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### B. Qualifications. | 1. Participating municipality directors and the alternate director shall be residents of and shall meet the minimum qualifications for election to the governing body of the participating municipality they are appointed to represent.
2. At-large directors may reside in any community within the boundaries of the authori... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.424805 | -0.887207 | -0.841797 | -1.53125 |
### C. Appointment – Filling Vacancies. | 1. Participating Municipality Directors. To first appoint participating municipality directors to the board upon creation of the authority or upon receipt of board notification of its determination and declaration of vacancy, the governing body of the participating municipality shall, not later than 60 calendar days fo... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.266602 | 1.269531 | -0.806641 | -0.745117 |
## § 3.30.110. Meetings. | A. Quorum. A majority of the total membership of the board constitutes a quorum. A director disqualified by law from voting on a question may be considered present for purposes of constituting a quorum. In the absence of a quorum, any director may recess or adjourn the meeting to a later date.
B. Actions. Actions of t... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.447266 | -0.674805 | -0.974121 | -1.171875 |
## § 3.30.120. Subject to public records and open meetings laws. | The authority is subject to AS 40.25.110 through 40.25.220 and to AS 44.62.310 and 44.62.312, as amended.
(Ord. 842 § 12, 2009) | false | Context | null | counties | ak | null | city_borough_of_wrangell | -0.90918 | 0.28125 | -1.125977 | -1.302734 |
## § 3.30.130. Development plan. | A. The authority shall prepare, and shall maintain and keep current by amendment from time to time as necessary or appropriate, an authority project development plan ("development plan").
B. The development plan shall contain, for each proposed project:
1. A general project description which shall identify the need f... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.106018 | 1.618164 | -0.866211 | -0.386963 |
### § 3.36.020. Board functions. | The duties of the school board shall be the administration, management, and policy formulation pertaining to educational, fiscal, and other affairs of the school district within the limitations prescribed by statute and the Charter.
(Ord. 289 § 5, 1973; prior code § 33.20.010) | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.511719 | -1.137695 | -1.118164 | -1.290039 |
### § 3.36.030. Membership – Qualifications. | The school board shall be comprised of five members. The term for each member shall be three years and until a successor takes office. A newly elected school board member shall take his respective office on the first Monday after the election from which day the term of office shall be deemed to run. A candidate for the... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.366211 | -0.935059 | -0.682617 | -1.37207 |
### § 3.36.040. Vacancies. | If a vacancy occurs on the school board, the vacancy shall be filled within 30 days by such procedure as established by school board policy. The person selected shall serve until the next regular election when a successor shall be elected to serve the balance of the term.
(Ord. 888 § 2, 2014; Ord. 289 § 5, 1973; prio... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.24707 | -1.583008 | -1.00293 | -1.34668 |
### § 3.36.050. Policy manual. | The procedures for governing the public and internal affairs of the school board, including meetings, notices, and executive sessions, shall be as promulgated by the school board and published as a separate section in the policy manual and bylaws.
(Ord. 289 § 5, 1973; prior code § 33.20.040) | false | Context | null | counties | ak | null | city_borough_of_wrangell | -1.757813 | -0.553223 | -1.240234 | -1.595703 |
### § 3.36.060. School budget. | The Wrangell school board shall submit the annual school budget by May 1st of each year. The assembly shall appropriate the amount to be made available from local sources from money available for the purpose by June 30th of each year.
(Ord. 622 § 4, 1996)
3. For statutory provisions on schools in boroughs, see AS 29... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.209961 | -0.583496 | -1.068359 | -1.485352 |
## § 3.36.070. Meetings. | All regular meetings of the board shall be held on the third Monday of each month with the exception that the October meeting will be held on the first Monday following the certification of the City and Borough of Wrangell regular election if such certification has not occurred prior to the third Monday of the month. T... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.580078 | -0.632324 | -0.841797 | -1.342773 |
## § 3.40.030. Meetings. | A. The committee may establish rules of procedure and, in the absence of any such rules, meetings shall be conducted pursuant to the most recent edition of Robert's Rules of Order. Meetings shall be held at the call of the chairperson, or a majority of the members, on an "as needed" basis and only on matters assigned j... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.301758 | -0.323975 | -1.128906 | -1.015625 |
## § 3.40.040. Quorum – Recordkeeping. | A. A majority of the committee shall constitute a quorum for the transaction of business, and a minimum majority of four affirmative votes shall be necessary to carry any question.
