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### 4.34.020 Form of application. | A. A recount application shall contain:
1. The basis of the belief that a mistake has been made;
2. The precinct, office, proposition, or question for which the recount is requested;
3. The contact information of a representative who will receive communications from the city regarding the application; and
4. The na... | true | Rules | Other | cities | ak | wasilla | null | -0.797363 | -0.766113 | -0.632324 | -0.23877 |
### 4.34.030 Date of recount – Notice. | A. If the clerk determines the application is substantially in the required form, the clerk shall schedule the recount to be held within seven calendar days after the receipt of the application.
B. The clerk shall provide notice to the representative and to each candidate and sponsor of a proposition or question for w... | true | Rules | Other | cities | ak | wasilla | null | -1.09375 | -0.761719 | -0.983887 | -1.005859 |
## 4.34.040 Procedure for recount. | A. The clerk shall have the canvass board or counting teams perform the recount using the ballot tabulation system designated by the clerk.
B. The canvass board or counting teams shall review all ballots to determine which ballots, or parts of ballots, were properly marked and which ballots are to be counted in the re... | false | Process | null | cities | ak | wasilla | null | -0.82666 | 0.539063 | -0.371094 | -0.104431 |
## 4.34.050 Certification of recount result. | A. Upon completion of the recount, the canvass board shall provide a report of the results of the recount for submission to the council.
B. The council shall certify the recount results and issue a certificate of the election. (Ord. 15-24(AM) § 4, 2015; prior code § 18.45.050)
The Wasilla Municipal Code is current th... | false | Process | null | cities | ak | wasilla | null | -1.371094 | -0.961914 | -0.799805 | -0.797852 |
### 4.34.060 Return of deposit and apportionment of expenses upon recount. | **A.** The deposit submitted with a recount application shall be refunded to the candidate or applicants if upon recount:
1. A different candidate is elected or the result of the vote on a proposition or question changes; or
2. The number of votes for the candidate or position on a proposition or question changes by ... | true | Enforcement | Other | cities | ak | wasilla | null | -0.807617 | -0.336426 | -0.697266 | -0.742188 |
### 4.34.070 Appeal. | No person may seek judicial review of the counting of votes in an election without first applying for a recount as provided in this chapter. (Ord. 15-24(AM) § 4, 2015; prior code § 18.45.070) | true | Enforcement | Other | cities | ak | wasilla | null | -1.286133 | -1.1875 | -0.726563 | -0.655273 |
### 5.02.010 Financial policies. | The financial policies of the city establish the framework for overall fiscal planning and management and set forth guidelines for both current activities and long-range planning. These policies are reviewed annually to assure the highest standards of fiscal management. The mayor and the department directors have the p... | false | Context | null | cities | ak | wasilla | null | -1.654297 | -1.007813 | -1.37207 | -1.169922 |
### 5.02.020 Overall goals. | A. The overall financial goals underlying these policies are:
1. Fiscal conservatism to ensure that the city is in a solid financial condition at all times. These can be defined as:
a. Cash solvency, the ability to pay bills;
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026.
b.... | false | Context | null | cities | ak | wasilla | null | -1.625 | 0.401611 | -0.814453 | -0.64209 |
## 5.02.030 Operating budget policies. | A. The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently and effectively as possible. The city’s goal is to pay for all recurring expenditures with recurring reve... | true | Rules | Other | cities | ak | wasilla | null | -0.797363 | 0.933594 | -0.286865 | -0.096741 |
### 5.02.040 Debt policies. | A. The city will not fund current operations from the proceeds of borrowed funds.
B. The city will consider short-term borrowing or lease/purchase contracts for financing major operating capital equipment when the finance director, along with the city’s financial advisor, determines that this is in the city’s best fin... | true | Rules | Other | cities | ak | wasilla | null | -1.107422 | -0.081787 | -0.338867 | -0.33252 |
### 5.02.050 Revenue policies. | A. The city will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctuations in any one revenue source.
B. The city will attempt to maintain a diversified and stable economic base by supporting policies that promote tourism, agriculture, commercial, and industrial employment.
... | true | Rules | Other | cities | ak | wasilla | null | -0.819824 | 0.233154 | -0.858887 | -0.291504 |
## 5.02.060 Investment policies. | A. The city will maintain an investment policy based on the government finance officers association model investment policy.
B. The city will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits of all funds will be scheduled to ensure maximum cash availability and inves... | true | Rules | Other | cities | ak | wasilla | null | -1.467773 | -0.339844 | -0.983398 | -0.789551 |
## 5.02.070 Accounting, auditing, and reporting policies. | A. The city will establish and maintain a high standard of accounting practices in conformance with generally accepted accounting principles.
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026.
B. The accounting system will maintain records on a basis consistent with accepted standard... | true | Rules | Other | cities | ak | wasilla | null | -1.729492 | 0.110901 | -1.014648 | -0.847168 |
## 5.02.080 Capital budget policies. | A. The city will make all capital improvements in accordance with an adopted capital improvements program.
