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## 8.24.040 Redemption period – Expiration notice. | At least 30 days before the expiration of the period of redemption of any real property ordered sold to the Borough under a judgment and decree as provided herein, the Borough Clerk or designee shall publish a general notice and within five days after the first publication shall send written notice by certified mail, r... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.614258 | 0.255615 | 0.334961 | 0.573242 |
## 8.24.050 Deed to Borough. | A. Unredeemed property in the area of the Borough outside all cities is deeded to the Borough by the Clerk of the court. Unredeemed property in a city is deeded to the city subject to the payment by the city of unpaid Borough taxes and costs of foreclosure levied against the property before foreclosure. The deed shall ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.657227 | 0.657715 | -0.948242 | 0.014717 |
## 8.24.060 Disposition and sale of foreclosed property. | A. The Assembly shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose. If property is retained by the Borough for a public purpose then the following shall apply:
1. The Borough shall provide the former record owner of the property written notice of ... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.008011 | 1.259766 | -0.489014 | 0.210815 |
## 8.24.070 Repurchase by record owner. | A. The former record owner at the time of tax foreclosure of property acquired by the Borough, or the assigns of that former record owner, may repurchase the property for the full amount applicable to the property under the judgment and decree, with interest at a rate of 15 percent a year from the date of entry of the ... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.635742 | 0.276123 | -0.290527 | 0.0979 |
## 8.24.080 Proceeds of tax sale. | A. On sale of foreclosed property the Borough shall divide the proceeds, less cost of collection, between the Borough and the city having unpaid taxes against the property. The division is in proportion to the respective municipal taxes against the property at the time of foreclosure.
B. If tax-foreclosed real propert... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.67334 | 1.24707 | -0.999023 | -0.113708 |
### 8.28.010 Time limitations on the collection of real property taxes. | A. The Borough shall begin no action for delinquent real property taxes, penalties, interest or other charges more than six years after the date when the principal tax becomes due and payable.
B. In the case of reassessments which increase taxes, the time within which to begin an action on the amount of the increase r... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.15686 | 0.184937 | -0.355469 | 0.322266 |
### 8.32.010 Purpose. | It is the purpose of this chapter to provide for the establishment of special assessment procedures by the Borough in accord with state law. (Ord. 2016-40 § 55, 2016; amended during 1993 republication; Ord. 80-16 § 3, 1980. 2004 Code § 3.05.010.) | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -1.498047 | -0.122009 | -1.538086 | -1.381836 |
### 8.32.020 Initiation. | An improvement proposal may be initiated by:
A. A petition to the Borough Clerk signed by the owners of one-half in value of the property to be benefitted; or
B. The Borough Assembly by resolution. (Ord. 80-16 § 3, 1980. 2004 Code § 3.05.020.) | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.045898 | -1.302734 | -0.882324 | -1.175781 |
### 8.32.030 Resolution of necessity. | A. When a petition has been filed with the Borough Clerk and presented to the Assembly or when the Assembly desires to make improvements under this chapter, the Assembly may authorize the Mayor to prepare plans, specifications, profiles and estimated costs of the proposed improvements. After the plans, specifications, ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.241577 | 0.810059 | -0.780273 | -0.187988 |
## 8.32.040 Objections to proposed improvement. | A. The owner of any lot or parcel of land who objects to the amount or apportionment of, or the assessment against the land as set forth in the estimated assessment roll, shall file such objection, in writing, with the Borough Clerk within 60 days from the date of completion of the notice required by FNSBC 8.32.030(C).... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.388916 | 0.874512 | -0.386719 | 0.026642 |
## 8.32.050 Ordinance to proceed. | A. The Assembly shall, after the expiration of the time for filing written objections, determine whether or not it will proceed with the proposed improvements.
