules | Other | cities | ak | sitka | null | -0.138062 | 1.238281 | -0.472168 | -0.408936 |
## § 2.100.180. Definitions. | Whenever the following words and terms are used in this title, they shall have the meaning ascribed to them in this chapter, unless the context clearly indicates otherwise:
“Board” or “board of directors” means the Gary Paxton industrial park board.
“Boats” means all vessels, ships, boats, skiffs, and watercraft of e... | false | Context | null | cities | ak | sitka | null | -1.144531 | -0.557617 | -0.896973 | -1.424805 |
### GENERAL FUND | - § 4.50.010. Required levels of cash on hand.
- § 4.50.020. Restriction of general fund balance. | true | Rules | Other | cities | ak | sitka | null | -0.910645 | -0.170532 | 0.299805 | -1.274414 |
### PERMANENT FUND | - § 4.70.010. Fund established.
- § 4.70.020. Annual transfer to permanent fund.
City of Sitka, AK | true | Rules | Other | cities | ak | sitka | null | -1.289063 | -0.726074 | -0.806152 | -1.566406 |
### § 4.10.010. Scope. | A. This chapter applies to the investment of short-term operating funds and longer-term funds, including investment of the permanent fund.
B. The city and borough will consolidate cash balances from all funds to maximize investment earnings. The activity described in the previous sentence is sometimes called “pooling ... | false | Context | null | cities | ak | sitka | null | -1.213867 | 0.011322 | -1.463867 | -1.025391 |
### § 4.10.020. Standards of care. | The standards of care used for the investments of the city and borough are:
A. Prudence. The standard of prudence to be used by the finance director shall be the prudent person standard and shall be applied in the context of managing an overall portfolio. The finance director acting in accordance with written procedur... | true | Rules | Other | cities | ak | sitka | null | -0.620117 | 1.101563 | 0.224609 | 0.143311 |
### A. Authorized financial dealers and institutions. | 1. A list will be maintained of financial institutions authorized to provide investment services. In addition, a list also will be maintained of approved security broker/dealers selected by creditworthiness (e.g., a minimum capital requirement of $10,000,000 and at least five years of operation). This may include prima... | true | Rules | Business | cities | ak | sitka | null | -0.364502 | 0.552246 | -0.993652 | -0.611328 |
### B. Internal controls. | 1. The finance director is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the city and borough are protected from physical loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are m... | true | Rules | Other | cities | ak | sitka | null | -0.207642 | 1.773438 | -0.245605 | 0.662109 |
### A. Diversification. The investments shall be diversified by: | 1. Limiting investments to avoid overconcentration in securities from a specific issuer or business sector (excluding United States Treasury securities);
2. Limiting investment in securities that have higher credit risks;
3. Investing in securities with varying maturities;
4. Continuously investing a portion of the ... | true | Rules | Other | cities | ak | sitka | null | -1.054688 | 0.030762 | -1.044922 | -0.615723 |
### B. Maximum maturities. | 1. To the extent possible, the city and borough shall attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the city and borough will not directly invest in securities maturing or having an average life of 10 years or longer from the date of purchase or in acc... | true | Rules | Other | cities | ak | sitka | null | -1.063477 | 0.426514 | -0.77832 | -0.539551 |
## § 4.10.100. General objectives – Permanent fund. | The investment objective is to grow the principal of the permanent fund to provide an ever increasing income stream to the Sitka general fund in perpetuity as outlined in Section 11.16 of the Home Rule Charter of the City and Borough of Sitka. The permanent fund investment policy embraces the total return concept. The ... | false | Context | null | cities | ak | sitka | null | -1.430664 | 0.82959 | -1.225586 | -0.508789 |
### B. Income. The permanent fund should produce sufficient current and continuing income from investment returns to support the transfers to the general fund. The formula for transfers to the general fund is documented in Sections 11.16(b) and (c) of the Home Rule Charter of | City of Sitka, AK
§ 4.10.100 REVENUE AND FINANCE § 4.10.120
the City and Borough of Sitka.
C. Safety. The finance director shall place sufficient limitations on risks associated with the implementation of the total return objectives through the diversification across asset categories and the setting of specific qual... | true | Rules | Business | cities | ak | sitka | null | -0.339111 | 1.568359 | -0.238281 | 0.021973 |
### § 4.15.010. Contract and purchase procedure. | The administrator or his or her designee may carry out any of the following:
A. Contract for, purchase or issue purchase authorizations for all supplies, materials, equipment, and services for the offices, departments, and agencies of the city and borough; and
B. Contract for the construction, repair, or improvements... | false | Process | null | cities | ak | sitka | null | -1.34668 | -0.941406 | -1.207031 | -1.272461 |
### § 4.15.020. Limitation on administrator’s authority. | The administrator may not make an acquisition or contract authorized by SGC § 4.15.010 if the value of the property, service or contract exceeds the assembly-approved appropriation without first obtaining assembly approval of the increased appropriation.