B. The city will develop a multi-year plan for capital improvements that considers its development policies and links the development process with the capital plan.
C. The city will enact an annual capital budge... | true | Rules | Other | cities | ak | wasilla | null | -1.180664 | 0.055634 | -0.538574 | -0.753418 |
### 5.04.005 Definitions. | The following words or phrases, when used in this title, shall have the meanings set forth in this section. For this title only, the definitions required by Governmental Accounting Standards Board Statement 54 are listed in the order of importance:
The Wasilla Municipal Code is current through Ordinance 26-06, passed ... | false | Context | null | cities | ak | wasilla | null | -0.244873 | 1.921875 | -0.912598 | -0.912598 |
### 5.04.010 Fiscal year. | The fiscal year of the city will be the first day of July each year to the thirtieth day of June. (Prior code § 6.04.010) | false | Context | null | cities | ak | wasilla | null | -1.365234 | -2.113281 | -0.853027 | -1.621094 |
### 5.04.020 Annual budget. | A. The annual budget will be compiled by the financial director based on detailed department estimates for approval by the council on or before May 30 of each year.
B. The combined budget will include detailed budgets for the following funds:
1. General fund;
2. Special revenue funds;
3. Special assessment funds;
... | false | Process | null | cities | ak | wasilla | null | -1.483398 | 0.012505 | -1.183594 | -1.28418 |
## 5.04.025 Stabilization of funds. | A. It is the policy of the city to maintain the fund balances and net assets of the various city operating funds at levels sufficient to maintain the city’s creditworthiness, and to provide financial resources for unforeseeable emergencies. The purpose of this section is to carry out this policy first before allowing f... | true | Rules | Other | cities | ak | wasilla | null | -1.130859 | 1.269531 | -0.340332 | -0.079712 |
### 5.04.030 General fixed assets. | The financial director shall maintain a general fixed asset group of accounts detailing all assets purchased from revenues of any source with a value of $10,000 or more with proper account procedures. The general fixed assets should be part of the annual financial statement audit. (Ord. 25-40 § 2, 2025; Ord. 01-33 § 2,... | true | Rules | Other | cities | ak | wasilla | null | -1.394531 | -0.400879 | -1.019531 | -1.227539 |
### 5.04.040 Annual financial reporting. | A. The city shall prepare and publish, as a matter of public record, a comprehensive annual financial report that encompasses all funds and account groups.
B. The financial statements shall combine the general purpose financial statements:
1. Combining statements by fund type and account group; and
2. Combining stat... | true | Rules | Other | cities | ak | wasilla | null | -1.420898 | -0.796875 | -1.249023 | -1.197266 |
### 5.04.050 Basis of accounting. | The modified accrual or accrual basis of accounting, as appropriate, should be utilized in measuring financial position and operating results. (Prior code § 6.04.050) | false | Context | null | cities | ak | wasilla | null | -1.436523 | -0.608887 | -1.145508 | -1.448242 |
### 5.04.060 Examination of city financial records and financial statements. | The city’s financial records and its financial statements shall be examined by a certified public accounting firm, licensed to perform financial audits in the state of Alaska. The completion of this examination with the accountants’ opinion on the financial statements must be completed by January 31 of each year. The a... | true | Rules | Other | cities | ak | wasilla | null | -1.22168 | -0.625 | -0.923828 | -0.691895 |
### 5.04.070 Sales tax. | The council may pass an ordinance for the levy of a sales tax not to exceed three percent of all retail sales and services within the city as prescribed by law. (Prior code § 6.04.070)
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026. | true | Rules | Other | cities | ak | wasilla | null | -0.625977 | -1.226563 | -0.956055 | -1.212891 |
### 5.04.080 Real and personal property tax. | A. By ordinance the council may levy a general property tax in the manner provided for borough levies in AS 29.45.560 through 29.45.600. The city property tax levy will be subject to the statutory limitations referred to in AS 29.45.560.