B. In the event the Assembly determines to proceed, it shall pass an ordinance to proceed which shall:
1. State the intentions of the Borough to proceed with ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.580566 | 0.524902 | -0.737305 | -0.438965 |
## 8.32.060 Ordinance of assessment. | A. After the actual cost of the public improvements authorized under FNSBC 8.32.050 has been ascertained, the Borough Assembly shall by ordinance assess against each lot and parcel of lands enumerated in the estimated assessment roll adopted under FNSBC 8.32.050. The final assessment roll shall be developed in the same... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.994141 | 1.180664 | -0.993652 | -0.491455 |
## 8.32.070 Notice of assessment ordinance. | A. Within 15 days after the adoption of an ordinance under FNSBC 8.32.060 levying a special assessment, the Finance Director shall mail a statement to the owner of record of each property assessed. The statement shall designate the property, the assessment amount, the time of delinquency and penalties.
B. Within five ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.21582 | 0.001008 | -1.008789 | -0.685547 |
## 8.32.080 Reassessment. | When it appears to the Assembly that a special assessment is invalid or when an assessment is adjudged to be illegal by a court, the Assembly shall order a reassessment whether the improvement has been made or not. Proceedings for a reassessment and for the collection thereof shall be conducted in the same manner as if... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.080078 | -0.488525 | -1.0625 | -0.521973 |
## 8.32.090 Collection of assessments. | A. When any special assessments are levied under this chapter, the Finance Director, on or before the first Monday in May of each year, shall prepare a list of such assessments stating the amounts and time of payment. Such assessments shall be placed upon the tax roll and collected in the same manner and at the same ti... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.055023 | 0.331543 | -1.085938 | -0.188965 |
## 8.32.100 Expenses included in capital improvement cost. | The cost of any capital improvement to be paid for in whole or in part by funds derived from special assessments may include but not be limited to:
A. The purchase price of real estate or any interest thereon when acquired by purchase;
B. The cost of preliminary and other surveys;
C. The cost of preparing plans, spe... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.079102 | -0.369873 | -1.226563 | -0.859375 |
## 8.36.010 Annual levy. | The Assembly shall annually, by ordinance, levy a tax on the full and true value of taxable property taxable under AS 43.56 as assessed by the Alaska Department of Revenue; provided, that the total value of assessed property when combined with the total value of assessed property taxable under Borough and state law sha... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.125 | 0.204102 | -1.069336 | -0.816406 |
## 8.36.020 Rate of levy. | The levy made under FNSBC 8.36.010 shall be at the same rate as the levy made under Chapters 8.04 through 8.28 FNSBC. The total amount of revenue which will be derived from the levy when combined with the revenue derived under Chapters 8.04 through 8.28 FNSBC may not exceed $1,000 per Borough resident. (Ord. 2016-40 § ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.609375 | 0.029144 | -1.310547 | -1.030273 |
## 8.36.030 Notice to taxpayer – Due and delinquent dates. | The provisions of Chapters 8.04 through 8.28 FNSBC relating to tax bills, due and delinquent dates, other administrative provisions and penalties shall apply. (Ord. 2016-40 § 59, 2016; Ord. 74-3, 1974. 2004 Code § 3.46.030.) | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.899414 | 0.385986 | -0.824707 | -0.913086 |
## 8.36.040 Date of lien. | The tax levied under this chapter shall become a lien upon all property taxable hereunder on January 1st of each year; provided, however, that for the year 1974 the lien shall attach on the construction commencement date as defined in AS 43.56. (Ord. 74-3, 1974. 2004 Code § 3.46.040.) | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.214844 | -0.79541 | -0.938477 | -1.046875 |
#### 8.40.010 Application to debt service fund. | A. Unless the Assembly by ordinance specifically provides otherwise, each ordinance providing that a bond proposition be submitted to the voters shall incorporate or is deemed to have incorporated the following clause: “Any balance remaining in the Capital Projects Fund after the completion of the construction shall be... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.181641 | 0.391357 | -0.798828 | -0.728027 |
## 8.44.010 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:
“*Cigarette*” means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, ad... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | 0.587891 | 0.602539 | 1.892578 | 0.104736 |
## 8.44.020 Imposition of excise tax on tobacco products. | A. The Borough hereby levies an excise tax on the distribution of tobacco products brought into the Borough after July 1, 2004, and including electronic smoking products brought into the Borough after July 1, 2024, measured at the rate of 20 percent times the wholesale price of such tobacco products.