(S.G.C. 3.16.020; Ord. 04-16 § 4, 2004; Ord. 09-58 § 4, 2009; O... | true | Rules | Other | cities | ak | sitka | null | -1.005859 | -0.090332 | -0.61377 | -0.722656 |
### § 4.15.025. Purchase splitting. | Purchases for a single project or task shall not be split into smaller transactions with the intent to allow a lower level of review and approval.
(S.G.C. 3.16.025; Ord. 16-12 § 4, 2016) | true | Rules | Other | cities | ak | sitka | null | -1.245117 | -1.245117 | -0.358398 | -0.91748 |
### § 4.15.026. Types of vendor solicitations. | The following three types of bidding arrangements are acceptable forms of solicited procurement. Specific procedures governing the applicability of each will be set forth in the procedures manual:
A. Requests for bids. These bids shall be awarded on the basis of the lowest price to a responsive and responsible bidder ... | true | Rules | Business | cities | ak | sitka | null | -0.315918 | 0.396973 | -1.606445 | -1.169922 |
### § 4.15.027. Alternative contracting methods. | When the administrator determines it is in the best interest of the city and borough he or she may utilize alternative contracting methods such as: design build, energy services contracts, guaranteed maximum price, and on-call contracting. These methods shall be defined within the city and borough purchasing procedures... | true | Rules | Other | cities | ak | sitka | null | -0.754395 | -0.516113 | -0.996094 | -0.97998 |
### § 4.15.030. Purchases or contracts exceeding $50,000. | **A.** If the value of the goods or service exceeds $50,000, the administrator may authorize the acquisition or contract with the written certification by the finance director that appropriated funds are available, and seeking competitive formal sealed bids or as exempted by SGC § 4.15.060. Purchases or contracts autho... | true | Rules | Other | cities | ak | sitka | null | -0.894531 | 0.544434 | -1.216797 | -0.939941 |
### § 4.15.031. Purchases or contracts from $25,000 to $50,000. | **A.** If the value of the property, service or contract exceeds $25,000 but does not exceed $50,000, the administrator may authorize the acquisition or contract with the written certification by the finance director that appropriated funds are available, and upon seeking at least three competitive quotes from a minimu... | true | Rules | Other | cities | ak | sitka | null | -0.356689 | 0.365723 | -1.331055 | -1.102539 |
### § 4.15.032. Purchases or contracts of less than $25,000. | **A.** If the value of the property, service or contract is below $25,000, the administrator may authorize the acquisition or contract on the open market with such competition as is reasonable and practical in the circumstances as long as doing so does not interfere with the ability of the city and borough of Sitka to ... | true | Rules | Other | cities | ak | sitka | null | -0.217407 | -0.006783 | -1.447266 | -0.870117 |
## § 4.15.040. Advertising. | Unless other procedures are authorized under this chapter, purchases or contracts authorized by SGC § 4.15.010 having an estimated value of more than $50,000 may be made only after a notice is printed in a newspaper of general circulation within the city and borough, unless another form of media is authorized by the ad... | true | Rules | Business | cities | ak | sitka | null | -0.955566 | -0.589844 | -1.025391 | -0.972168 |
## § 4.15.050. Processing of bids. | Notwithstanding other provisions of this chapter relating to the award after competitive bid for purchases and contracts, the city and borough may take one or more of the following steps during procurement:
A. Reject defective or nonresponsive bids;
B. Waive any irregularities in any and all bids;
C. Reject all bids... | true | Rules | Other | cities | ak | sitka | null | -0.512695 | -0.583984 | -0.999512 | -0.748535 |
## § 4.15.060. Exceptions to competitive requirements. | A. Unless otherwise authorized by law, all procurement actions shall follow a competitive process. The following is a list of authorized exceptions which can be approved by department heads based on approval authority describing situations in which a competitive process is not required:
1. Negotiated procurement follo... | true | Rules | Business | cities | ak | sitka | null | -0.151245 | 1.139648 | -1.095703 | -0.569824 |
## § 4.15.100. Change orders – Administrator authority. | The administrator is authorized, without assembly approval, to enter into change orders where the amount of additional expenditure occasioned by the change order or orders does not, in the aggregate, exceed any contingency fund previously established with respect to the particular project or materially change the scope... | true | Rules | Other | cities | ak | sitka | null | -0.95459 | 0.424561 | -1.023438 | -0.977539 |
## § 4.15.120. Procurement procedure manual. | A. The administrator will create, maintain and update a procurement procedures manual in compliance with the Sitka General Code. The manual may be updated by approval of the administrator with assembly notification. The procurement procedures may be more restrictive than the Sitka General Code where the municipal admin... | false | Process | null | cities | ak | sitka | null | -0.880371 | -0.178223 | -1.237305 | -1.026367 |
### § 4.20.010. Definitions. | “Cash-only basis” means that any goods or services provided to a citizen must be prepaid, either by credit card or by placing cash on accounts in advance of billing.