B. Pursuant to AS 29.45.050(c)(3), the city adjusts the types of property subject... | true | Rules | Other | cities | ak | wasilla | null | -0.680176 | 0.63916 | -1.116211 | -0.870605 |
### 5.04.090 Motor vehicle registration tax. | Motor vehicles shall be subject to the Matanuska-Susitna Borough motor vehicle registration tax, pursuant to MSB 3.15.035(B), levied and collected by the state in accordance with AS 28.10.431. As provided by AS 28.10.431(f), revenue received by the Matanuska-Susitna Borough shall be allocated to the city. (Prior code §... | true | Rules | Other | cities | ak | wasilla | null | -0.918945 | 0.133667 | -1.139648 | -1.103516 |
### 5.04.100 Central treasury. | The municipal financial director is the custodian of all municipal funds. (Prior code § 6.08.010) | false | Process | null | cities | ak | wasilla | null | -1.643555 | -1.738281 | -1.083008 | -1.738281 |
### 5.04.110 Central accounting. | The municipal financial director shall keep an itemized account of money received and disbursed. (Prior code § 6.08.020) | false | Process | null | cities | ak | wasilla | null | -1.40625 | -1.347656 | -0.732422 | -1.452148 |
### 5.04.120 Vouchers. | The municipal financial director shall pay money on vouchers drawn against appropriations. (Prior code § 6.08.030)
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026. | true | Rules | Other | cities | ak | wasilla | null | -1.50293 | -1.358398 | -0.911621 | -1.652344 |
### 5.04.130 Checks. | The city checks shall be signed by the mayor, and/or the mayor’s representative, and/or the council’s designee. These signatures will also be placed on the signature cards with the banks. (Prior code § 6.08.040) | false | Process | null | cities | ak | wasilla | null | -1.492188 | -1.727539 | -0.582031 | -1.365234 |
### 5.04.140 Preparation and adoption of budget. | The council shall establish the manner for the preparation and submission of the budgets and the capital programs by the executive. After public hearings the council may approve by quorum the budgets proposed. (Prior code § 6.12.010) | false | Process | null | cities | ak | wasilla | null | -1.769531 | -1.265625 | -1.379883 | -1.390625 |
### 5.04.150 Transfer of appropriations. | No transfer of an appropriation from one accounting fund to another accounting fund may be made except by ordinance appropriating the funds. Within an accounting fund, the council may by resolution transfer part or all of any unencumbered funds among functions, activities and departments. The mayor may transfer part or... | true | Rules | Other | cities | ak | wasilla | null | -1.295898 | -0.583008 | -0.977051 | -1.112305 |
### 5.04.160 Lapse of appropriations. | Every appropriation, except appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been fully expended or fully encumbered by June 30. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplis... | true | Rules | Other | cities | ak | wasilla | null | -1.235352 | -0.537598 | -0.54541 | -0.87793 |
### 5.08.010 Definitions. | When used in this chapter, the following words and phrases shall have the meanings set forth in this section:
“Construction” means the on-site field surveying, erection, rehabilitation, alteration, extension or repair including painting or redecorating buildings, highways or other improvements to real property under c... | false | Context | null | cities | ak | wasilla | null | -0.89209 | 0.149536 | -0.95166 | -1.09375 |
## 5.08.020 Purpose and interpretation of chapter. | A. The purposes of this chapter are to:
1. Maximize fair and open competition and discourage collusive bidding for city contracts consistent with the efficient operation of the city government; and
2. Maximize the purchasing value of city funds.
B. This chapter shall be construed and applied to promote the purposes ... | false | Context | null | cities | ak | wasilla | null | -1.268555 | -1.116211 | -1.168945 | -0.510742 |
## 5.08.030 Purchasing agent. | A. The mayor or the mayor’s designee shall be the purchasing agent.
B. The purchasing agent shall have the following authority and responsibilities:
1. To procure all supplies, services and construction required by the city;
2. To sell, trade or otherwise dispose of surplus supplies belonging to the city;
3. To mai... | true | Rules | Other | cities | ak | wasilla | null | -1.296875 | -0.31543 | -1.250977 | -0.98877 |
### 5.08.040 Contracting authority. | The city may, pursuant to an award in accordance with this chapter, contract with any person to acquire any supplies, services or construction required by the city. (Ord. 02-42 § 2, 2002) | true | Rules | Other | cities | ak | wasilla | null | -1.307617 | -1.208008 | -1.427734 | -1.422852 |
### 5.08.050 Contracts enforceable against city. | No contract for supplies, services or construction, or any amendment thereto, may be enforced against the city unless its terms have been approved in accordance with this chapter and unless the contract or amendment thereto has been set forth in writing executed in accordance with this chapter. (Ord. 02-42 § 2, 2002) | true | Rules | Other | cities | ak | wasilla | null | -1.15625 | -0.760742 | -0.976074 | -1.048828 |
### 5.08.060 Availability of funds. | No contract for supplies, services or construction, or any amendment thereto that increases the contract price, may be approved or executed unless the finance director has certified that funds are available for the city’s performance under the contract. (Ord. 02-42 § 2, 2002) | true | Rules | Other | cities | ak | wasilla | null | -1.014648 | -1.270508 | -0.448975 | -0.855957 |
### 5.08.070 Approval of contracts – Report to council. | A. The mayor may execute a contract for supplies, services or construction under which the city is obligated to pay no more than $30,000 without council approval. The mayor shall provide quarterly reports to the council of all expenditures over $10,000.
The Wasilla Municipal Code is current through Ordinance 26-06, pa... | true | Rules | Other | cities | ak | wasilla | null | -0.41626 | 0.409668 | -0.454346 | -0.029037 |
### 5.08.080 Execution of contracts. | All city contracts for supplies, services and construction, and any amendments thereto, shall be signed by the mayor. (Ord. 02-42 § 2, 2002) | false | Process | null | cities | ak | wasilla | null | -1.762695 | -1.744141 | -0.692871 | -1.383789 |
### 5.08.090 Contract amendments. | A. Contract amendments shall not be used to avoid procurement by the competitive procedures established under this chapter.