B. Permanent minutes shall record actions taken and recommendations made by the committee. All approved minutes shall be filed with both b... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.290039 | -0.904297 | -0.847168 | -1.262695 |
## § 3.40.050. Powers and duties. | The committee shall have the following powers and duties:
Only when assigned jointly by the Wrangell and Petersburg assemblies: study and make recommendations to the borough assemblies and SEAPA on design, reconstruction, or improvement of the hydroelectric project known as the "Tyee Lake Hydroelectric Project"; study... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.974121 | 0.596191 | -1.193359 | -0.480225 |
## CHAPTER 3.44 | PLANNING AND ZONING COMMISSION
§ 3.44.010. Established.
There is created a planning and zoning commission, referred to in this chapter as the "commission," in accordance with WMC § 20.08.160.
(Ord. 251 § 5, 1970; prior code § 03.61.010)
§ 3.44.020. Composition.
The commission shall consist of five members from the... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.166016 | -0.089417 | -1.430664 | -1.248047 |
### $\S$ 3.44.080. Quorum. | Three members of the commission shall constitute a quorum. For voting purposes, the vote of a majority of the quorum shall be sufficient for a subject matter's passage or enactment.
(Ord. 941 $\S$ 2, 2018; Ord. 376 $\S$ 5, 1978; prior code $\S$ 03.61.080) | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.464844 | -1.007813 | -1.291016 | -1.302734 |
### $\S$ 3.44.090. Meetings – Rules and regulations. | **A.** The commission may make and alter rules and regulations for its government and procedure consistent with the laws of the state and with the borough charter and ordinances. A true and correct copy of the rules and regulations and as from time to time supplemented or amended shall be filed with the borough clerk w... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.162109 | -0.159302 | -1.199219 | -1.136719 |
### $\S$ 3.44.100. Absence from meetings. | If an appointed member is absent from more than one-half of all the meetings of the commission, regular and special, held within any period of four consecutive calendar months, the member shall thereupon cease to hold office.
(Ord. 674 $\S$ 4, 2000; Ord. 342 $\S$ 5, 1975; prior code $\S$ 03.61.100) | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | -1.541016 | -1.336914 | 0.187378 | -0.47583 |
### $\S$ 3.44.110. Special and professional services. | Whenever the commission finds that the advice and information available from the borough staff is insufficient for them to fulfill their functions, they are empowered to request the borough, through the borough manager's office, to provide special and/or professional services for that purpose.
(Ord. 277 $\S$ 5, 1973; ... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.880371 | -1.097656 | -0.659668 | -1.125977 |
### $\S$ 3.44.120. Powers and duties generally. | It shall be the duty of the commission, and it shall have the power, except as otherwise provided by law, to recommend and make suggestions to the borough assembly and to all other public authorities concerning planning, widening, extending, parking and locating of streets, sidewalks and boulevards; relief of traffic c... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.596191 | 0.862305 | -0.814941 | 0.233032 |
## § 3.44.130. Submission of maps, plats, and plans to commission. | All maps, plans, plats and replats of lands laying out building lots and the streets, alleys, easements, or other portions of the lot intended to be dedicated to public use or for the use of purchasers or owners of lots fronting or adjacent to the land and located within the borough limits, and all plans or plats for v... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.76416 | -0.028946 | -0.937988 | -0.924805 |
## § 3.44.140. Assembly – Commission action on ordinances. | A. Copies of all ordinances for the establishment of the boundaries of any zone or district provided for by WMC § 3.44.120, and all ordinances regulating or limiting the use, height, area, or construction of buildings to be submitted to the assembly shall, before the same are presented to the assembly, be first submitt... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.741699 | 0.539551 | -1.03125 | -0.867188 |
## § 3.44.150. Recommendations and reports to others. | The commission may make recommendations to any person or public authority, with reference to the location of buildings, structures or works to be erected, constructed or altered by or for such person or public authority; provided, however, such recommendation shall not have the force or effect of a law or ordinance, ex... | true | Rules | Buildings | counties | ak | null | city_borough_of_wrangell | -0.80127 | -0.655762 | -1.336914 | -1.194336 |
## § 3.44.160. Receipt of gifts, bequests or devises. | The commission may receive gifts, bequests or devises of property in the name of the borough to carry out any of the purposes of this chapter.
City and Borough of Wrangell, AK
§ 3.44.160 ADMINISTRATION AND PERSONNEL § 3.44.170
(Ord. 376 § 5, 1978; prior code § 03.61.160)
§ 3.44.170. Powers granted by state law.
The... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.126953 | -0.487305 | -1.375 | -1.432617 |
## CHAPTER 3.48 | CIVIL DEFENSE DIVISION
§ 3.48.010. Established.