“Collection” means any action taken by the municipality to attempt to collect a debt or account which is overdue.
“Credit” means the extension of any se... | false | Context | null | cities | ak | sitka | null | -0.140259 | -0.153931 | -0.323486 | -0.340576 |
### § 4.20.020. Municipal credit policy. | A. The city and borough of Sitka shall, as a basic policy, provide goods and services to its citizens in advance of payment, and bill citizens for amounts owed.
B. If a citizen, business, or other entity has an unpaid bill which is more than 120 days old, and therefore has an overdue debt, the city and borough of Sitk... | true | Rules | Business | cities | ak | sitka | null | 0.792969 | -0.047394 | 0.392578 | 0.557129 |
### § 4.20.030. Municipal collections policy. | A. The city and borough of Sitka shall take lawful actions to collect all debts owed to the municipality which have become overdue.
City of Sitka, AK
§ 4.20.030 REVENUE AND FINANCE § 4.20.030
B. The city and borough of Sitka shall employ progressive steps to attempt to collect debts owed to the municipality. These pr... | true | Enforcement | Other | cities | ak | sitka | null | 2.023438 | 0.989258 | 0.756836 | 0.950195 |
## § 4.20.040. Write-off of uncollectable accounts. | A. Unpaid debts for which more than 120 days has elapsed since the date of the bill or invoice, and which are under a cumulative amount of $200.00 per customer, may be written off immediately upon approval of the finance director, if they are deemed not to be cost efficient to attempt to collect on.
B. Unpaid debts fo... | true | Rules | Other | cities | ak | sitka | null | -0.244385 | 0.453613 | -0.116577 | -0.096497 |
## § 4.20.050. Utility debts remain with real property. | (Reserved)
(S.G.C. 4.40.050; Ord. 16-06S § 4, 2016) | true | Rules | Zoning | cities | ak | sitka | null | -1.179688 | -0.654297 | -0.771484 | -1.15332 |
## § 4.20.060. Authority to offset. | A. If a resident, business, vendor, or other entity has an overdue balance owed to any department of the municipality (excluding Sitka Community Hospital), the municipality shall have the authority to offset such overdue balances against any payment to be made to such resident, business, vendor, or other entity unless ... | true | Rules | Other | cities | ak | sitka | null | 0.109924 | -0.544922 | 0.312744 | 0.074585 |
### § 4.25.010. Levy of sales tax. | **A.** There is levied a consumer’s sales tax on sales, rents, and leases made in the city and borough of Sitka. This tax applies to sales, rentals, and leases of tangible personal property; sales of services sold within the city and borough of Sitka; sales of services performed wholly or partially within the city and ... | true | Rules | Business | cities | ak | sitka | null | 0.926758 | 1.15332 | -1.175781 | -0.358887 |
## § 4.25.100. Exemptions. | The following sales are exempt from taxation:
A. Casual sales. A casual and isolated sale not made in the regular course of business is exempt from the levy of sales tax imposed by SGC § 4.25.010(A).
B. Church sales. Sale of tangible property or the sale of services by a church are exempt, except where the sale or se... | true | Rules | Other | cities | ak | sitka | null | 0.774902 | 0.972656 | -0.725098 | -0.612305 |
## § 4.25.210. Exempt sales. | All exempt sales under SGC § 4.25.100 must be documented in an invoice. The city and borough of Sitka shall prescribe on a form issued by the finance director the requirement for an invoice. (S.G.C. 4.09.210; Ord. 03-1758 § 4(B), 2004) | true | Rules | Business | cities | ak | sitka | null | -1.052734 | -0.489014 | -1.030273 | -1.301758 |
## § 4.25.220. Exemption certificate – Form. | A. A purchaser seeking an exemption from sales tax must apply for and be issued an exemption certificate from the city and borough of Sitka. The finance department shall provide an application for an exemption certificate. Upon approval of the application and issuance of the certificate, a purchaser shall present or pr... | true | Rules | Business | cities | ak | sitka | null | -0.584961 | 0.107727 | -0.599121 | -0.801758 |
## § 4.25.230. Exemption certificate – Requirements. | A. An exemption certificate issued by the city and borough of Sitka and executed by a
City of Sitka, AK
§ 4.25.230 REVENUE AND FINANCE § 4.25.250
purchaser or lessee must either (1) be in the possession of and presented by the purchaser or lessee or (2) the valid authorized exemption number provided to the seller or ... | true | Enforcement | Business | cities | ak | sitka | null | 1.193359 | 1.274414 | -0.596191 | 0.318359 |
## § 4.25.345. Application of payments. | A. Any payment submitted to the finance department for any taxes, fees, penalties, interest or cost due under any provision of this chapter shall be credited to the tax period for which remitted in the following order:
1. Costs;
2. Fees/penalties;
3. Interest; and then
4. Taxes.
B. If no tax period is specified, paym... | true | Rules | Other | cities | ak | sitka | null | -1.084961 | -0.402832 | -1.261719 | -1.092773 |
## § 4.25.350. Procedures on delinquencies. | A. Late fee, penalty and interest. Late fee, penalty and interest will be assessed as follows:
1. A late fee will be charged if the seller does not file the proper form(s) in a timely manner for the tax due dates listed in SGC § 4.25.270. A fee of $15.00 will be charged the first month or any part of that month, with ... | true | Enforcement | Other | cities | ak | sitka | null | 1.557617 | 1.393555 | 0.109192 | 1.494141 |
## § 4.25.370. Refunds and credits. | The city and borough of Sitka may credit or refund overpayments of taxes, taxes erroneously or illegally assessed or collected, penalties collected without authority, and taxes that are found unjustly assessed or excessive in amount, or otherwise wrongfully collected. The city and borough of Sitka shall set limitations... | true | Rules | Other | cities | ak | sitka | null | -0.044464 | -0.248169 | -0.695801 | -0.482422 |
## § 4.25.380. Period of limitation. | The amount of any tax imposed under this chapter may be determined and assessed at any time within a period of six years after the tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no return has been filed, then the period does not begin to run until the discove... | true | Enforcement | Other | cities | ak | sitka | null | -0.641602 | -0.583496 | -0.341553 | -0.586914 |
## § 4.25.390. Taxes lien. | The tax, interest and penalty imposed under this chapter shall constitute a lien in favor of the city and borough of Sitka upon all property of the person owing the tax. This lien arises upon delinquency and continues until the liability is satisfied or the lien is foreclosed. When recorded, the lien authorized under t... | true | Rules | Other | cities | ak | sitka | null | -0.602539 | -0.267334 | -0.520996 | 0.428711 |
## § 4.25.395. General penalty provision. | Violation of this chapter is a misdemeanor punishable by a fine of not more than $500.00 or by imprisonment for not more than 30 days, or by both. Additionally, each and every day during any portion of which a violation or failure to comply is committed, permitted, or continued shall be a separate offense, and shall be... | true | Enforcement | Other | cities | ak | sitka | null | 0.432861 | -0.846191 | 0.078796 | 0.95459 |
## § 4.25.400. Rules and regulations. | The finance director shall from time to time cause to be promulgated rules and regulations as are necessary and advisable to provide for the application and interpretation of this chapter and to submit them to the assembly for its adoption or rejection, and to cause to be provided methods and forms for reporting and co... | false | Process | null | cities | ak | sitka | null | -0.765137 | -0.009872 | -1.404297 | -1.21875 |
## § 4.25.405. Confidential and nonconfidential tax information. | A. The following information is publicly available information:
1. Names and addresses of business owners who have filed tax returns under this chapter;
City of Sitka, AK
§ 4.25.405
SITKA CODE
§ 4.25.410
2. Whether a business is registered to collect taxes under this chapter in the city and borough of Sitka;
3. W... | true | Rules | Other | cities | ak | sitka | null | 1.231445 | 1.652344 | -0.930664 | 0.277344 |
### § 4.30.010. Interpretation. | A. In order to prevent evasion of the sales taxes and to aid in its administration, it is presumed that all sales and services by a person or entity engaging in business are subject to the sales tax.
B. The application of the tax to be collected under this chapter shall be broadly construed and shall favor inclusion r... | false | Context | null | cities | ak | sitka | null | -0.316895 | 0.005741 | -0.831055 | -0.189209 |
### § 4.30.020. Title to collected sales tax. | Upon collection by the remote seller or marketplace facilitator, title to collected sales tax vests in the Commission for remittance to the member jurisdiction. The remote seller or marketplace facilitator remits collected sales tax to the Commission on behalf of the member jurisdiction, from whom that power is delegat... | true | Rules | Other | cities | ak | sitka | null | -0.973145 | -0.093262 | -1.490234 | -1.033203 |
### § 4.30.030. Collection – Rate. | A. To the fullest extent permitted by law, the sales tax levied and assessed by the member jurisdiction shall be collected on all remote sales where delivery is made within the member jurisdiction, within the state of Alaska.