B. A contract amendment may not be executed unless the council has approved a memorandum setting forth the changes to the essential terms of the contract if the amendment will cause the price of ... | true | Rules | Business | cities | ak | wasilla | null | -0.760254 | 0.157959 | -0.669434 | -0.212402 |
## 5.08.100 Competitive sealed bidding required – Exceptions. | A. Except as this section provides otherwise, all city contracts for supplies, services and construction shall be awarded by competitive sealed bidding under the procedure in WMC 5.08.110.
B. In addition to awarding contracts by competitive sealed bidding, the city may award a contract:
1. By competitive sealed propo... | false | Process | null | cities | ak | wasilla | null | -1.172852 | 0.902344 | -1.321289 | -0.427246 |
## 5.08.110 Competitive sealed bidding. | A. The purchasing agent shall initiate competitive sealed bidding by issuing an invitation for bids. The invitation for bids shall state, or incorporate by reference, all specifications and contractual terms and conditions applicable to the procurement.
B. The purchasing agent shall give public notice of the invitatio... | true | Rules | Other | cities | ak | wasilla | null | 0.61084 | 0.674316 | -1.060547 | -0.419189 |
## 5.08.120 Competitive sealed proposals – Negotiated procurement. | A. The purchasing agent may procure supplies, services or construction by competitive sealed proposals under this section, if the purchasing agent determines that it is not practicable to develop sufficiently detailed contract terms or specification for procurement by competitive sealed bidding, or that either vendor q... | true | Rules | Other | cities | ak | wasilla | null | 0.397217 | 1.511719 | -0.663086 | -0.362549 |
## 5.08.130 Limited competition procurement. | A. The purchasing agent may procure supplies, services and construction having an estimated value not exceeding $10,000 by soliciting bids or proposals from a limited number of potential contractors under this section.
B. The purchasing agent will identify vendors that are qualified and available to provide the suppli... | true | Rules | Other | cities | ak | wasilla | null | -0.720703 | -0.628418 | -1.327148 | -0.84082 |
## 5.08.140 Sole source procurement. | The purchasing agent may award a contract for supplies, services or construction without competition where the purchasing agent determines in writing that the city’s requirements reasonably limit the source for the supplies, services or construction to one vendor. (Ord. 02-42 § 2, 2002)
The Wasilla Municipal Code is c... | false | Process | null | cities | ak | wasilla | null | -0.913086 | -0.561523 | -1.308594 | -1.082031 |
### 5.08.150 Emergency procurement. | The purchasing agent may award a contract for supplies, services or construction without competition, formal advertising or other formal procedure where the mayor determines in writing that an emergency threatening the public health, safety or welfare requires that the contract be awarded without delay. (Ord. 02-42 § 2... | true | Rules | Other | cities | ak | wasilla | null | -0.258301 | -0.974609 | -0.440674 | 1.74707 |
### 5.08.160 Award to responsible bidder or proposer. | A. A contract award under this chapter shall be made only to a responsible bidder or proposer. The purchasing agent shall determine whether a bidder or proposer is responsible on the basis of the following criteria:
1. The skill and experience demonstrated by the bidder or proposer in performing contracts of a similar... | true | Rules | Business | cities | ak | wasilla | null | -0.134277 | -0.298096 | -0.587891 | -0.649414 |
### 5.08.170 Rejection of bids or proposals. | If the mayor or council determines that it is in the best interest of the city to do so, the city may reject all bids. (Ord. 02-42 § 2, 2002) | true | Rules | Other | cities | ak | wasilla | null | -0.405029 | -1.668945 | -1.239258 | -0.898926 |
### 5.08.180 Bonds. | A. The purchasing agent may require that each vendor that submits a bid or proposal for a procurement accompany its bid or proposal with a bid bond in an amount and in a form acceptable to the purchasing officer. The bid bond shall secure the obligation of the vendor to enter into a contract if
The Wasilla Municipal C... | true | Rules | Business | cities | ak | wasilla | null | -0.304688 | 0.32666 | -1.107422 | -0.744141 |
## 5.08.190 Local vendor preference. | A. The city may specify in an invitation for bids or request for proposals that it will reduce the bid or proposal price of a local vendor by two and one-half percent for purposes of bid or proposal evaluation.
B. If the city has specified that an invitation for bids or request for proposals is subject to the local ve... | true | Rules | Business | cities | ak | wasilla | null | -0.058868 | 0.055328 | -1.038086 | -0.48999 |
### 5.14.010 Scope. | A. This chapter applies to the investment of all city moneys, unless otherwise provided expressly by code.
