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### A. Road Patterns and Horizontal Alignment. | The streets and roads shall bear a logical relationship to topography and location of existing or probable future roads in adjacent tracts of land. Roads shall not be located too close when parallel to streams and rivers subject to flooding. | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -1.003906 | -1.033203 | -0.822754 | -0.833496 |
### B. Dead End Roads. | 1. Dead end roads, permanent or temporary, shall not be more than five hundred feet in length unless specific approval is given by the planning commission and the borough assembly. These dead end roads shall be provided with cul-de-sacs with a minimum diameter of fifty feet measured from outside shoulder of the road be... | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -0.92627 | -0.894043 | -0.4021 | -0.520996 |
### C. Drainage. | Graded slopes shall be required where necessary to provide for adequate drainage. | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -0.822266 | -1.286133 | -0.318359 | -1.012695 |
### D. Side Ditches. | Side ditches shall be designed such that water flow velocities will not cause erosion of the ditch lining. The allowable velocity will depend on the nature of the soils in the specific area. | true | Rules | Buildings | counties | ak | null | bristol_bay_borough | -0.812012 | -1.046875 | -0.440674 | -0.780273 |
### E. Culverts. | 1. Culverts shall be located as required to allow complete drainage of rainfall and snow melt runoff and where drainages intersect the roadbed.
2. Alignment of the culvert should generally conform to the alignment and grade of the intersection drainage channel. | true | Rules | Buildings | counties | ak | null | bristol_bay_borough | -0.866699 | -0.309326 | -0.683105 | -0.897949 |
### F. Design Review and Approval. | 1. Road/Trail Improvements. General design and specifications of road/trail improvements must be reviewed by the borough planning department and the department of public works and approved by the borough manager.
2. New Construction. General design and specifications for the construction of new roads and trails must b... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.001953 | -0.505371 | -0.841797 | -1.024414 |
## § 2.90.140. Specific requirements. | Road improvements must meet the minimum specifications listed in this section. More precise specifications may be drafted as required on a case-by-case basis to elaborate and clarify the nature and extent of the specifications set forth in this section: | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -0.62793 | 0.379395 | -0.943359 | -1.196289 |
### A. Public Right-of-Way. | 1. Arterial streets: twenty-five feet on both sides of centerline.
2. Collector streets: twenty-five feet on both sides of centerline.
3. Minor streets: twenty-five feet on both sides of centerline.
4. Marginal access road: ten feet on both sides of centerline.
5. Cul-de-sacs: fifty foot diameter. | true | Rules | Nuisance | counties | ak | null | bristol_bay_borough | -1.18457 | -1.21875 | -1.010742 | -1.396484 |
### B. Overall Road Width. | 1. Arterial streets: thirty feet overall width.
2. Collector streets: twenty-four feet overall width.
3. Minor streets: fifteen feet overall width.
4. Cul-de-sacs: twenty feet overall width. | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -1.416016 | -1.455078 | -0.648926 | -1.404297 |
### C. Road Subbase. | 1. Arterial streets: Free and clear of all brush and debris. The removal of organic material may be required. Road subbase matting may be required as determined by the borough.
2. Collector streets: Free and clear of all brush and debris. The removal of organic material and subbase matting may be required as determined... | true | Rules | Buildings | counties | ak | null | bristol_bay_borough | -0.371338 | -0.747559 | -0.187012 | -1.080078 |