B. The applicable tax shall be added to the sales price as provided in the member jurisdictio... | true | Rules | Business | cities | ak | sitka | null | -0.435547 | 0.398438 | -1.389648 | -0.85791 |
## § 4.30.040. Obligation to collect tax – Threshold criteria. | A. Any remote seller or marketplace facilitator must collect and remit sales tax in compliance with all applicable procedures and requirements of law, provided the remote seller or marketplace facilitator has met one of the following threshold criteria in the current or previous calendar year:
1. The remote seller’s s... | true | Rules | Business | cities | ak | sitka | null | 0.42041 | -0.036133 | -0.82666 | -0.018478 |
## § 4.30.050. Reporting and remittance requirements for local and remote sales. | A. Sellers with a physical presence in a member jurisdiction conducting only local sales shall report and remit to, and comply with standards of, including audit authority, the member jurisdiction.
B. Sellers with a physical presence in a member jurisdiction that also have remote or internet-based sales where the poin... | true | Rules | Business | cities | ak | sitka | null | -0.215576 | 0.44458 | -1.052734 | -0.680176 |
## § 4.30.060. No retroactive application. | The obligations to collect and remit sales tax required by this chapter are applicable at the effective date of the member jurisdiction’s ordinance adopting the Alaska Remote Seller Sales Tax Code.
(S.G.C. 4.10.060; Ord. 20-13 § 4, 2020; Ord. 21-11 § 4, 2021) | true | Rules | Business | cities | ak | sitka | null | -0.975098 | -0.464355 | -1.073242 | -1.202148 |
## § 4.30.070. Payment and collection. | Pursuant to this chapter, taxes imposed shall be due and paid by the buyer to the remote seller or market-place facilitator at the time of the sale of property or product or date service is rendered, or with respect to credit transactions, at the time of collection. It shall be the duty of each remote seller or marketp... | true | Rules | Other | cities | ak | sitka | null | -0.864746 | -0.258057 | -1.283203 | -0.733398 |
## § 4.30.080. Remote seller and marketplace facilitator registration requirement. | A. If a remote seller’s gross statewide sales meets or exceeds the threshold criteria from SGC § 4.30.040, the remote seller shall register with the Commission. If the remote seller is a marketplace seller and only makes sales in Alaska through a marketplace, the marketplace seller is not required to register with the ... | true | Rules | Business | cities | ak | sitka | null | 0.546875 | 0.926758 | -0.57959 | -0.176392 |
## § 4.30.090. Tax filing schedule. | A. All remote sellers or marketplace facilitators subject to this chapter shall file a return on a form or in a format prescribed by the Commission and shall pay the tax due.
B. Filing of sales tax returns is due monthly; quarterly or less frequent filing is optional upon application and approval by the Commission, co... | true | Rules | Business | cities | ak | sitka | null | 0.257813 | 0.674805 | -0.429443 | -0.097595 |
## § 4.30.100. Estimated tax. | A. In the event the Commission is unable to ascertain the tax due from a remote seller or marketplace facilitator by reason of the failure of the remote seller or marketplace facilitator to keep accurate books, allow inspection, or file a return, or by reason of the remote seller or marketplace facilitator filing a fal... | true | Enforcement | Other | cities | ak | sitka | null | 1.431641 | 1.399414 | -0.730469 | 0.275879 |
## § 4.30.270. Definitions. | Adoption of definitions does not compel an individual municipality to exempt certain defined items. Each municipality should specifically adopt definitions necessary for consistency to implement both brick-and-mortar sales tax code and provisions related to remote sellers or marketplace facilitators. For definitions th... | false | Context | null | cities | ak | sitka | null | 0.819336 | 1.578125 | -1.391602 | -0.847656 |
### § 4.35.010. Definitions. | The following terms and phrases whenever used in this chapter shall have the meanings ascribed to them in this section:
“Boat” or “vessel” means an item designed and constructed for the principal purpose of transporting goods or persons by water. Registration, licensing or documentation shall not be conclusive, but sh... | false | Context | null | cities | ak | sitka | null | -0.159546 | 0.397217 | -0.603516 | -0.94043 |