B. The city investment portfolio shall be managed so that the portfolio, as a whole, meets the objectives set forth below. All persons selecting investments for city moneys shall adhere to these objectives, which... | true | Rules | Other | cities | ak | wasilla | null | -0.30249 | 1.182617 | 0.065369 | 0.713379 |
## 5.14.020 Delegation of authority. | Management responsibility for the investment program is hereby delegated to the finance director who shall establish written procedures for the operation of the investment program, consistent with this investment policy. Such procedures shall include explicit delegation of authority to persons responsible for investmen... | true | Rules | Other | cities | ak | wasilla | null | -1.269531 | -0.082153 | -0.217041 | -0.599609 |
## 5.14.030 Prudence. | All persons having responsibility for making decisions regarding the investment of city moneys shall utilize the same judgment and care, under the circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation but for investmen... | true | Rules | Other | cities | ak | wasilla | null | -0.540527 | -0.506348 | -0.51123 | -0.196411 |
## 5.14.050 Authorized investments. | A. To provide maximum security for the investment of public funds and to provide the greatest interest revenue consistent with safety.
B. The finance director shall manage an internal portfolio consistent with WMC 5.14.030. The internal portfolio shall have a duration of less than one year and be specifically designed... | true | Rules | Other | cities | ak | wasilla | null | 0.216675 | 2.011719 | -0.076355 | 0.638672 |
## 5.14.060 Placement of city investments. | A. Because of rapid fluctuations of interest rates and the brief period of availability of some securities, bids or offers may be solicited, received, and accepted, either orally or in writing. Solicitation, receipt, and acceptance of bids over the telephone are authorized. In order for a bid to be responsive, it must ... | true | Rules | Other | cities | ak | wasilla | null | -0.416504 | 0.013298 | -0.943848 | -0.673828 |
## 5.14.065 Diversification. | City investments shall be diversified to minimize the risk of loss resulting from over concentration of investments in a specific maturity, a specific issuer, a specific class of security or a specific financial institution. Investments will be diversified to maintain a degree of liquidity. (Ord. 12-08 § 2, 2012) | true | Rules | Other | cities | ak | wasilla | null | -1.339844 | -0.774414 | -0.619629 | -0.216797 |
## 5.14.070 Collateralization. | A. If city moneys are invested in certificates of deposit or other deposits, the entire amount of principal and interest which will be payable to the city upon maturity of the investment must be
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026.
collateralized by any combination of t... | true | Rules | Other | cities | ak | wasilla | null | -0.261475 | 1.068359 | -0.203613 | -0.26123 |
## 5.14.080 Safekeeping. | Procedures and criteria for selection of a custodial or safekeeping institution shall be established under WMC 5.14.020. Selection of an institution shall be in accordance with those procedures and WMC Chapter 5.08, Contracts and Purchasing. The finance director shall enter into agreements with one or more financial in... | true | Rules | Business | cities | ak | wasilla | null | -1.332031 | 0.952637 | -0.41748 | -0.539063 |
### 5.14.090 Agreements. | Security agreements instituting this policy will be entered into prior to the purchase of a certificate of deposit or repurchase agreements. (Ord. 12-08 § 2, 2012) | true | Rules | Other | cities | ak | wasilla | null | -1.380859 | -0.867676 | -0.757813 | -1.116211 |
### 5.14.100 Internal controls. | The finance director shall establish a system of internal controls, which shall be documented in writing. The city’s external auditors shall review and evaluate, at least annually, the system of internal controls to ensure that they are adequate for the purposes stated in this section. The controls shall be designed to... | true | Rules | Other | cities | ak | wasilla | null | -1.195313 | -0.610352 | -0.391602 | 0.219971 |
### 5.14.110 Reporting. | The finance director shall submit quarterly to the council an investment report that summarizes the portfolio in terms of investment securities, maturities, risk categories, returns and other features. For comparative yields or returns the six-month treasury may be used as a bench mark. (Ord. 12-08 § 2, 2012) | true | Rules | Other | cities | ak | wasilla | null | -1.052734 | -0.98291 | -0.803711 | -1.242188 |
### 5.14.120 Definitions. | When used in this chapter, the following words and phrases shall have the meanings set forth in this section:
“Actively traded” means a security which is frequently bought or sold on a liquid market.
“Financial institution” means a bank, savings and loan association, or securities dealer.
The Wasilla Municipal Code ... | false | Context | null | cities | ak | wasilla | null | -0.871582 | 0.900391 | -1.167969 | -0.720703 |
### 5.16.010 Statutory authority. | This chapter is adopted pursuant to Alaska Statutes. (Ord. 01-38(SUB) § 2, 2001) | false | Context | null | cities | ak | wasilla | null | -1.674805 | -0.447998 | -1.365234 | -1.420898 |
### 5.16.020 Definitions. | When used in this chapter, the following words and phrases shall have the meanings set forth in this section:
“Buyer” means a person who acquires property, or the right to use or occupy property, or who receives a service, for consideration.
“Capital lease,” also referred to as a financing lease, means a lease which ... | false | Context | null | cities | ak | wasilla | null | 0.736328 | 1.115234 | -1.032227 | -0.805664 |
### 5.16.025 Interpretation. | A. The tax levied by this chapter applies to all sales, rentals and services except those that this chapter expressly exempts from the tax.