There is created the division of civil defense for the borough as an agency of the government to be composed of the borough manager and such other persons as he may appoint. The borough manager shall appoint a civil defense director and staff to serve at the pleasure of... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.431641 | -0.17627 | -0.856445 | 0.705078 |
## CHAPTER 3.52 | PARKS AND RECREATION BOARD
§ 3.52.010. Established – Membership – Organization.
A. There shall be created a parks and recreation board, which shall consist of five members appointed by the mayor with the approval of the assembly for overlapping three-year terms. All members of the board shall be residents of the boro... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.847168 | -0.36084 | -0.52002 | -0.800293 |
## § 3.52.045. Regular meetings. | Regular meetings of the parks and recreation board shall be held at least once every quarter as follows: March, June, September, and December. The director or two members of the board may request additional meetings, if necessary. The meetings shall be held on the first Wednesday of each identified month.
(Ord. 1066 §... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.518555 | -1.761719 | -0.916504 | -1.419922 |
## § 3.52.050. Absence from meetings. | If an appointed member is absent for more than one-half of all of the meetings of the board, regular and special, held within any period of four consecutive calendar months, he shall thereupon cease to hold office.
(Ord. 533 § 5, 1988)
City and Borough of Wrangell, AK
ADMINISTRATION AND PERSONNEL
§ 3.52.050 | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | -1.3125 | -1.149414 | 0.327881 | -0.831543 |
## CHAPTER 3.55 | ECONOMIC DEVELOPMENT BOARD
§ 3.55.010. Established – Membership – Organization.
A. There shall be established an economic development board, which shall consist of five members appointed by the mayor with the approval of the assembly for overlapping three-year terms. All members of the board shall be residents of the... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.946777 | 0.147583 | -0.776367 | -0.555176 |
## CHAPTER 3.56 | WRANGELL CONVENTION AND VISITOR BUREAU
§ 3.56.010. Established – Membership – Organization.
A. There shall be a Wrangell convention and visitor bureau which shall consist of five members, qualified and selected as set forth below:
1. The present membership of the bureau is hereby confirmed. Future members shall be a... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -1.016602 | 0.278564 | -0.648438 | -0.890137 |
## CHAPTER 3.60 | OMBUDSMAN
§ 3.60.010. Established – General provisions.
A. Established. There is established the office of ombudsman as a part of the legislative branch of the municipality.
B. Appointment. Pursuant to the provisions of AS 24.55.320, the municipality elects to become subject to the jurisdiction of the Alaska State O... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 0.200073 | 1.329102 | -0.583496 | 0.73584 |
## CHAPTER 4.10 | ECONOMIC DEVELOPMENT
§ 4.10.005. Economic development authorized – Scope.
A. The City and Borough of Wrangell hereby exercises the power to provide for economic development as herein provided.
B. The borough, in order to promote, enhance, further and provide for economic development, may:
1. Levy and collect taxes ... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.646973 | -0.480713 | -1.235352 | -0.639648 |
### § 5.02.010. General investment policy. | Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of public funds, not for speculation, but for investment, considering the probable safety of capital, and the yield to be derived. Of primary importan... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.713379 | -0.166992 | -0.330566 | -0.161743 |
### § 5.02.020. Authority. | The finance director, or his designee in his absence, is the borough official responsible for investments. The assembly may, by resolution, establish additional criteria including, but not limited to, financial solvency ratios for depository banks, limitations on securities, and collateralization requirements not incon... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.928711 | -0.033661 | -0.793945 | -0.880371 |
### § 5.02.030. Hold harmless. | The borough will hold the borough's finance director and his designee harmless with regard to losses on investment transactions undertaken in accordance with the borough charter, borough ordinances and other investment policies authorized by the assembly by resolution.
(Ord. 550 § 5, 1989) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.466797 | -0.854492 | -0.453613 | -0.862793 |
### § 5.02.040. Eligible moneys. | Subject to any restrictions that may exist as to the derivation of the funds, all moneys in all borough funds are eligible for investment.
(Ord. 550 § 5, 1989) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.115234 | -0.913086 | -0.405273 | -1.474609 |
### § 5.02.050. Investments. | Investments shall be restricted to the following, at time of purchase:
A. Treasury bonds, bills, notes, or other general obligation evidences of indebtedness of the United States or an agency or instrumentality of the United States, or of the State of Alaska, or of other states of the United States, or of this borough... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.579102 | 0.960938 | -0.489746 | -0.447021 |
## CHAPTER 5.03 | SET-OFFS PRIOR TO DISBURSEMENTS
§ 5.03.010. Set-offs prior to disbursements.