### § 4.35.020. Property subject to tax. | A. All property within the corporate limits of the city and borough, both real and personal, of every nature, not exempt under the laws of the United States or the state of Alaska, is subject to taxation for school and municipal purposes, and taxes upon such property must
City of Sitka, AK
§ 4.35.020 REVENUE AND FINAN... | true | Rules | Other | cities | ak | sitka | null | 1.183594 | 1.823242 | -0.546387 | -0.344971 |
### A. Reassessment of property damaged by disaster. | An owner of any taxable property within the borough, or any person liable for the taxes thereon, whose property was damaged by a disaster without his or her fault, may apply for reassessment of that property under this section. In addition, the assessor may initiate such reassessment where the administrator determines ... | true | Rules | Zoning | cities | ak | sitka | null | 0.25708 | -0.625 | -0.447021 | 0.448242 |
### B. Definitions. | Unless the context clearly requires a different meaning, the following words and phrases as used in this section are defined as shown below:
- **“Damage”** means harm resulting from physical injury to property, including partial or total destruction, and a diminution in the value of improvements or land resulting from... | false | Context | null | cities | ak | sitka | null | -0.498047 | 0.423584 | 0.053589 | 1.862305 |
### C. Eligibility. | To be eligible for reassessment, the damage to the property shall have been caused by any of the following:
1. A disaster in an area or region declared by the administrator, the Governor, or the President to be in a condition of disaster emergency;
2. A disaster as that term is defined in this section; or
3. A disas... | true | Rules | Zoning | cities | ak | sitka | null | -0.222046 | 0.164063 | -0.499512 | 1.00293 |
### D. Application for reassessment. | 1. The application for reassessment must be filed with the assessor within 60 days of the disaster by delivering to the assessor a written application, on a form provided by the assessor, requesting reassessment and describing the condition and value of the property immediately before and after the damage or destructio... | true | Rules | Other | cities | ak | sitka | null | 1.186523 | 1.65918 | -0.17041 | 0.791504 |
## § 4.35.100. Appeal to board of equalization. | 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.
B. Filing of appeal by person assessed. Notice of appeal, in writing, s... | false | Process | null | cities | ak | sitka | null | -0.585938 | 1.058594 | -0.855957 | -0.24585 |
## § 4.35.110. Tax levy fixed by assembly. | A. Determination of rate and levy of tax. When the final assessment records are completed by the assessor, the assessor shall deliver to the assembly a statement of the total assessed
City of Sitka, AK
§ 4.35.110 REVENUE AND FINANCE § 4.35.150
valuation of all real and personal property in the city and borough. The a... | true | Enforcement | Other | cities | ak | sitka | null | 1.134766 | 1.451172 | -0.688477 | 0.320068 |
### § 4.35.190. Taxes lien against property. | Whenever the tax on real property has not been paid when due, the assembly may enforce the lien of such tax by the sale of the property assessed.
(B.C.S. 3.20.190; S.G.C. 4.12.190) | true | Enforcement | Other | cities | ak | sitka | null | -0.208496 | -0.84082 | -0.867188 | -0.455078 |
### § 4.35.200. Action for collection of tax. | A. If the tax on real property is not paid when due, the assembly may enforce the lien of the tax by the sale of the property assessed, after foreclosure in the special proceeding provided for herein by order of the superior court.
B. If the tax on a leasehold interest in tax exempt property is not paid when due, the ... | true | Enforcement | Other | cities | ak | sitka | null | 0.227417 | 0.078003 | -0.87207 | -0.146973 |
### § 4.35.210. Real property tax collection. | A. The municipality shall enforce delinquent real property tax liens by annual foreclosure.