B. It is the inte... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.158691 | -0.817383 | -0.032043 | 0.32666 |
## 8.44.030 Exemptions. | The tax imposed under this chapter does not apply to:
A. Tobacco products brought into the Borough by an exchange, commissary, or ship’s stores operated by one of the uniformed services of the United States as defined in 5 USC 2101 if the tobacco products are sold to and for the sole use of authorized personnel accord... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.768555 | 0.341064 | -0.352051 | -0.470703 |
## 8.44.040 Registration. | A. No person may sell, purchase, possess or bring tobacco products in the Borough as a distributor without first registering with the Borough and obtaining a certificate of registration. The application for registration shall be on a form provided by the Borough and must include the information requested by the Borough... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 1.541992 | -0.21167 | 1.140625 | 1.040039 |
## 8.44.050 Prohibited acts and associated penalties. | In addition to the other requirements of this chapter:
A. No distributor shall fail or refuse to pay the tax when it is due and payable as required by this chapter.
B. No distributor shall fail or refuse to make and file any reports required by this chapter.
C. No distributor shall attempt to assign or transfer a ce... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 1.200195 | 0.168213 | 0.230469 | 1.209961 |
## 8.44.060 Procedures and forms. | A. All tobacco products brought into the Borough, unless explicitly exempted by this chapter, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.
B. The Chief Financial Officer and/or their designee shall take all lawful and necessary actions to adminis... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 1.235352 | 0.29834 | -0.42627 | 0.08374 |
## 8.44.070 Monthly reports and payment. | A. Every distributor shall, on or before the fifteenth day of each month, sign, complete and transmit an excise tax report and pay all taxes due for the preceding month. The excise tax report shall be upon forms to be furnished by the Borough. The report must include the wholesale price of the tobacco products brought ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.239258 | -0.685059 | -0.371094 | -0.279785 |
## 8.44.080 Penalties and interest. | A. Penalties. All penalties and remedies enumerated in this chapter are cumulative.
B. Any distributor that fails to pay taxes to the Borough as required by this chapter or fails to file an excise tax report as required by this chapter shall incur the following penalties:
The Fairbanks North Star Borough Code is curr... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.414795 | 0.590332 | -0.322754 | 0.695313 |
## 8.44.090 Estimated tax. | A. If the Borough believes a report contains inaccurate reporting or is unable to ascertain the tax due from a distributor because the distributor failed to file a report, pay taxes, keep accurate books, allow inspection, or maintain the records as required by this chapter, the Borough shall estimate the tax due based ... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.546387 | 0.761719 | -0.415283 | 0.354248 |
## 8.44.100 Lien for tax, interest and penalty due. | The tax, costs, interest and penalty due from a distributor under this chapter shall constitute a lien in favor of the Borough upon the assets or property of such distributor. The lien arises upon delinquency and continues until liability for the amount or judgment is satisfied. The lien is not valid as against a mortg... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.158936 | 0.438232 | -0.458496 | 0.229004 |
## 8.44.110 Administrative appeals. | A. A distributor may appeal to the Chief Financial Officer any estimated tax, penalties, costs, fees, or other decision under this chapter made by a Borough employee other than the Chief Financial Officer. Any appeal must be filed within the earlier of 30 days after the notice of any decision or action taken is mailed ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 0.481689 | 0.663086 | -0.510742 | -0.158936 |
## 8.44.120 Refunds. | A. A distributor may within 60 days of filing an excise tax report submit an amended report along with a written claim for a refund. The distributor claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the Borough.
B. The Borough shall investigate all refund claims and ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.145508 | -0.182617 | 0.034271 | -0.092896 |
## 8.44.130 Record keeping. | A. In order to facilitate the administration and enforcement of the provisions of this chapter, each distributor shall maintain and keep for a period of six years all of the monthly excise tax reports, forms and other records prescribed by this chapter or as prescribed hereafter by the Chief Financial Officer or their ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 1.350586 | 0.636719 | 0.047943 | 0.267578 |
## 8.44.140 Confidentiality of reports and associated documents. | A. Documents in the possession of the Borough by operation of this chapter are available to the public for inspection and copying except as otherwise provided in this section, FNSBC 1.16.010 and state or federal law.