### D. Road Embankment. | 1. Arterial street: Minimum of twelve inches of compacted porous fill material.
2. Collector streets: Minimum of twelve inches of compacted porous fill material.
3. Minor streets: Minimum of twelve inches of compacted porous fill material.
4. Marginal access road: Minimum of twelve inches of compacted porous fill mater... | true | Rules | Buildings | counties | ak | null | bristol_bay_borough | -0.473877 | 0.242554 | 0.048279 | 0.096069 |
### § 2.90.170. Maintenance during construction. | The contractor shall maintain the entire highway and related highway facilities located within the project between the beginning of the project and end of the project from the date construction begins until the contractor receives a letter of substantial completion. The contractor shall maintain these areas continually... | true | Rules | Buildings | counties | ak | null | bristol_bay_borough | -0.900391 | -0.532227 | -0.18042 | -0.264893 |
### § 3.04.010. Fiscal year—Annual budget and capital program—Adoption procedure. | The borough fiscal year shall commence the first day of July and end the thirtieth day of June. The borough manager shall prepare and recommend to the assembly an annual budget and capital program, which will be prepared and submitted on or before the third Wednesday of March annually for the next fiscal year; it shall... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.449219 | -0.608398 | -1.201172 | -1.09082 |
### § 3.04.020. Appropriations—Expenditure restrictions—Transfer of funds. | A. No officer, department or board shall, without assembly approval during any budget year, expend or contract to expend any money or incur any liability in excess of the amounts appropriated for that general classification of expenditure by the current budget. All general fund, enterprise fund, special revenue fund, a... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.088867 | 0.161865 | -0.432861 | -0.416016 |
### § 3.04.030. Annual budget—Appropriations—Ordinance required when. | After the public hearing mentioned in Section 3.04.010, the assembly may adopt, with or without amendment, the annual budget as proposed by the manager. The assembly may make supplemental or emergency appropriations, but appropriations may only be made by ordinance. No payment may be authorized or made and no obligatio... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.460938 | 0.297607 | -1.43457 | -0.92041 |
## § 3.04.040. Annual audit–Procedure. | Prior to the end of each fiscal year, the assembly shall designate a certified public accountant or accountants who, as of the end of the fiscal year, shall make an independent audit of the accounts and other evidences of financial transactions of the borough and every borough department. The audit so made shall be sub... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.396484 | -0.599609 | -0.876953 | -0.727051 |
## § 3.04.050. Interest earned on investments. | All investment income produced by the investment of the central treasury of the borough shall be deposited in the general fund.
(Ord. 98-3 § 3, 1998) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.53125 | -1.400391 | -0.724609 | -1.363281 |
## § 3.04.060. Writing off bad debt–Procedures. | A. The treasurer is authorized with manager approval to write off from time to time without assembly approval charges to accounts which are a result of a borough clerical error and outstanding accounts receivable which are less than or equal to five thousand dollars and which have been determined to be uncollectible. T... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.223145 | 0.434814 | -0.185181 | 0.427734 |
### § 3.08.010. Definitions. | A. "Person" includes an individual, a partnership, a corporation, an association, an organization, a fiduciary and any other entity.
B. "Personal property" includes any other property not specifically listed under real property.
C. "Real property" includes not only the land itself, whether laid out in lots or otherwi... | false | Context | null | counties | ak | null | bristol_bay_borough | -0.333984 | -0.11554 | -0.473633 | -1.146484 |
### § 3.08.020. Authorized–Rate restriction–Enforcement. | The assembly may assess, levy, and collect a general tax for school and borough purposes not to exceed three percent of the assessed valuation of all real and personal property, and enforce collection by foreclosure, levy, distress and sale. The levies for school and borough purposes shall not exceed three percent of t... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.06665 | -0.791016 | -0.472656 | -0.388916 |
### § 3.08.030. Exemptions designated. | The following are exempt or partially exempt from taxation:
A. Property owned by a city, borough, or the state is exempt from taxation;
B. The household furniture and personal effects of the head of a family or a household are exempt from taxation;
C. All property used exclusively for nonprofit religious, charitable... | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | -0.512207 | 0.877441 | -1.022461 | -0.743652 |
### § 3.08.070. Taxable property designated. | All real and personal property not expressly exempt by the assembly is subject to annual taxation at its full and true value based upon the actual value of property assessed; provided, all boats and vessels, including those moored to floats or docks the landward terminus of which is within the borough, as well as those... | true | Rules | Other | counties | ak | null | bristol_bay_borough | 0.04425 | 0.440186 | -0.780762 | -0.17749 |
### § 3.08.080. Liability on leased or loaned property—Enforcement. | When any real property, which for any reason is exempt from taxation, is leased, loaned or otherwise made available to and used by a private individual, association or corporation, such property shall be taxable to the extent of the lessee’s or user’s interest therein. Taxes shall be assessed to such lessees or users o... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.184937 | 0.21106 | -0.529297 | 0.263184 |
### § 3.08.090. Rate, equalization date, delinquent date—Fixation procedure. | The rate of levy of tax, the date of equalization of tax and the date when taxes become delinquent shall be fixed by resolution of the assembly, and the levy for school and borough purposes shall be separately made and fixed.