A. Disbursements of money to a person, firm or corporation shall be made only after all the various receivable accounts of the borough have been reviewed for outstanding balances owed. The disbursement will be reduced by setting off the amou... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.34082 | 0.615234 | -0.499023 | -0.20459 |
### § 5.04.010. Levy and limitations. | A. There shall be assessed, levied and collected a general tax for school and municipal purposes upon all real property. The levies for school and municipal purposes shall not be separately made and fixed, and the aggregate levy shall not exceed three percent of the assessed value of the real property assessed.
B. Boa... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.939941 | -0.741211 | -1.118164 | -0.961914 |
### § 5.04.015. Property tax on leased property – Possessory interest applied. | Possessory Interest shall be applied on all borough-owned leased real property and borough-owned leased tidelands in accordance with AS 29.45.030(A).
(Ord. 1096, 12/16/2025) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.804688 | -0.310059 | -0.439697 | -1.086914 |
### § 5.04.020. Nonlimitation on levy for bond payments. | The limitation provided for in WMC § 5.04.010 does not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate or amount, regardless of whether the bonds are in... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.126953 | -0.443115 | -1.322266 | -0.883789 |
### § 5.04.030. Exemptions. | The following are exempted from the levy imposed under this chapter:
A. All property exempt from taxation as prescribed by Alaska law;
B. For four tax years, that part of residential property equal in value to the cost of qualifying repairs and rehabilitation as provided in WMC § 5.04.035, but not exceeding $10,000. ... | true | Rules | Zoning | counties | ak | null | city_borough_of_wrangell | -1.111328 | 0.818848 | -0.975098 | -0.617676 |
### § 5.04.040. Senior citizen and disabled veteran exemption qualifications. | **A.** Pursuant to AS 29.45.030(e) and the requirements of this section, the first $150,000 of assessed value of real property owned and occupied as the primary residence and permanent place of abode by the following persons is exempt from taxation:
1. A resident 65 years of age or older on January 1st of the assessme... | true | Rules | Zoning | counties | ak | null | city_borough_of_wrangell | 0.667969 | 1.392578 | 0.266113 | -0.205078 |
## § 5.04.120. Assessment roll – Preparation. | A. The assessor shall prepare an annual assessment roll, after consideration of all returns made to him pursuant to this chapter and after careful inquiry from such sources as he may deem reliable.
B. On the roll he shall enter the following particulars:
1. The names and last known addresses of all persons with prope... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.871582 | -0.82373 | -0.825195 | -0.975586 |
## § 5.04.130. Assessment notice. | A. The assessor, or his designee, shall give to every owner, or his authorized agent named in the assessment roll, a notice of assessment showing the assessed value of his property. On the back of each assessment notice shall be printed a summary for the information of the taxpayer of the date when the taxes are payabl... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.588867 | -0.077209 | -0.527832 | -0.715332 |
## § 5.04.140. Publication of notice of equalization hearings. | When all assessment notices have been mailed, the assessor shall cause to be published in a newspaper of general circulation which is published in the borough at least once each week for two successive weeks a notice that the assessment rolls have been completed. The notice shall state when and where the equalization h... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.419922 | -0.112427 | -0.95459 | -1.035156 |
### § 5.04.150. Corrections by assessor. | 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 an assessment notice to advise the assessor of any error or omission he may have observed in the... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.007813 | -1.120117 | -0.879883 | -1.154297 |
### § 5.04.160. Appeal by person assessed. | Any person who receives notice or whose name appears on the assessment roll may appeal, as provided in this chapter, to the board with respect to any alleged error in the valuation, overcharge or omission of the assessor, not adjusted to the taxpayer's satisfaction. A person appealing from a presumed assessment as prov... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | -1.140625 | -0.181763 | -0.466309 | -0.648926 |
### § 5.04.170. Notice of errors or changes in assessment roll. | Whenever it appears to the board that there are overcharges or errors or invalidities in the assessment roll, or in any of the proceedings leading up to or subsequent to the preparation of the roll, and there is no appeal before the board by which the same may be dealt with, or where the name of any person is ordered b... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.546875 | 0.319092 | -0.835449 | -0.702637 |
### § 5.04.180. Filing of appeal by person assessed. | Notice of appeal, in writing, specifying the grounds for appeal shall be filed with the board within 30 days after the date on which the assessor's notice of assessment was given to the person appealing. The notice must contain a certification that a true copy thereof was mailed or delivered to the assessor. If notice ... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.082031 | -0.267334 | -0.224121 | -0.516602 |
### § 5.04.190. Appeal record. | Upon receipt of the notice of appeal, the assessor shall make a record of the same in such form as the board may direct, which record shall contain all 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 time as... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.282227 | -0.729492 | -1.291016 | -1.492188 |
### § 5.04.200. Hearing – Notice. | The board shall cause a notice of the sitting at which the appeal is to be heard to be mailed by
City and Borough of Wrangell, AK
§ 5.04.200 WRANGELL CODE § 5.04.210
the assessor to the person by whom the notice of appeal was given, and to every other person in respect of whom the appeal is taken, to their respective... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.427734 | -0.411377 | -1.162109 | -1.333984 |
## § 5.04.210. Hearing – Procedures. | A. The borough assembly will sit as the board of equalization. The mayor shall be the presiding officer. If the mayor is unable to perform the duties of presiding officer, the remaining board members shall appoint a presiding officer from the membership.