B. If a distributor makes a showing satisfactory to the Chief Financial Officer that a report, record,... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.489502 | 1.329102 | 0.139893 | 0.754395 |
## 8.44.150 Sale of business – Final tax report – Liability of purchaser. | A. If a *distributor* sells, assigns, transfers, conveys, leases, forfeits or abandons the business to another *person*, the *distributor* shall make a final excise tax report and pay all outstanding taxes within 15 days after the date of selling, assigning, transferring, conveying, leasing, forfeiting or abandoning t... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.204468 | 0.33667 | -0.223755 | 0.088013 |
## 8.44.160 Severability. | If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is held to be unconstitutional or in violation of law, then that holding shall not affect the validity of the remainder of this chapter. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.160.) | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.382813 | -1.208008 | -1.104492 | -1.298828 |
## 8.48.010 Definitions. | For the purposes of this chapter, the following words and phrases have the following meanings:
“Director” means the Chief Financial Officer or their designee;
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15, 2026.
“Guest” or “renter” means an individual, firm, partnership... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | 0.411377 | 0.427734 | -0.19043 | -0.711914 |
## 8.48.020 Tax levy. | A. There is hereby levied a tax on the use and privilege of renting a room within the Borough equal to eight percent of the daily rent charged for each room rented for each 24-hour period, or any portion of that period. This tax is imposed upon all room rentals unless the rental is specifically exempted herein or by ot... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.044556 | -0.146484 | -0.073975 | 0.190308 |
## 8.48.030 Operators exempt from room tax collection. | The following operators are exempt from the collection of the room tax:
A. An operator who is exempt from federal income taxation under 26 USC 501(c)(3), and whose income from room rentals is not an unrelated business taxable income under 26 USC 512, is exempt from collecting the tax levied by this chapter. This exemp... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.115601 | 0.507813 | -0.644531 | -0.43042 |
## 8.48.040 Other room tax exemptions. | The following rents are exempt from the room tax levied in this chapter:
A. Rent paid directly to the operator using a purchase order or other means of direct payment by a federal, state, or local government. Government employees traveling on a reimbursement basis are not exempt from taxation and shall be charged the ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.569336 | 0.091248 | -0.647461 | -0.729004 |
## 8.48.050 Registration for tax collection. | A. It is unlawful to engage in business as an operator without obtaining a certificate of registration under this section. An operator shall display its certificate of registration prominently at its place of business.
B. An operator shall obtain a certificate of registration issued by the director before engaging in ... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 1.366211 | 0.085144 | 0.202026 | 0.937988 |
## 8.48.060 Reporting basis and tax collection. | A. The operator shall report and pay the tax on the same basis, cash or accrual, as the operator uses for reporting federal income tax.
B. All operators shall add the tax herein imposed to the room price or charge and shall show the tax as a separate and distinct item; except that, if the tax is included in the price ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.806641 | 0.489014 | -0.196899 | 0.068054 |
## 8.48.070 Prohibited acts and penalties. | In addition to other acts and omissions prohibited by this chapter:
A. No guest shall fail or refuse to pay the tax when it is due and payable to an operator.
B. No operator shall fail or refuse to make and file the reports required by this chapter.
C. No operator shall advertise or state to the public or to any gue... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.833008 | 0.22522 | 0.004547 | 1.087891 |
## 8.48.080 Procedures and forms. | A. Every room rental made within the Borough, unless explicitly exempted by this chapter or a subsequent ordinance, shall be presumed to be subject to the room tax imposed hereunder in any action to enforce the provisions of this chapter.