(Ord. 1 § 2(c), 1963) | false | Process | null | counties | ak | null | bristol_bay_borough | -1.037109 | -0.554199 | -0.672363 | -1.001953 |
### § 3.08.100. Exemptions—Residential real property. | Residential real property personally occupied by the owner for a period of one year continuously is exempt in an amount not to exceed fifty thousand dollars of the assessed value of any one residence provided the owner is in good standing with the borough. Residents may not be absent from the borough for more than nine... | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | 0.008469 | 0.549805 | 0.303467 | -0.678223 |
## § 3.08.105. Exemptions—Residential real property—Senior citizen/disabled veteran. | A. The real property owned and occupied as the primary residence and permanent place of abode by a (1) resident sixty-five years of age or older; (2) disabled veteran according to the criteria of AS 29.45.030(i); or (3) resident at least sixty years old who is the widow or widower of a person who qualified for an exemp... | true | Rules | Zoning | counties | ak | null | bristol_bay_borough | 0.36499 | 1.55957 | -0.233765 | -0.141846 |
### § 3.08.150. Tax roll–Deadline–Supplemental tax roll–Procedure–Error not to invalidate. | The assessor shall complete the listing for the annual assessment roll of all real and personal property within the limits of the borough before July 1st of each year; provided, however, the assessor may list undiscovered or omitted personal property to be included on a supplemental tax roll. The listing of all taxable... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.818848 | 0.412598 | -1.135742 | -0.818848 |
### § 3.08.160. Tax roll–Property description. | The assessor may list real property located in any subdivision by lot and block or tract description, and unsubdivided property according to the land office section and township survey description, or by giving the boundaries thereof, or by reference to the book and page of the records of the district recorder where th... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.883789 | 0.324707 | -1.326172 | -1.297852 |
### § 3.08.170. Personal property return–Required–Contents– Procedure. | A. Every person shall submit to the assessor a personal property return of any property owned by him, or in which he has an interest, and of the property held or controlled by him in a representative capacity as of January 1st of each year, in the manner prescribed by this chapter, which return shall be based on proper... | true | Rules | Other | counties | ak | null | bristol_bay_borough | 0.910645 | 1.282227 | -0.117126 | 0.30957 |
### § 3.08.230. Assessment roll–Correction of errors and omissions. | The assessor may correct any error or supply any omission made or arising in the preparation of the assessment roll at any time before the sitting of the board of equalization. It shall be the duty of every person receiving a notice of assessment to advise the assessor of any error or omission he may have observed in t... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.945801 | -1.061523 | -0.746094 | -1.030273 |
### § 3.08.240. Assessment roll–Appeal when–Notice procedure. | Any person who receives notice or whose name appears on the assessment roll may appeal to the board with respect to any alleged error in the valuation, overcharge, omission or neglect of the assessor not adjusted to the taxpayer’s satisfaction. Whenever it appears to the board that there are overcharges or errors or in... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.623535 | 0.708984 | -0.627441 | -0.432373 |
### § 3.08.250. Notice of appeal–Filing–Contents–Time limit–Exception. | Notice of appeal, in writing, specifying the grounds for appeal, shall be filed with the board within thirty days after the date on which the assessor’s notice of assessment was given to the person appealing. Such notice must contain a certification that a true copy thereof was mailed or delivered to the assessor. If n... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.132813 | -0.106079 | -0.250244 | -0.462402 |
### § 3.08.260. Notice of appeal–Assessor to keep records and send notices. | Upon receipt of the notice of appeal, the assessor shall make a record of the same in such form as the assembly may direct, which record shall contain all of the information shown on the assessment roll in respect of the subject matter of the appeal, and the assessor shall place the same before the board, from time to ... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.276367 | -0.186279 | -1.24707 | -1.269531 |
### § 3.08.270. Appeal hearing procedure. | At the time appointed for the hearing of the appeal or as soon thereafter as the appeal may be heard, the board shall hear the appellant, the assessor, other parties to the appeal and their witnesses, and consider the testimony and evidence adduced, and shall determine the matters in question on the merits and render i... | false | Process | null | counties | ak | null | bristol_bay_borough | -0.841309 | -0.634277 | -1.217773 | -1.014648 |
### § 3.08.280. Assessment roll–Changes–Completion. | The assessor shall enter the changes, certified as mentioned in Section 3.08.270, upon his records, and no assessed valuation shall thereafter by changed. After the hearings held by the board of equalization are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the assembl... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.121094 | 0.044006 | -0.577148 | -1.290039 |
### § 3.08.290. Board of equalization–Clerk–Duties. | The borough clerk shall be ex officio clerk of the board of equalization and shall record in the minutes of the meeting all proceedings before the board, and the names of all person protesting assessments. All changes, revisions, corrections, and orders relating to claims or adjustments and all final decisions shall be... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.307617 | -0.266846 | -1.047852 | -0.974121 |
### § 3.08.300. Assessment roll to be basis for tax levying. | All taxes to be levied or collected, except as otherwise provided, shall be calculated, levied and collected upon the assessed values entered in the assessment roll and certified by the assessor as correct, subject to the taxpayer’s right of appeal and to corrections and amendments made in the rolls pursuant to this ch... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.085938 | -0.282959 | -0.846191 | -1.154297 |
### § 3.08.310. Appeal to superior court–Restriction. | Any person feeling aggrieved by any order of the board shall have the right to appeal on a de novo basis to the superior court for the third judicial district of the state; provided, however, that the person has first taken his appeal to the board of equalization.