B. If the tax on property described in AS 29.45.070 or on a taxable interest in tax exempt property is not paid when due, the municipality may enforce the tax by a personal action against the delinquent taxpayer brought in the ... | true | Enforcement | Other | cities | ak | sitka | null | 0.171997 | -0.025604 | -0.499756 | 0.144653 |
### § 4.35.220. Foreclosure list. | A. The municipality shall:
1. Annually present a petition for judgment and a certified copy of the foreclosure list for the previous year’s delinquent taxes in the superior court for judgment;
2. Publish the foreclosure list for four consecutive weeks in a newspaper of general circulation distributed in the municipal... | true | Rules | Zoning | cities | ak | sitka | null | 0.683105 | 1.280273 | -0.412598 | 0.661133 |
## § 4.35.360. Repurchase by record owner. | A. The record owner at the time of tax foreclosure of property acquired by a municipality, or the assigns of that record owner, may, within 10 years and before the sale or contract of sale of the tax-foreclosed property by the municipality, repurchase the property. The municipality shall sell the property for the full ... | true | Rules | Zoning | cities | ak | sitka | null | -0.851563 | 0.38916 | -0.64502 | 0.161255 |
## § 4.35.370. Proceeds of tax sale. | If tax-foreclosed real property that has been held by the municipality for less than 10 years after the close of the redemption period and never designated for a public purpose is sold at a tax-foreclosure sale, the former record owner is entitled to the portion of the proceeds of the sale that exceeds the amount of un... | true | Rules | Zoning | cities | ak | sitka | null | -0.488281 | 0.895996 | -0.780273 | 0.279785 |
## § 4.35.410. Effect on purchase of irregularities, omissions or defects. | No purchase, subsequent to a judgment or decree foreclosing a tax lien or liens upon property, shall be invalidated or no deed shall be declared void or set aside for irregularities, omissions or defects, unless the record owner of the property sold actually has been misled by the irregularities, omissions or defects t... | true | Enforcement | Other | cities | ak | sitka | null | -1.238281 | 0.008163 | -0.506836 | -0.516602 |
## § 4.35.420. Enforcement of special assessments. | The word “tax” as used in this chapter shall apply to special assessments for improvements as authorized by the city and borough and both such delinquent special assessments as well as delinquent general taxes may be included in the same delinquent tax roll and in the foreclosure list, but when so included shall be sta... | true | Rules | Other | cities | ak | sitka | null | -0.734375 | 0.463867 | -0.691895 | -0.620605 |
### § 4.40.010. Definitions. | For purposes of this chapter, the following words shall have the definitions below assigned:
- “Guest” means an individual, corporation, partnership or association paying monetary or other consideration for lodging.
- “Lodging” means a structure or portion of a structure which is occupied or intended and designed for... | false | Context | null | cities | ak | sitka | null | 0.364014 | -0.479492 | 0.171631 | -0.695313 |
### § 4.40.020. Imposition of transient lodging tax. | A. There is enacted a tax on lodging to transients computed on a percentage of the rent. This tax shall be applicable to all lodging rentals to transients, unless the rental is specifically exempted from taxation by constitution or other valid law.
B. State and federal governments are exempt from this tax through purc... | true | Rules | Business | cities | ak | sitka | null | -0.07489 | -0.557129 | -0.47876 | -0.110413 |
### § 4.40.030. Collection and accrual. | A. Every lodging operator renting lodging subject to taxation under this chapter shall levy and
City of Sitka, AK
§ 4.40.030 REVENUE AND FINANCE § 4.40.040
collect the taxes imposed by this chapter from the transient guest at the time of charge for the lodging and shall transmit the same, quarterly, to the city and b... | true | Rules | Business | cities | ak | sitka | null | 1.917969 | 1.463867 | -0.399902 | 0.394531 |
### § 4.45.010. Applicability of chapter. | Unless provided otherwise, this chapter shall apply to the taxation of all cigarettes and tobacco products, including smokeless tobacco products and electronic cigarettes, brought into or acquired in the city and borough.
(S.G.C. 4.26.010; Ord. 05-37 § 4(A), 2005; Ord. 15-25 § 4, 2015) | false | Context | null | cities | ak | sitka | null | -0.39917 | -0.93457 | -0.122437 | -0.546387 |
### § 4.45.020. Tax on cigarettes. | A. The municipality hereby levies an excise tax of 123.1 mills, adjusted annually as provided in subsection B of this section, on each cigarette brought into the city and borough beginning on July 1, 2015. Cigarettes upon which the tax is imposed are not again subject to the tax when acquired by another person.
B. The... | true | Rules | Business | cities | ak | sitka | null | -0.468018 | 0.24353 | 0.045563 | 0.031082 |
### § 4.45.030. Tax on other tobacco products. | An excise tax of 90 percent of the wholesale price is levied on tobacco products other than cigarettes, including smokeless tobacco products and electronic cigarettes, brought into the city and borough. The tax was first levied effective January 1, 2006. Tobacco products upon which this tax is imposed are not again sub... | true | Rules | Business | cities | ak | sitka | null | -0.403076 | -1.404297 | 0.365967 | -0.139038 |
### § 4.45.040. Intent and purpose of chapter. | A. It is the intent and purpose of this chapter to collect the tax from the person who:
1. First acquires the cigarettes or other tobacco products within the city and borough;
2. Brings or causes cigarettes or other tobacco products to be brought into the city and borough;
3. Makes, manufactures, or fabricates cigar... | false | Context | null | cities | ak | sitka | null | 0.108398 | -0.690918 | 0.373291 | 0.244385 |
### § 4.45.050. Exemptions. | City of Sitka, AK
§ 4.45.050
SITKA CODE
§ 4.45.060
A. The tax imposed under this chapter does not apply to cigarettes and other tobacco products if the United States Constitution or other federal laws prohibit the levying of this tax on such products by the city and borough.