B. The director shall adopt and amend procedures, regulations, fees, and forms f... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 1.418945 | 0.616211 | -0.413574 | 0.044586 |
## 8.48.090 Tax reporting requirements. | A. Every operator possessing a valid certificate of registration shall file a monthly report not later than the fifteenth day of the month following the month being reported upon. A report must be filed even if it indicates no taxable rentals have been made and no taxes have been collected unless an operator’s certific... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 1.107422 | 1.044922 | -0.137207 | 0.248535 |
## 8.48.100 Penalties, estimated taxes, administrative fees and interest. | A. An operator who fails to file a return, whether taxes are due or not, as required by this chapter shall incur penalties. An operator who fails to collect taxes shall incur penalties. In addition to penalties incurred, the operator shall pay all collected or uncollected taxes as identified by the operator or estimate... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.530762 | 0.835449 | -0.253662 | 0.625 |
## 8.48.110 Recovery of taxes. | A. In addition to the administrative procedures provided in this chapter, taxes due but not paid may be recovered by the Borough through a civil action against the operator or guest.
B. The tax, penalty, administrative fees, collection fees, and interest imposed by this chapter shall constitute a lien in favor of the ... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.532227 | 0.866699 | -0.386963 | 0.802246 |
## 8.48.120 Administrative procedures and appeal. | An operator may appeal to the director any decision, tax liability estimate, penalties, or other costs or actions imposed by a person other than the director. All appeals must be filed within 30 days after the decision, notice of tax liability estimate, penalties, or other notification is mailed to the operator. The ap... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.585938 | 0.450439 | -0.974121 | -0.498047 |
## 8.48.130 Refund of room tax. | A. An operator may within 60 days of filing a monthly report form submit an amended monthly report form along with a written claim for a refund. The operator claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the Borough.
B. The hotel-motel tax administrator shall inv... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 0.058197 | -0.267334 | 0.165405 | -0.022461 |
## 8.48.140 Record keeping. | A. Each operator shall maintain the following records for a period of six years after filing:
1. Tax reports;
2. All guest registers and all other accounting records reflecting and documenting all room rental activity;
3. Rental receipts; and
4. All documentary evidence collected which supports any provided exempti... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.185303 | -0.756348 | -0.426514 | -0.640137 |
## 8.48.150 Confidentiality. | A. Generally, documents in the possession of the Borough are available to the public for inspection and copying. If, however, an operator makes a showing satisfactory to the director that a report, record, application or other information submitted by an operator would, if made public, divulge information entitled to p... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.664063 | 1.291992 | 0.292725 | 0.92041 |
## 8.48.160 Severability. | If any section, subsection, paragraph, sentence, clause or phrase of this chapter is held unconstitutional or in violation of law then that holding shall not affect the validity of the remainder of this chapter. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.150.)
The Fairbanks North Star Borough Code is current through Or... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -1.545898 | -0.852051 | -1.181641 | -1.287109 |
### 8.48.170 Prospective application only. | The penalties, estimated taxes, administrative fees, and other provisions set forth herein shall have prospective effect only. Prior decisions imposing penalties, fees, interest, and estimating taxes shall not be amended nor adjustments or refunds allowed based on these provisions. (Ord. 2002-39 § 2, 2002. 2004 Code § ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.905273 | -0.605957 | -0.645508 | -1.068359 |
### 8.52.010 Definitions. | For purposes of this chapter, the following definitions apply except where the context clearly indicates a different meaning:
> “Alcoholic beverage” means a spirituous, vinous, malt, or other fermented or distilled liquid, whatever the origin, that is intended for human consumption as a beverage and that contains one-... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | 0.631836 | 0.749512 | 0.024918 | -0.037994 |
### 8.52.020 Purpose and intent. | The purpose and intent of the tax imposed under this chapter is to raise revenues and diversify the Borough’s tax base. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the sales of alcoholic beverages clearly fall within an exemption defined in this chapter. Any and al... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.919922 | -0.472412 | -0.931641 | -0.541016 |
## 8.52.030 Tax levy. | A. There is hereby levied an *alcoholic beverage tax* on the retail sale of alcoholic beverages equal to five percent times the selling price of all sales made within the Borough, except sales specifically exempted herein.