(Ord. 1 § 9, 1963) | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -1.209961 | -0.76709 | -1.106445 | -0.915039 |
### § 3.08.320. Assessment roll–Supplementary–Same provisions apply–Exception. | All duties imposed upon the assessor and the borough clerk with respect to the annual assessment roll and all provisions of this chapter relating to assessment rolls shall, as far as applicable, apply
Borough of Bristol Bay, AK
§ 3.08.320 BRISTOL BAY CODE § 3.08.360
to supplementary assessment rolls; provided further... | false | Process | null | counties | ak | null | bristol_bay_borough | -0.267578 | 1.444336 | -0.46582 | 0.083862 |
## CHAPTER 3.12 | PROPERTY TAX–DELINQUENT TAXES, LIENS AND FORECLOSURES¹²
§ 3.12.010. Delinquent real property tax collection methods.
A. The borough shall enforce collection of delinquent real property tax liens by annual foreclosure.
B. If a tax on property or on a leasehold interest in tax exempt property is not paid when due, the... | true | Rules | Other | counties | ak | null | bristol_bay_borough | 0.336182 | 0.891113 | -0.220459 | 0.561523 |
### § 3.12.050. Clearing delinquencies. | During the publication or posting of the foreclosure list and up to the time of transfer to the borough, a person may pay the taxes, together with the penalty, interest and costs. The collector shall note payment on the foreclosure list.
(Ord. 30 § 3, 1972) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.866699 | -0.943359 | -0.091858 | -0.588867 |
### § 3.12.060. List mailed to lienholder upon request. | A holder of a mortgage or other lien on real property may request the clerk to send by certified mail notice of a foreclosure list which includes such real property.
(Ord. 30 § 4, 1972) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.144531 | -1.68457 | -0.609375 | -1.199219 |
### § 3.12.070. General foreclosure procedure. | The borough shall bring one general foreclosure proceeding in rem against the properties included in the list. If the owner is unknown, the property is proceeded against as belonging to "unknown owner." Tax foreclosure proceedings have priority over all other civil proceedings except board of adjustment appeals as prov... | false | Process | null | counties | ak | null | bristol_bay_borough | -1.067383 | -0.010841 | -0.756348 | -0.61377 |
### § 3.12.080. Foreclosure list–Answer and objection–Time limit. | A person having an interest in a tract on the foreclosure list may file an answer within thirty days of the date of last publication, specifying his objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid and that... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.580566 | -0.70752 | -0.238159 | -0.259277 |
### § 3.12.090. Judgment. | The court shall, in a proper case, give judgment and decree that the tax liens be foreclosed. It is a several judgment against and a lien on each parcel.
(Ord. 30 § 7, 1972) | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -1.029297 | -0.723145 | -0.750488 | -0.546875 |
### § 3.12.100. Transfer to borough of foreclosed properties–Hearing. | Foreclosed properties are transferred to the borough for the lien amount. When answers are filed, the court may enter judgment against, and order the transfer to the borough of, all other properties on the list pending determination of the matters in controversy. The court shall hear and determine the issues raised by ... | false | Process | null | counties | ak | null | bristol_bay_borough | -0.449219 | -0.269043 | -0.742676 | -0.532715 |
### § 3.12.110. Judgment and decree–Delivery to borough clerk–Constitutes transfer. | The court clerk shall deliver a certified copy of the judgment and decree to the borough clerk.
Borough of Bristol Bay, AK
§ 3.12.110 REVENUE AND FINANCE § 3.12.180
The certified judgment and decree constitutes a transfer to the borough.
(Ord. 30 § 8(b), 1972)
§ 3.12.120. Judgment and decree–Stops objections.
The... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 0.441406 | 0.92627 | -0.460449 | -0.011063 |
### § 3.14.010. Definitions. | The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
- **"Ad valorem taxes"** means those taxes levied by the borough which are based upon the value of taxable property, as determined... | false | Context | null | counties | ak | null | bristol_bay_borough | -0.552734 | 0.359131 | -0.139648 | -0.326172 |
### § 3.14.020. Aircraft registration. | **A.** All persons owning any interest in an aircraft located or operated within the borough shall register and pay taxes assessed by the borough with respect to such aircraft with the borough, in accordance with this chapter.