B. The procedures in this section govern hearings before the boa... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -0.662109 | 0.84668 | -0.620605 | -0.253906 |
### § 5.04.260. Assessment roll – Completion. | After the hearings held by the board of equalization on appeals are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the board, which shall be based on values as of January 1st immediately preceding, and he shall certify the same.
(Ord. 255 § 5, 1970; prior code § 60.20.... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.24707 | -0.873535 | -0.567383 | -1.396484 |
### § 5.04.270. Assessment – Computation. | 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, or his designee, as correct, subject to the taxpayer’s rights to appeal and to the corrections made in the rolls pursuant to... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.919922 | 0.053619 | -1.057617 | -1.180664 |
### § 5.04.280. Assessment roll – Validity. | Every assessment roll as completed and certified by the assessor, and as corrected and amended by him from time to time in conformity with this chapter and the decisions of the board, shall, except insofar as the same may be further amended as a result of an appeal to the board, as provided by this chapter, be valid an... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | -0.911621 | -0.524902 | -0.323486 | -1.064453 |
### § 5.04.290. Assessment roll – Delivery to assembly. | When the final assessment records have been completed by the assessor as provided in this chapter, the finance director shall deliver to the assembly on or before June 1st of each year a statement of the total assessed valuation of all real property within the borough.
(Ord. 703 § 4, 2001; Ord. 476 § 8, 1985; Ord. 441... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.25293 | -0.946777 | -1.228516 | -1.250977 |
### § 5.04.300. Differential tax zones – Established. | A differential tax zone is hereby established for the purpose of levying property taxes at a different rate in the area or areas defined in WMC § 5.04.310. The applicable tax zone shall be designated on each taxpayer’s assessment notice.
(Ord. 830 § 1, 2008) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.977539 | -0.473145 | -1.152344 | -1.011719 |
### § 5.04.310. Differential tax zones – Defined. | The differential tax zones established by WMC § 5.04.300 shall include the following:
A. Service Tax Zone. The Full-Service Tax Zone encompasses all areas of the Borough where the City and Borough of Wrangell provides the full range of municipally-supported services, including but not limited to: police, fire protecti... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | 0.638672 | 1.444336 | -1.080078 | -0.220703 |
### § 5.06.010. Definitions. | For purposes of this chapter, the following definitions shall apply, unless the context clearly indicates otherwise:
A. "Guest" or "person" means an individual, corporation, partnership or association paying monetary or other consideration for the use of a sleeping room or rooms in a hotel.
B. "Hotel" means a structu... | false | Context | null | counties | ak | null | city_borough_of_wrangell | 0.389893 | -0.365479 | 0.458496 | -0.822754 |
### § 5.06.020. Imposition of transient occupancy tax. | A. There is hereby levied a tax on hotel room rentals to transients equal to six percent of the room rent, regardless of the number of occupants of such room. This tax shall be applicable to all room rentals to transients, unless the rental is specifically exempted from taxation by constitution or other valid law. Note... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -0.197876 | -0.769043 | -0.205322 | -0.07782 |
### § 5.06.030. Duty to collect and make return. | A. It is the duty of the operator or person furnishing such services to collect the transient occupancy tax from the transient guest and make a return thereof to the borough. All transient occupancy taxes collected or which should have been collected pursuant to this chapter are borough moneys for which the operator is... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 0.806152 | 1.185547 | -0.531738 | 0.280762 |
## CHAPTER 5.08 | SALES TAX
§ 5.08.005. Definitions.