B. Provided all persons otherwise subje... | true | Rules | Business | cities | ak | sitka | null | 1.81543 | 0.803223 | 0.2771 | 0.600586 |
## § 4.45.140. Application of payments. | Any payment submitted to the department for any taxes, penalties, interest or cost due under any provision of this chapter or any return or any finding or determination by the department under this chapter shall be credited to the monthly tax period for which remitted first to the payment of costs and then to penalties... | true | Rules | Other | cities | ak | sitka | null | -1.157227 | -0.594238 | -1.104492 | -1.087891 |
## § 4.45.145. Prohibited acts and penalties. | A. No person in violation of or without complying with the provisions of this chapter may:
1. Import cigarettes or other tobacco products into the city and borough;
2. Sell, transfer or acquire cigarettes or other tobacco products in the city and borough; or
3. Participate in the importation into the city and boroug... | true | Enforcement | Other | cities | ak | sitka | null | 1.363281 | 0.491455 | 0.503906 | 1.795898 |
## § 4.45.150. Civil fraud. | A. A civil fraud penalty may be assessed against a person in addition to a penalty for failure
City of Sitka, AK
§ 4.45.150
SITKA CODE
§ 4.45.160
to file or failure to pay.
B. If it is determined by the department that a tax deficiency or part of a tax deficiency is due to fraud, then a penalty will be added to th... | true | Enforcement | Other | cities | ak | sitka | null | 0.979004 | 1.143555 | -0.094971 | 1.666016 |
## § 4.45.160. Interest on unpaid tax. | In addition to any penalties imposed by this chapter, interest at the rate of 12 percent per annum shall be charged on the unpaid balance of delinquent taxes.
(S.G.C. 4.26.160; Ord. 05-37 § 4(A), 2005) | true | Enforcement | Other | cities | ak | sitka | null | -0.908203 | -1.535156 | -0.568359 | -0.255859 |
## § 4.45.165. Taxpayer, licensee, cardholder, or other person remedies. | A. Any person aggrieved by any action of the department in issuing, suspending, revoking or refusing to issue any license or exemption card under this chapter or in fixing the amount of taxes, penalties, interest or costs under this chapter may apply to the department and request a hearing within 30 days from the date ... | true | Enforcement | Other | cities | ak | sitka | null | 0.760254 | 0.735352 | -0.365723 | 0.487305 |
## § 4.45.170. Reports by manufacturers. | A. No later than the end of each calendar month, a manufacturer shall submit a report to the department stating:
1. A list of the tobacco products, the quantity and their wholesale price and the number of cigarettes which were brought into the city and borough from the manufacturer during the preceding month;
2. The ... | true | Rules | Business | cities | ak | sitka | null | -0.545898 | -0.782715 | -0.071838 | -0.274658 |
## § 4.45.175. Inspection and maintenance of documents and records. | A. Every person subject to this chapter shall keep a complete and accurate record of all cigarettes and other tobacco products manufactured, purchased, sold, brought into, transported outside of or acquired in the city and borough by such person.
1. Except in the case of a manufacturer, the records shall include a sta... | true | Rules | Business | cities | ak | sitka | null | 0.925293 | -0.35376 | 0.658203 | 0.54248 |
## § 4.45.180. Administrative regulations. | The finance director, or his or her 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.
(S.G.C. 4.26.180; Ord. 05-37 § 4(A), 2005) | true | Rules | Other | cities | ak | sitka | null | -0.856934 | -0.490479 | -1.348633 | -1.301758 |
## § 4.45.185. Confidential and nonconfidential tax information. | A. The following information is publicly available information:
1. Names and addresses of business owners who filed tax returns under this chapter;
2. Whether a business is registered to collect taxes under this chapter in the city and borough of Sitka;
3. Whether a business is current in filing tax returns and in r... | true | Rules | Other | cities | ak | sitka | null | 0.407715 | 0.643555 | -0.835938 | -0.063965 |
## § 4.45.190. Definitions. | The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
“Brought into or acquired” includes all manners, ways, and modes of bringing into or obtaining cigarettes or tobacco products in ... | false | Context | null | cities | ak | sitka | null | 1.647461 | 1.029297 | 0.424805 | 0.078308 |
### § 4.50.010. Required levels of cash on hand. | The general fund of the city and borough of Sitka shall be required to maintain a minimum level of cash and cash equivalents in order to provide for adequate cash flow management and liquidity for the municipality.
A. The minimum level of cash and cash equivalents to be maintained shall be equal to the total of all bu... | true | Rules | Other | cities | ak | sitka | null | -0.906738 | 0.404297 | -0.414063 | -0.572754 |
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