1. There shall be a rebuttable presumption that the following aircraft are located or operat... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 1.420898 | 0.967285 | -0.216919 | 0.064026 |
### § 3.16.010. Definitions. | Terms in this chapter are defined in this section in a manner to clarify, but are not limited to exact wordage:
A. "Buyer" means a person who purchases raw fish. "Buyer" also includes, but is not limited to, an officer or employee of a corporation or a member or employee of a partnership, limited partnership or a limi... | false | Context | null | counties | ak | null | bristol_bay_borough | -0.588379 | -0.532715 | -0.440674 | -0.846191 |
### § 3.16.020. Tax levied. | There is levied a sales tax of three percent on the sale of all raw fish harvested or sold within the boundaries of the borough, measured by their gross sale value in dollars paid by fish buyers, including indirect consideration and bonus amounts paid for fuel, supplies, gear, ice, handling, tender fees, or delivery, w... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.451904 | -0.693359 | -0.850586 | -0.774902 |
### § 3.16.030. Payment of tax—Procedure—Obligation on seller. | The obligation to pay the tax is upon the seller, however, the buyer shall retain the sales tax at the time of the sale and shall remand the amount retained to the borough as provided in Section 3.16.040. Collection is enforceable by the certified tax collector of the borough; provided, however, that this shall not lim... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.779297 | -0.133057 | -0.805176 | -0.793457 |
### § 3.16.040. Payment of tax—Buyer accountable to borough. | All sales taxes collected or which should have been collected are borough moneys held in trust for the account of the borough by the buyer. The buyer us at all times accountable to the borough for such moneys. The taxes collected or which should have been collected are not subject to garnishment or attachment, and in t... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -1.166016 | -0.530273 | -0.807129 | -0.84375 |
### § 3.16.050. Payment of tax—Deadline—Return information and records of purchases. | The buyer shall pay to the borough all taxes collected or the amount of any taxes which should have been collected on the sales of raw fish harvested or purchased within the borough by the fifteenth of the month following the calendar month in which the taxes were or should have been collected. Every such buyer shall f... | false | Process | null | counties | ak | null | bristol_bay_borough | 0.827148 | 0.896973 | -0.933105 | -0.647461 |
## § 3.16.190. Returns and information declared confidential—Exceptions. | Returns filed with the borough 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 therefrom, shall be kept from inspection by all private persons, except as necessary to investigate and prosecute violations of this ch... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.532227 | -0.36792 | -0.786133 | -0.406738 |
## § 3.16.200. Buyer required to keep records. | Every buyer engaged in activities subject to this chapter shall keep and preserve suitable records of all purchases made by him, and such other books or accounts as may be necessary to determine the amount of tax which he is obliged to remand. Every buyer shall preserve the return reporting such purchases, and shall pr... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.405273 | -0.652344 | 0.231445 | -0.527344 |
## § 3.16.210. Investigations and hearings authorized. | For the purpose of ascertaining the correctness of return, the assembly may hold investigations and hearings concerning any matters covered by this chapter, and may examine any relevant books, papers, records, or memoranda of any buyer or seller and may require the attendance of any seller or buyer, or any officer or e... | false | Process | null | counties | ak | null | bristol_bay_borough | -0.360596 | -0.447021 | -0.668945 | -0.733887 |
## § 3.16.220. Certificate of registration—Failure to obtain—Penalties. | A buyer who is obligated to obtain a certificate of registration but fails to do so within one day from the date of receiving raw fish is subject to a civil penalty of three hundred dollars for failure to initially file for the certificate, and three hundred dollars for each day of business operation thereafter.
(Ord.... | true | Enforcement | Business | counties | ak | null | bristol_bay_borough | -0.572266 | -0.845703 | 0.730469 | 0.612793 |
### § 3.16.230. Failure to file a return. | A buyer who fails to file a return as required by this chapter, or who fails to remit taxes due by the due date, is subject to an initial penalty of ten percent and an additional penalty of five percent per month of the tax due.
(Ord. 32 § 13(2), 1973; Ord. 76-2 § 3, 1976) | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.357666 | -1.474609 | 0.32373 | 0.355713 |
### § 3.16.240. Falsification or misrepresentation of records—Penalties. | Falsification, unless demonstrated to be willful, or misrepresentation of any record required hereunder, subjects the person making such falsification or misrepresentation to a penalty two times the amount of any tax due or lost because of such falsification or misrepresentation and a fine of three hundred dollars for ... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.261963 | -0.794922 | -0.256104 | 0.847656 |
### § 3.16.250. Refusal to allow inspection—Penalty. | The failure of a seller and/or buyer to allow the inspection, at reasonable times, of records required to be kept by this chapter subjects the buyer to a penalty of three times the amount of any deficiency found or estimated to have occurred by the borough in the tax accounting of the seller and/or buyer, if confirmed ... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.585449 | 0.093384 | 0.115845 | 0.147949 |
### § 3.16.260. Estimation of tax by borough. | In the event that the borough is unable to ascertain the tax due to be remitted by a buyer by reason of the buyer’s failure to keep accurate books, refusal to allow inspection, failure to file a return, or falsification of records, the borough may make an estimate of taxes due based on any information available to it. ... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.20166 | -0.336914 | -0.040466 | -0.277344 |
### § 3.16.270. Maintenance of suits. | Nothing in Sections 3.16.220 through 3.16.260 shall prevent the borough from filing and maintaining an action to collect any taxes due or which should have been collected in addition to any penalty assessed.