For the purposes of this chapter, the following words and phrases have the meanings hereinafter respectively ascribed to them:
A. "Borough boundaries" means all lands, tidelands, submerged lands, and waterways lying within three nautical miles of the land of the City and Borough of... | false | Context | null | counties | ak | null | city_borough_of_wrangell | 0.955566 | 1.321289 | -1.286133 | -0.979492 |
## § 5.08.010. Levy of tax. | A consumer sales tax is assessed and levied on all retail sales, on all rents, and on all services made, paid or performed within borough boundaries in the regular course of business, and on goods and services of sales conducted online which are deliverable to buyers or consumers located within the borough, on and afte... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.384277 | -0.543945 | -0.932617 | -0.876953 |
## § 5.08.020. Rate of tax. | The consumer sales tax is levied in the amount of seven percent of the sales price of all retail sales, on all rents, and on all services, made, paid or performed within the municipality.
(Ord. 738 § 4, 2003; Ord. 560 § 4, 1990) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.705078 | -1.529297 | -1.054688 | -1.055664 |
## § 5.08.040. Tax levy on aggregate sales amount. | The sales price of all items purchased or delivered at the same time shall be added together and the tax levied on the aggregate amount thereof.
(Ord. 248 § 5, 1969; prior code § 60.10.040) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.167969 | -1.632813 | -1.070313 | -1.308594 |
## § 5.08.050. Exemptions from tax. | The following transactions are exempt from the tax levied under this chapter:
A. Salaries and wages received by an employee from an employer;
B. Sales made and services performed which are not in the regular course of business;
C. Sales, and the gross receipts derived therefrom, when the aggregate amount when comput... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 0.480225 | 0.976563 | -1.282227 | -0.900391 |
## § 5.08.110. Lien for unpaid taxes. | A. The sales tax, interest and penalties imposed by this chapter, and the administrative costs under subsection (F) of this section, shall constitute a lien in favor of the borough upon all of the real and personal property of every person making taxable sales subject to this chapter.
B. The lien imposed by this secti... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 0.016632 | 1.045898 | -0.523926 | 0.847168 |
## § 5.08.120. Payment to director of finance. | The taxes imposed under this chapter shall be paid to and collected by the director of finance, shall be deposited in special accounts and withdrawn therefrom only for the purposes mentioned in WMC § 5.08.070.
(Ord. 467 § 10, 1985; Ord. 248 § 5, 1969; prior code § 60.10.110) | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.34668 | -0.509277 | -0.566406 | -1.47168 |
## § 5.08.130. Sales tax inspector – Duties and enforcement. | A. The borough assembly shall from time to time designate a person to make investigations and inspections of the books and records of the persons, firms and corporations who are liable for taxes under this chapter. Such persons shall be the sales tax inspector of the borough.
City and Borough of Wrangell, AK
§ 5.08.13... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 1.042969 | 0.662109 | -0.558594 | 0.306396 |
### § 5.09.005. Purpose. | The purpose of this chapter is to provide for the levy, collection, and enforcement of an excise tax on marijuana cultivated by a licensed marijuana cultivation facility within the City and Borough of Wrangell for commercial or retail sale purposes, including marijuana cultivated by a standard marijuana cultivation fac... | false | Context | null | counties | ak | null | city_borough_of_wrangell | 0.012978 | -0.103455 | -0.045288 | 0.384277 |
### § 5.09.010. Definitions. | A. "Flowering" means a marijuana plant that has visible crystals, buds, or flowers, or for which the exposure to light is scheduled with the intent to produce crystals, buds, or flowers.
B. "Immature" means a marijuana plant 18 inches or less in height, with no visible crystals, buds, or flowers, and in which the expo... | false | Context | null | counties | ak | null | city_borough_of_wrangell | 0.483887 | 0.785645 | 0.742188 | 0.053009 |
### § 5.09.015. Excise tax on marijuana. | A. An excise tax is imposed on the sale or transfer of all marijuana from a marijuana cultivation facility licensed to operate within the City and Borough of Wrangell pursuant to 3 AAC 306.400, to a retail marijuana store or a marijuana product manufacturing facility, as follows:
1. All nonexempt marijuana sold or tra... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 0.770996 | 1.357422 | 0.109802 | 0.765137 |
## § 5.09.045. Confidential information. | A. Except as otherwise provided in this section, returns filed with the borough for the purpose of complying with the terms of this chapter and all information obtained from such returns are private and confidential, and such returns and information shall be kept from inspection by private persons, to the extent permit... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -0.156006 | 0.537598 | -0.526367 | 0.168945 |
## § 5.09.050. Penalty and interest. | In the event a return is not made or the appropriate excise tax not paid within one month following the reporting month, a penalty of 15 percent of such excise tax as is unpaid shall be added thereto. Interest at the rate of 15 percent per year from the date of delinquency until paid shall accrue monthly.