B. Exemptions from the tax levied by this chapter are to be construed narrowly. (Ord. 01-38(SUB) § 2, 2001) | true | Rules | Other | cities | ak | wasilla | null | -0.699219 | -1.267578 | -0.990723 | -1.12207 |
### 5.16.030 Levy of tax. | Subject to the remainder of this chapter, a tax of two and one-half percent of the price is levied on all sales, rentals and services made in the city. (Ord. 19-28 § 2, 2019; Ord. 17-15(AM) § 2, 2017; Ord. 16-04 § 2, 2016; Ord. 13-14 § 2, 2013; Ord. 10-19 § 2, 2010; Ord. 01-55(AM) § 4, 2001; Ord. 01-38(SUB) § 2, 2001) | true | Rules | Other | cities | ak | wasilla | null | -0.547363 | -0.974609 | -1.004883 | -1.055664 |
### 5.16.035 Maximum tax per transaction. | A. Only the first $500.00 of the price in each transaction shall be subject to sales tax; provided, that a single payment for the sale or rental of property, or the rendering of a service, over a period exceeding one month shall be allocated pro rata to each one-month period or part thereof during the term of the trans... | true | Rules | Other | cities | ak | wasilla | null | -0.568848 | 0.600098 | -1.666016 | -0.70459 |
### 5.16.040 Application of sales tax. | A. **Local Sales.** A seller has a physical presence in the city under this chapter who establishes one or more of the following and a point of delivery within the city:
1. Has any office, distribution or sales house, warehouse, storefront, or any other place of business within the boundaries of the city;
2. Solicits... | true | Rules | Business | cities | ak | wasilla | null | 0.47583 | 0.251221 | -0.955566 | -0.571289 |
## 5.16.045 Rules applicable to particular businesses or occupations. | A. *Real Estate Sales Commissions.* Commissions and/or realtor fees for the sale, rental or management of real property located in the city are subject to sales tax, regardless of the location of the person to whom the commission and/or fee is payable.
B. *Sales of Gaming Property.* An amount equal to the gross receip... | true | Rules | Business | cities | ak | wasilla | null | -0.54834 | -0.470947 | -1.099609 | -0.883789 |
## 5.16.050 Exemptions. | A. The following transactions are exempt from sales tax:
1. Sales of real property and interests in real property.
2. Casual and isolated sales, rentals or services, not made:
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026.
a. In the ordinary course of business; or
b. Pursuant ... | true | Rules | Other | cities | ak | wasilla | null | 0.394043 | 1.008789 | -1.283203 | -0.842285 |
## 5.16.080 Certificate of exemption. | A. A person shall apply to the finance director for a certificate of exemption that is required for an exemption from sales tax under WMC 5.16.050(B) or (C) on a form approved by the finance director. The application shall be accompanied by any applicable fee that is required under subsection (B) of this section. The f... | true | Enforcement | Business | cities | ak | wasilla | null | 1.126953 | 1.131836 | -0.350586 | 0.274902 |
### 5.16.090 Determination whether transaction is exempt. | A. A seller shall determine in the first instance whether a sale is exempt under this chapter. However, if a seller incorrectly determines that a sale is exempt, and does not collect the tax from the buyer, then the seller is liable to the city for the uncollected tax.
B. If the seller determines that a sale is not ex... | false | Process | null | cities | ak | wasilla | null | 0.828125 | 0.336182 | -0.402832 | 0.020035 |
### 5.16.100 Collection of sales tax – Addition and separate statement – Exceptions. | A. The buyer shall pay sales tax to the seller at the time of payment for a sale, rental or service subject to sales tax. The seller shall collect sales tax from the buyer at the time of payment for a sale, rental or service subject to sales tax. The seller is responsible for remitting sales tax on all nonexempt sales ... | true | Rules | Business | cities | ak | wasilla | null | 0.008179 | 0.873047 | -1.020508 | -0.461426 |
### 5.16.110 Title to collected sales tax. | Title to sales tax vests in the city upon collection by the seller. The seller holds collected sales tax in trust for the city, and is accountable to the city therefor. (Ord. 01-38(SUB) § 2, 2001)
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026. | true | Rules | Business | cities | ak | wasilla | null | -1.164063 | -0.939941 | -1.033203 | -1.108398 |
### 5.16.120 Tax returns – Contents – Penalty for delinquency. | **A.** A seller shall prepare a sales tax return for each calendar month. The sales tax return shall state the total amount of the seller’s sales, rentals and services; the amounts of the seller’s exempt and taxable sales, rentals and services; and the amount of sales tax that is due from the seller. The seller shall s... | true | Enforcement | Business | cities | ak | wasilla | null | 0.624023 | 0.725098 | -0.29248 | 0.455078 |
### 5.16.125 Application of sales tax payments. | A. Except as this section provides otherwise, payments on sales tax accounts shall be applied to the amount due for each calendar month, in chronological order, and within the amount due for each calendar month first to fees, accrued penalty, accrued interest and then to sales tax payments owed by the seller.