B. All taxes imposed by this chapter are due and payable by the buyer at the time of sale and ar... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.229492 | -1.011719 | -0.200439 | -0.077698 |
## 8.52.040 Exemptions. | The following sales are exempt from the collection of the *alcoholic beverage tax*:
A. Retail sales within the City of Fairbanks and the city of North Pole up to a total tax amount of five percent of the sales price from the Borough tax or the amount the city separately levies a sales tax on the same item, whichever i... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.612305 | -0.023682 | -0.995117 | -0.611328 |
## 8.52.050 Certificate of registration for tax collection. | A. All sellers of alcoholic beverages within the Borough, except sellers engaged in sales entirely exempt under FNSBC 8.52.040, must possess a current certificate of registration, for the purpose of collecting and remitting the tax under this chapter, prior to engaging in any retail sales.
B. All sellers requiring a c... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 1.305664 | 0.497314 | 0.093201 | 0.862793 |
## 8.52.060 Obligation of seller. | It is the obligation of the seller engaging in retail sales not exempt under FNSBC 8.52.040 to collect the taxes imposed by this chapter. All such taxes shall be due and payable by the buyer to the seller at the time of the sale made within the Borough. The seller shall hold such taxes in trust for the benefit of the F... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.841797 | -0.853516 | -0.888184 | -0.458252 |
## 8.52.070 Reporting basis and tax collection. | A. The seller shall report and remit the tax on the same basis, cash or accrual, as the seller uses for reporting federal income tax.
B. Upon collection by the seller of the tax imposed herein, title to the collected tax immediately vests in the Borough, and the tax shall be held in trust by the seller until remitted ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.769043 | 0.247437 | -0.612793 | 0.425293 |
## 8.52.080 Prohibited acts and associated penalties. | In addition to the other requirements of this chapter:
A. No buyer shall fail or refuse to pay the tax when it is due and payable as required by this chapter.
B. No seller shall fail or refuse to make and file any reports required by this chapter.
C. No seller shall fail or refuse to remit the tax to the Borough as ... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.37793 | 0.111572 | -0.251221 | 0.664551 |
## 8.52.090 Procedures and forms. | A. Every sale made within the Borough, unless explicitly exempted by this chapter, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.
B. The director shall take all lawful and necessary actions to administer this chapter including, but not limited to, ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 1.286133 | 0.58252 | -0.751953 | -0.131348 |
## 8.52.100 Submittal of forms and remittance requirements. | A. The alcoholic beverage tax administrator shall provide monthly report forms to all sellers that possess current certificates of registration. Sellers making any taxable retail sale in any month shall remit to the Borough the full amount of the tax collected no later than the fifteenth day of the following month alon... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.387939 | -0.5 | -0.663086 | -0.61084 |
## 8.52.110 Penalties, interest, fees and tax remittance. | A. Any seller that fails to collect and/or remit taxes to the Borough as required by this chapter or fails to file a monthly report form as required by this chapter shall incur the following penalties:
<table>
<thead>
<tr>
<th>Month Filing For</th>
<th>Report/Remittance Due Date</th>
<th>Late R... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.425537 | 0.574219 | -0.219604 | 0.831543 |
## 8.52.120 Estimated tax. | If the Borough is unable to ascertain the tax due from a seller because the seller failed to file a monthly report as required under this chapter, remit collected taxes, collect taxes, keep accurate books, allow inspection, or maintain the records required by this chapter, or has falsified records, the Borough shall es... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.189575 | 0.391357 | -0.353027 | -0.289063 |
## 8.52.130 Lien for tax, interest and penalties. | A. In addition to any other remedies and administrative procedures provided under this chapter, the Borough may file a civil action against any seller and/or buyer for recovery of any tax, unremitted tax, penalties, interest, costs, and fees, that have not been paid or remitted when due. The Borough must file any such ... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.750977 | 0.712891 | -0.358643 | 0.890137 |
## 8.52.140 Administrative appeals. | A. A seller or buyer may appeal to the director any estimated tax, penalties, costs, fees, or other decision under this chapter made by a Borough employee other than the director. Any appeal must be filed within the earlier of 30 days after the notice of any decision is mailed to the seller or buyer, or 30 days after t... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.100525 | 0.062378 | -0.665039 | -0.236084 |
## 8.52.150 Refunds. | A. A seller may within 60 days of filing a monthly report form submit an amended monthly report form along with a written claim for a refund. The seller claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the Borough.