(Ord. 933 §... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | -0.868164 | -1.381836 | 0.221924 | 0.169556 |
## § 5.09.055. Lien for excise tax, interest and penalty due. | The excise tax, interest and penalty imposed under this chapter shall constitute a lien in favor of the borough upon the assets or property of the licensee within the borough. The lien arises upon delinquency and continues until liability for the amount is satisfied or a judgment against the licensee arising out of the... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -0.579102 | -0.09375 | -0.202881 | -0.034912 |
## § 5.09.060. Records maintenance and inspection. | A. Marijuana cultivation facilities shall keep complete and accurate records to support the information required to be included in the monthly excise tax returns required by this chapter, including sales and transfers. The records must include an accounting for inventories of live plants, trimmings, and any dried produ... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | 0.492432 | -0.003782 | 0.01326 | 0.358154 |
### § 5.10.010. Contractual services defined. | "Contractual services," for the purpose of this chapter, means services performed for the borough by persons not in the employment of the borough, and may include the use of equipment or the furnishing of commodities in connection with the services under express or implied contract. Contractual services include travel;... | false | Context | null | counties | ak | null | city_borough_of_wrangell | -1.34082 | -0.424316 | -0.966797 | -1.194336 |
### § 5.10.012. Public improvement defined. | A. "Public improvement," as used in this chapter, means the erection, building, construction, placement, creation or explosion, demolition or removal of an improvement to land.
B. Funding Required Before Purchase. Unless specific borough assembly approval is given by budget revision, no purchase shall be made, or chan... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.785645 | -0.49292 | -0.162109 | -0.417969 |
### § 5.10.020. Borough manager or authorized personnel to make purchases. | All purchases of supplies, materials, equipment, and contractual services for the offices, departments, and agencies of the borough government shall be made by the borough manager or by other borough personnel in accordance with purchase authorization issued by the borough manager. In the event any purchasing authority... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.316406 | -0.92627 | -0.869629 | -1.226563 |
### § 5.10.030. When prior approval by the assembly is required. | Every contract for, or purchase of, supplies, materials, equipment, contractual services, or public improvements for more than $50,000, excluding freight, shall require the prior approval by motion or resolution of the assembly; and under no circumstances may such contract or purchase be made without first obtaining th... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.472412 | -0.557129 | -0.644531 | -0.258057 |
### § 5.10.035. Purchase or participation agreement for the disposal of electric power. | Any other provision notwithstanding, the borough may enter into an agreement for the purchase, sale or other disposal of electric power, or an agreement providing for participation by the borough in the construction, acquisition or operation of hydroelectric power facilities, upon such terms as the borough assembly may... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.544922 | -0.660156 | -1.413086 | -0.822754 |
### § 5.10.040. When competitive bidding or quotations are required. | City and Borough of Wrangell, AK
§ 5.10.040 WRANGELL CODE § 5.10.040
A. Purchases of, or contracts for, supplies, materials, equipment, contractual services, or public improvements whose cost does not exceed $24,999 in a single transaction may be made on the open market without competitive bidding or quotations.
B. ... | false | Process | null | counties | ak | null | city_borough_of_wrangell | 0.70459 | 1.585938 | -1.014648 | -0.195068 |
## § 5.10.061. Disposal of surplus property.$^{4}$ | A. Except as provided in subsection (B) of this section, all surplus property valued less than $5,000 unsuitable for city and borough use shall be disposed of in accordance with written policies and procedures established by the manager, when the disposal is determined by the manager to be in the best interests of the ... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.219116 | -0.102722 | -0.709473 | -0.389404 |
## § 5.10.062. Disposition of personal property for economic development purposes. | A. In the exercise of the borough's economic development powers, the assembly may determine, in its sole discretion, that it is in the best interest of the borough to dispose of borough-owned personal property, or any interest therein (as determined by the borough assessor or a qualified appraiser), by sale, lease or o... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | 1.804688 | 1.019531 | 0.28125 | 0.902344 |
### § 5.11.010. 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 levied under this code shall be broadly construed and shall favor inclusion rather than e... | false | Context | null | counties | ak | null | city_borough_of_wrangell | -0.315186 | 0.107422 | -0.876465 | -0.21106 |
### § 5.11.020. 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 taxing jurisdiction. The remote seller or marketplace facilitator remits collected sales tax to the Commission on behalf of the taxing jurisdiction, from whom that power is delegat... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -0.998535 | -0.002695 | -1.398438 | -0.898438 |
### § 5.11.030. Imposition – Rate. | A. To the fullest extent permitted by law, a sales tax is levied and assessed on all remote sales where delivery is made within the local taxing jurisdiction(s) that is a member, within the state of Alaska.