(Ord. 32 § 13(6), 1973) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.045898 | -0.491211 | -1.145508 | -0.912109 |
### § 3.16.280. Lien created. | The tax as imposed by this chapter together with all penalties and interest, and administrative and legal costs incurred, shall constitute a lien in favor of the borough upon all the buyer’s and seller’s real and personal property. The lien arises upon delinquency, and continues until the liability for the amount is sa... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.209106 | 0.444092 | -0.270996 | 0.211914 |
## § 3.16.290. Accelerated returns required when. | A buyer who fails to file a tax return or who has been late in filing may be required by the assembly to file returns and remit taxes on a daily basis.
(Ord. 32 § 15, 1973; Ord. 76-2 § 4, 1976) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.583496 | -1.321289 | 0.336182 | -0.693359 |
## § 3.16.300. Extensions–Filing deadline. | For good cause shown, the assembly may grant extensions on any time limitation described in this chapter. Any application for an extension must be filed before the date specified as the original time limitation.
(Ord. 32 § 16, 1973) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.822266 | -1.331055 | -0.730957 | -1.494141 |
## § 3.16.310. Criminal acts designated–Penalties. | A. Each of the following acts, unless determined to be unintentional, constitutes a misdemeanor, and is punishable by imprisonment for up to thirty days, and by a fine of up to three hundred dollars, in addition to any civil penalty assessed:
1. Failure to obtain a certificate of registration;
2. Failure to file a re... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 0.489258 | -0.10907 | -0.125977 | 1.25 |
## CHAPTER 3.18 | FISHERIES BUSINESS TAX
§ 3.18.010. Definitions.
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
"Borough" means the Bristol Bay Borough.
"Department" means the borough finance... | true | Rules | Business | counties | ak | null | bristol_bay_borough | 0.905762 | 1.859375 | -0.848633 | -0.431152 |
## § 3.18.030. Exemption for first fifty thousand pounds. | The first fifty thousand pounds of fishery resource processed by a taxpayer in a calendar year that would otherwise be subject to taxation under Section 3.18.020 or 3.18.050 of this chapter is exempt from such taxation.
(Ord. 2019-06 § 3(part), 2019) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.880371 | -0.863281 | -0.467041 | -0.723145 |
## § 3.18.040. Filing return and payment of tax. | A. A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as required by this chapter, and such other information as the department prescribes by regulation. The return must show the state license number and must be signed by the taxpayer or ... | true | Rules | Business | counties | ak | null | bristol_bay_borough | 0.917969 | 0.281738 | -0.102722 | -0.058228 |
## § 3.18.050. Tax imposed on taking of fishery resource. | A. A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in Section 3.18.020 of this chapter is subject to the tax levied in Section 3.18.020 of this chapter on the value of the fishery resource if the person:
1. Transports the fishery resource to a point o... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 1.041992 | 1.134766 | -0.469238 | 0.226685 |
### § 3.18.140. Refusal to allow inspection—Penalty. | The failure of a taxpayer to allow the inspection, at reasonable times, of records required to be kept by this chapter subjects the taxpayer to a penalty of three times the amount of any deficiency found or estimated to have occurred by the borough in the tax accounting of the taxpayer, if confirmed by an independent a... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.548828 | -0.113098 | -0.151001 | 0.263184 |
### § 3.18.150. Maintenance of suits. | Nothing in Sections 3.18.120 through 3.18.140 of this chapter shall prevent the borough from filing and maintaining an action to collect any taxes due or which should have been collected in addition to any penalty assessed.
(Ord. 2019-06 § 3(part), 2019) | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -1.201172 | -0.477783 | -0.969238 | -0.918457 |
### § 3.18.160. Lien created. | The tax as imposed by this chapter together with all penalties and interest, and administrative and legal costs incurred, shall constitute a lien in favor of the borough upon all the taxpayer’s real and personal property. The lien arises upon delinquency, and continues until the liability for the amount is satisfied or... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.07019 | 0.233887 | 0.201416 | 0.497314 |
### § 3.18.170. Criminal acts designated—Penalties. | A. Each of the following acts, unless determined to be unintentional, constitutes a misdemeanor, and is punishable by imprisonment for up to thirty days, and by a fine of up to three hundred dollars, in addition to any civil penalty assessed:
1. Failure to file a return or failure to remit taxes due;
2. Falsification... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 0.41626 | -0.309082 | -0.216675 | 1.359375 |
### § 3.18.180. Sunset provision. | Unless renewed by the assembly, the provisions of Sections 3.18.010 through 3.18.180 of this chapter shall expire on April 30, 2026.