B. Payme... | true | Rules | Other | cities | ak | wasilla | null | -0.648438 | 0.366455 | -0.90332 | -0.447266 |
### 5.16.128 Deduction of bad debts. | A. A person filing a return under WMC 5.16.120 may deduct sales found to be worthless. The bad debt may be deducted when it meets the following:
1. The sales tax was paid on an accrual basis; and
2. Is written off as uncollectible in the person’s books and records; and
3. Qualifies as a deduction for federal income ... | true | Rules | Business | cities | ak | wasilla | null | -0.730469 | 0.57373 | -0.698242 | -0.025635 |
## 5.16.130 Duties upon cessation or transfer of business – Successor liability – Personal liability. | A. A seller that ceases to engage in business in the city without a transfer of the business shall file with the city a final sales tax return, and remit any sales tax due, for the period ending on the date that the seller ceases to engage in business in the city, not later than 15 days after that date.
B. A seller th... | true | Enforcement | Business | cities | ak | wasilla | null | 0.299316 | 1.34375 | 0.042633 | 0.547852 |
## 5.16.140 Amended returns. | A. A seller may file with the city an amended sales tax return with supporting documentation, and the city may accept the amended return, but only in the following circumstances:
1. The amended return is filed within one year of the original due date for the return; and
2. The seller provides a written justification ... | true | Rules | Business | cities | ak | wasilla | null | -0.411133 | -0.600586 | -0.495361 | -0.539551 |
## 5.16.145 Refunds. | A. No sales tax refund shall be made unless the claimant complies with the requirements to obtain a sales tax refund set out in this section.
The Wasilla Municipal Code is current through Ordinance 26-06, passed March 23, 2026.
B. A claim for refund of sales taxes paid for exempt sales shall be denied unless the claim... | true | Rules | Other | cities | ak | wasilla | null | -0.474121 | 0.477783 | 0.253662 | -0.159058 |
## 5.16.150 Extension of time, waivers, forgiveness. | A. Upon written application of a seller, stating the reasons therefor, the finance director may extend the time to file a sales tax return, if the finance director finds each of the following:
1. For reasons beyond the seller’s reasonable control, the seller has been unable to maintain in a current condition the books... | true | Enforcement | Business | cities | ak | wasilla | null | 1.238281 | 1.203125 | -0.225342 | 0.736328 |
### 5.16.160 Use of information on tax returns. | **A.** Except as otherwise provided in this chapter, all returns, reports and information required to be filed with the city under this chapter, and all information contained therein, shall be kept confidential and shall be subject to inspection only by:
1. Employees and agents of the city whose job responsibilities a... | true | Rules | Business | cities | ak | wasilla | null | 0.131714 | -0.011322 | -0.351807 | 0.116028 |
### 5.16.170 Tax records – Additional information from seller – Audits. | **A.** A seller shall maintain records of transactions supporting the information that the seller submits on sales tax returns, including without limitation records of daily gross receipts from sales, rentals and services, invoices of purchases and sales, bills of lading and bills of sale. A seller shall also maintain ... | true | Enforcement | Business | cities | ak | wasilla | null | 1.003906 | 1.302734 | -0.351807 | 0.46167 |
## 5.16.180 Estimated tax. | A. If a seller fails to file a sales tax return, or if the city has reasonable cause to believe that any information on a sales tax return is not accurate, the city may estimate the sales tax due based on any information available.
B. The city shall notify the seller in writing that the city has estimated the amount o... | true | Enforcement | Business | cities | ak | wasilla | null | 0.754395 | 0.414063 | -0.449219 | 0.281982 |
## 5.16.190 Violations – Remedies. | A. Remedies and penalties for violations under this chapter are provided in WMC Chapter 1.20. Each of the following is a violation of this chapter:
1. A buyer failing to pay sales tax to a seller as required by this chapter.
2. A seller failing to collect sales tax from a buyer as required by this chapter.
3. A sell... | true | Enforcement | Business | cities | ak | wasilla | null | 1.375977 | 1.121094 | -0.102234 | 1.564453 |
## 5.16.200 Regulations. | The mayor may adopt, amend and repeal regulations to implement, interpret or make specific the provisions of this chapter, or prescribe forms to be used under this chapter. (Ord. 01-38(SUB) § 2, 2001) | true | Rules | Other | cities | ak | wasilla | null | -0.709473 | -0.662109 | -1.080078 | -1.424805 |
## 5.16.210 Property tax limit – Use of sales tax. | A. *Property Tax Limitation.* The two and one-half percent city sales tax levy is conditioned on the city property tax levy being limited to a maximum of two mills.