B. The applicable tax shall be added to the sales price.
C. The tax rate added to the sales price shall be the ... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | 0.853516 | 1.104492 | -0.995117 | -0.074646 |
## § 5.11.110. Refunds. | A. Upon request from a buyer or remote seller or marketplace facilitator the Commission shall provide a determination of correct tax rate and amount applicable to the transaction. In the case of an overpayment of taxes, the remote seller or marketplace facilitator shall process the refund and amend any returns accordin... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | -0.122009 | -0.563965 | -0.920898 | -0.539551 |
## § 5.11.120. Amended returns. | A. A remote seller or marketplace facilitator may file an amended sales tax return, with supporting documentation, and the Commission 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 remote seller... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | 0.106934 | 0.024261 | -0.716309 | -0.609863 |
## § 5.11.130. Extension of time to file tax return. | Upon written application of a remote seller or marketplace facilitator, stating the reasons therefor, the Commission may extend the time to file a sales tax return but only if the Commission finds each of the following:
A. For reasons beyond the remote seller's or marketplace facilitator's control, the remote seller o... | true | Rules | Business | counties | ak | null | city_borough_of_wrangell | 0.473633 | 0.118286 | -0.03006 | 0.302734 |
## § 5.11.140. Audits. | A. Any remote seller or marketplace facilitator who has registered with the Commission, who is required to collect and remit sales tax, or who is required to submit a sales tax return is subject to a discretionary sales tax audit at any time. The purpose of such an audit is to examine the business records of the remote... | true | Enforcement | Other | counties | ak | null | city_borough_of_wrangell | 1.499023 | 1.379883 | -0.310791 | 1.05957 |
## § 5.11.250. 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 | counties | ak | null | city_borough_of_wrangell | 1.081055 | 1.738281 | -1.303711 | -0.717285 |
### § 5.12.010. Policy established. | The assembly establishes a policy whereby public improvements for which assessments are authorized under the Charter may be financed in whole or in part by the levy and collection of special assessments upon the real property specially benefited by said improvements.
(Ord. 392 § 1(A.010), 1980) | true | Rules | Zoning | counties | ak | null | city_borough_of_wrangell | -1.332031 | -0.591797 | -1.424805 | -1.128906 |
### § 5.12.030. Definitions. | For the purposes of this chapter, the following words shall have the following meanings:
A. "Assembly" means the duly constituted and acting assembly of the borough from time to time.
B. "Assessment" or "assessments" means the assessments appearing on each L.I.D. assessment roll and include the installments thereof a... | false | Context | null | counties | ak | null | city_borough_of_wrangell | 0.020615 | 1.510742 | -0.737793 | -0.663574 |
## § 5.12.090. Special assessment by petition – Mailed notice. | A. Notice of such hearing shall also be mailed to all owners within the proposed district according to the tax roll of the borough at the last address shown thereon, at least 60 days prior to the date set for such hearing if special assessment bonds are to be issued. If special assessment bonds are not to be issued to ... | true | Rules | Zoning | counties | ak | null | city_borough_of_wrangell | -1.28418 | 0.082031 | -1.089844 | -0.703613 |
## § 5.12.100. Special assessment by petition – Hearing. | The public hearing shall be held by the assembly at the time indicated in the notice, which time shall be no earlier than 10 days after the final date of publication of notice.
(Ord. 392 § 1(A.030(e)), 1980) | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.496094 | -1.474609 | -0.738281 | -1.128906 |
## § 5.12.110. Special assessment by petition – Objections. | A. If written protests as to the necessity of the local improvement are made by the owners of benefited property which will bear 50 percent or more of the estimated cost of the improvement, the improvement shall not proceed until the protests have been reduced so that the property of those still protesting shall not be... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -0.384277 | 1.355469 | -0.383057 | -0.138062 |
## § 5.12.120. Special assessment by petition – Manager’s report. | Upon passage by the assembly of a resolution that the improvement is necessary and the petition has sufficient and proper signatures, as provided in WMC § 5.12.070, the assembly shall authorize the borough manager to prepare a report to the assembly concerning the need for the estimated cost of the improvement. The rep... | false | Process | null | counties | ak | null | city_borough_of_wrangell | -1.141602 | -0.142578 | -1.058594 | -0.845703 |
## § 5.12.130. Special assessment by petition – Ordinance or resolution. | If, as and when the assembly finds that the L.I.D. should be formed, it shall by ordinance, or by resolution if special assessment district bonds are not to be issued, find that the creation of such L.I.D. is in the public interest, and create such district, describe the boundaries thereof, describe the improvements to... | true | Rules | Other | counties | ak | null | city_borough_of_wrangell | -1.151367 | 0.575195 | -1.057617 | -0.252441 |
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