(Ord. 2019-06 § 3(part), 2019) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.143555 | -0.550293 | -0.333496 | -0.994141 |
### § 3.18.300. Liability for tax. | A. A fisheries business in the borough shall file the return and pay the tax imposed by Section 3.18.020 of this chapter.
B. As described in Section 3.18.050 of this chapter, a person taking, purchasing, or otherwise
Borough of Bristol Bay, AK
§ 3.18.300 REVENUE AND FINANCE § 3.18.310
acquiring a fishery resource th... | true | Rules | Other | counties | ak | null | bristol_bay_borough | 0.407959 | 1.603516 | -0.808594 | -0.019806 |
## § 3.18.330. Request for extension of time to file return. | A. Upon a showing of good cause beyond the control of the requester, the department may grant reasonable extensions of time for the filing of the return from the due date. The extensions may not exceed ninety days in total.
B. A request for an extension of time to file the return must be in writing, contain a full sta... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.431885 | -0.53418 | -0.540039 | -0.983887 |
## § 3.18.340. Statement of value and records. | A. The department may require a person, other than a fisheries business, who contracts with the fisheries business for fisheries resource processing, to furnish the department with a statement of value for the resource processed by that person. The statement of value must report the species of fisheries resources proce... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.189209 | 0.238892 | -0.683594 | -0.485352 |
## § 3.18.350. Penalties. | A penalty assessed against a taxpayer under Sections 3.18.120 through 3.18.140 of this chapter must be paid by the taxpayer to the borough within sixty days of the date assessed unless the department determines that good cause exists to extend that deadline for a thirty-day period of time.
(Ord. 2020-03 § 3, 2020)
Bor... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.626953 | -0.257813 | -0.335938 | -0.651367 |
### § 3.20.010. Title and purpose. | The ordinance codified in this chapter shall be known as the transient occupancy tax ordinance. The intent and purpose is to impose a tax upon transient occupancy in any hotel within the borough and to provide a means for the collection thereof.
(Ord. 93-6 § 1, 1993) | false | Context | null | counties | ak | null | bristol_bay_borough | -0.768066 | -1.104492 | -0.824707 | -0.833496 |
### § 3.20.020. Definitions. | Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
**"Guest-night"** for purposes of a rent package plan or tour package plan means one guest who rents or occupies an overnight accommodation for one night. In other words one guest who rents an ov... | false | Context | null | counties | ak | null | bristol_bay_borough | 1.816406 | 1.070313 | -0.134644 | -0.371338 |
## § 3.20.030. Tax imposed. | A. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the borough which is extinguished by payment to the operator. The transient shall pay the tax to the ope... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.071411 | 0.194946 | -0.076538 | 0.035309 |
## § 3.20.040. Exemptions. | No tax shall be imposed upon:
A. Any person as to who, or any occupancy as to which, it is beyond the power of the borough to impose the tax herein provided;
B. Any federal or state officer or employee when on official business;
C. Any officer or employee of a foreign government who is exempt by reason of express pr... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.347168 | 0.256592 | -1.138672 | -0.939941 |
## § 3.20.050. Operator's duties. | Each operator shall collect the tax imposed by this chapter at the same time as the rent is collected from each transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator.
(Ord. 2012-04 § 2 (part), 2012) | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.982422 | -1.625977 | -0.297607 | -0.962402 |
## § 3.20.060. Registration. | Within thirty days after the effective date of the ordinance codified in this chapter, or within thirty days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register said hotel with the finance director and obtain from him a transient occupancy registratio... | true | Rules | Business | counties | ak | null | bristol_bay_borough | 0.842773 | 0.143799 | -0.033722 | 0.313965 |
## § 3.20.070. Reporting and remitting. | A. Each operator shall, on or before the last day of the month following the close of each calendar quarter, make a return to the finance director, on forms provided by him, of the total rents charged and received and the amount of tax due for transient occupancies. At the time the return is filed, the full amount of t... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.360596 | 0.526367 | -0.578125 | -0.058899 |
## § 3.20.080. Penalties and interest. | A. **Original Delinquency.** Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of eight percent of the amount of the tax in addition to the amount of the tax.