B. *Allocation of Sales Tax Proceeds.* Sales tax collected under WMC 5.16.030 shall be allocated as follows: Two and one-half percent city sales tax levy ... | true | Rules | Other | cities | ak | wasilla | null | -1.168945 | -0.439697 | -0.771484 | -0.806641 |
## 5.16.215 Protest. | A. A seller disputing the amount of the estimate, or the results of an examination or audit under WMC 5.16.170, may do so by filing a protest with the city’s finance director within 30 days of the date of the notice of estimated tax or results of an audit or examination. The protest must set forth:
1. The seller’s jus... | true | Rules | Business | cities | ak | wasilla | null | 0.168701 | 0.59668 | -0.646973 | -0.051575 |
### 5.16.225 Alaska uniform Remote Seller Sales Tax Code adopted by reference. | The city adopts by reference the Alaska uniform Remote Seller Sales Tax Code (code) of the Alaska Remote Seller Sales Tax Commission, as the code currently exists, and as may hereafter be amended. (Ord. 20-06 § 5, 2020) | true | Rules | Business | cities | ak | wasilla | null | -1.055664 | -0.051971 | -1.22168 | -1.200195 |
### 5.20.010 Property assessed. | The council may assess, for an improvement, any real property specially benefited, or any interest in real property specially benefited, and the property specially benefited may include abutting, adjoining, adjacent, contiguous, noncontiguous or other property or interests in property benefited directly or indirectly b... | true | Rules | Other | cities | ak | wasilla | null | -0.493408 | -0.000081 | -1.048828 | -0.890137 |
### 5.20.020 Property owner. | The person whose name is listed on the latest borough tax roll as the owner of the property to be assessed is conclusively presumed to be the legal owner of the property; the address of the person shown on that tax roll is conclusively presumed to be correct. If the property owner is unknown the property may be assesse... | true | Rules | Other | cities | ak | wasilla | null | -0.962402 | -0.900391 | -0.987793 | -0.960449 |
### 5.20.030 Eligible costs. | A. General. The council may assess against the real property benefited, all or any part of the cost including costs of acquiring property interests and for the surveying, design, plans, specifications, administration, engineering, architectural, legal expense, construction, driveway aprons and permit
The Wasilla Munic... | true | Rules | Zoning | cities | ak | wasilla | null | -0.038574 | 0.678223 | -1.099609 | -0.898438 |
## 5.20.040 Amount assessed. | The council may assess up to 100 percent of any or all assessable costs of a public improvement against the assessable property benefited by the improvement. The council shall assess each assessable parcel of property in a special assessment district in proportion to, and not to exceed the value of the benefits receive... | true | Rules | Other | cities | ak | wasilla | null | -0.236816 | 0.039978 | -1.15332 | -0.715332 |
## 5.20.050 Allocation of costs. | A. Permitted Allocation of Cost Methods. The request for creation of a special assessment district may set forth the general terms of proposed allocation of costs among benefited properties, including:
1. Allocation of costs on a front foot basis;
2. Allocation of costs on a square foot basis;
3. Allocation of costs... | true | Rules | Zoning | cities | ak | wasilla | null | -0.380371 | 0.976074 | -1.167969 | -0.914063 |
## 5.20.060 District formation. | A. Initiation. An improvement proposal may be initiated by:
1. Petitions of property owners as set forth in AS 29.46.010;
2. Letters of interest or by other informal means signed by the owners who would pay approximately 50 percent of the assessable costs; or
3. The city council by motion.
B. Procedures. However in... | false | Process | null | cities | ak | wasilla | null | 0.148926 | 1.599609 | -0.18689 | 0.130615 |
### 5.20.070 Increased estimated costs – Contract award. | A construction contract may be awarded for the improvement if the lowest acceptable bid does not cause the estimated assessable cost to increase by more than 10 percent. In the event the lowest acceptable bid would cause assessable project costs to exceed the last estimate of assessable project
The Wasilla Municipal C... | true | Rules | Other | cities | ak | wasilla | null | -0.422607 | 1.455078 | -0.557617 | 0.196533 |
### 5.20.080 Interim financing. | The city may provide by resolution or ordinance for the borrowing of funds to provide interim financing for special assessment district improvements. The amount borrowed shall bear interest at a rate or rates authorized by the council. Principal of, interest on and all costs of such financing shall be paid out of the p... | true | Rules | Zoning | cities | ak | wasilla | null | -0.946777 | -0.5625 | -1.163086 | -0.891113 |
### 5.20.090 Assessment district accounting. | A separate group of accounts shall be established for each separate assessment district and kept separate from all other municipal accounts. Assessments collected within a special assessment district will be applied only to costs, including financing costs and debt service, incurred with respect to that assessment dist... | true | Rules | Other | cities | ak | wasilla | null | -1.495117 | -0.669922 | -1.057617 | -1.198242 |
### 5.20.100 Assessment districts outside city. | No area outside of the municipal boundaries will be included in an assessment district. Such areas must be annexed to the city before they are eligible for inclusion in an assessment district. (Prior code § 2.60.110) | true | Rules | Other | cities | ak | wasilla | null | -1.191406 | -1.132813 | -0.544922 | -1.116211 |
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