B. **Continued Delinquency.** Any operator who fails to remit any delinquent remittance on or before ... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.097412 | 0.181885 | 0.165649 | 1.287109 |
## § 3.20.090. Failure to collect and/or report tax (determination by finance director). | If any operator shall fail or refuse to collect the full amount of tax obligated to be collected under this chapter, or to make, within the time provided in this chapter, any report, or remit said tax or any portion thereof required by this chapter, the finance director shall proceed in such a manner as he may deem bes... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 0.915039 | 1.040039 | -0.35498 | 0.661133 |
## § 3.20.100. Appeal. | Any operator aggrieved by any decision of the finance director with respect to the amount of such tax, interest and penalties, if any, may appeal to the borough assembly by filing a notice of appeal with the borough clerk within fifteen days of the serving or mailing of the determination of tax due. The assembly shall ... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.490723 | -0.397461 | -1.246094 | -0.370605 |
## § 3.20.110. Records. | It shall be the duty of every operator liable for the collection of any payment to the borough of any tax imposed by this chapter to keep and preserve, for a period of six years, all records as may be necessary to determine the amount of such tax as such operator may have been liable for the collection of and payment t... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.399658 | -0.445068 | -0.903809 | -0.63623 |
## § 3.20.120. Refunds. | A. Whenever the amount of any tax, interest and penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the borough under this chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalt... | true | Rules | Business | counties | ak | null | bristol_bay_borough | 0.101257 | 0.96582 | -0.296631 | -0.181519 |
## § 3.20.130. Actions to collect. | Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the borough. Any such tax collected by an operator which has not been paid to the borough shall be deemed a debt owed by the operator to the borough. Any person owing money to the borough un... | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | -0.505859 | -0.239136 | -0.773438 | -0.27124 |
## § 3.20.140. Violation–Penalty. | Any person, firm or corporation violating any provision of this chapter shall be fined not less than fifty dollars nor more than three hundred dollars for each offence; and a separate offence shall be deemed committed on each day during or on which a violation occurs or continues.
(Ord. 93-6 § 14, 1993) | true | Enforcement | Other | counties | ak | null | bristol_bay_borough | 0.213013 | -1.27832 | -0.501953 | 0.737305 |
## § 3.20.150. Lien created. | The tax, as imposed by this chapter, together with all penalties and interest, and the administrative and legal costs incurred, shall constitute a lien in favor of the borough upon all of the operator's real and personal property. The lien arises upon delinquency, and continues until the lien is satisfied or the proper... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.051636 | 0.438477 | -0.314941 | 0.384277 |
## CHAPTER 3.22 | MOTOR VEHICLE REGISTRATION TAX
§ 3.22.010. Tax levied.
There is levied a biennial motor vehicle registration tax within the borough pursuant to the provisions of AS 28.10.431 following the schedule below as such statute may be hereafter amended, revised or replaced, based on the age of the vehicle as determined by mo... | true | Rules | Business | counties | ak | null | bristol_bay_borough | -0.161987 | 1.120117 | -1.138672 | -0.902344 |
## § 3.22.040. Noncommercial trailers. | Pursuant to the authority granted under AS 28.10.421(j), when a person registers a trailer not used or maintained for the transportation of persons or property for hire or for other commercial use, including a boat trailer, baggage trailer, box trailer, utility trailer, house trailer, travel trailer, or trailer rented ... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.166382 | -0.375732 | 0.006153 | -0.669922 |
## § 3.22.050. Application, fees, and taxes. | The proper application, fees, and taxes required for permanent registration of motor vehicles and trailers, as well as issuance of a permanent registration, shall be as required and provided under AS 28.10.
(Ord. 2023-01, 2023)
Borough of Bristol Bay, AK
§ 3.24.010
REVENUE AND FINANCE
§ 3.24.030 | true | Rules | Other | counties | ak | null | bristol_bay_borough | -1.219727 | -0.120178 | -0.562012 | -1.386719 |
## CHAPTER 3.24 | SALE OF BOROUGH PERSONAL PROPERTY
§ 3.24.010. Personal property disposal authority.
The assembly may by motion authorize the disposal of any personal property the estimated market value of which is five hundred dollars or less.
(Ord. 95-4 (part), 1995)
§ 3.24.020. Procedure.
Sales of personal property, material or... | true | Rules | Business | counties | ak | null | bristol_bay_borough | 0.343018 | 0.352051 | -0.773438 | -0.530762 |
### § 3.28.010. Disposal authority by ordinance. | Except where state statute or this code establishes a specific mandatory procedure for disposing of borough real property, the borough may dispose of borough real property in any manner not prohibited by law. Except as required by law, the borough may dispose of borough real property, or any interest therein, only by n... | true | Rules | Other | counties | ak | null | bristol_bay_borough | -0.947754 | -0.491455 | -0.849121 | -0.86377 |
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