The Fairbanks North Star Borough Code is current th... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.044952 | -0.095337 | 0.109436 | -0.016251 |
## 8.52.160 Record keeping. | A. A seller shall keep complete and accurate books, records, and accounts, showing all inventory purchases and the gross receipts for all sales made within the Borough, for a period of six years from the date of each sale. In addition to all other record keeping requirements under this chapter, a seller shall maintain ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.407471 | 0.176147 | 0.004955 | -0.194336 |
## 8.52.170 Confidentiality of monthly reports and associated documents. | A. Documents in the possession of the Borough by operation of this chapter are available to the public for inspection and copying subject to subsection (B) of this section and FNSBC 1.16.010.
B. If a seller makes a showing satisfactory to the director that a report, record, application or other information submitted b... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.464844 | 1.288086 | 0.266846 | 0.698242 |
## 8.52.180 Severability. | If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is held to be unconstitutional or in violation of law, then that holding shall not affect the validity of the remainder of this chapter. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.180.) | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.416016 | -1.138672 | -1.125977 | -1.322266 |
## 8.54.010 Definitions. | For purposes of this chapter, the following definitions apply except where the context clearly indicates a different meaning:
“Buyer” or “consumer” means, without limiting the scope thereof, any person or any other entity that purchases and/or contracts to purchase any marijuana or marijuana products for consumption a... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | 1.306641 | 1.589844 | 0.151001 | 0.056885 |
## 8.54.020 Purpose and intent. | The purpose and intent of the tax imposed under this chapter is to raise revenues and diversify the Borough’s tax base. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the sales of *marijuana* or *marijuana products* clearly fall within an exemption defined in this cha... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.603027 | -0.517578 | -0.67334 | -0.195557 |
### 8.54.030 Areawide sales tax levy. | A. There is hereby levied a tax equal to five percent of the sales price, upon buyers of all retail sales of marijuana and marijuana products made within the Fairbanks North Star Borough. This tax is imposed on all retail sales of marijuana and marijuana products unless the sale is specifically exempted herein or by ot... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.132813 | -1.170898 | -0.201538 | 0.23291 |
### 8.54.040 Exemptions. | The following sales are exempt from the collection of the marijuana and marijuana product tax:
A. Sales within the City of Fairbanks and the city of North Pole are partially exempt from the Borough tax by the amount of sales tax the city separately levies on the same item up to five percent of the sales price subject ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.141235 | 0.21936 | -0.660645 | -0.085266 |
### 8.54.050 Certificate of registration for tax collection. | A. All sellers of marijuana or marijuana products within the Borough, except sellers engaged in sales entirely exempt under FNSBC 8.54.040, must possess a current certificate of registration, for the purpose of collecting and remitting the tax under this chapter, prior to engaging in any retail sales.
The Fairbanks No... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 1.529297 | 0.39209 | 0.525391 | 1.167969 |
## 8.54.060 Obligation of seller. | It is the obligation of the seller engaging in retail sales not exempt under FNSBC 8.54.040 to collect the taxes imposed by this chapter. All such taxes shall be due and payable by the buyer to the seller at the time of the sale made within the Borough. The seller shall hold such taxes in trust for the benefit of the F... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.932617 | -0.956543 | -0.783203 | -0.441895 |
## 8.54.070 Reporting basis and tax collection. | A. The seller shall report and remit the tax on the same basis, cash or accrual, as the seller uses for reporting federal income tax.
B. Upon collection by the seller of the tax imposed herein, title to the collected tax immediately vests in the Borough, and the tax shall be held in trust by the seller until remitted ... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.763184 | 0.496582 | -0.59668 | 0.530273 |
## 8.54.080 Prohibited acts and associated penalties. | In addition to the other requirements of this chapter:
A. No buyer shall fail or refuse to pay the tax when it is due and payable as required by this chapter.
B. No seller shall fail or refuse to make and file any reports required by this chapter.
C. No seller shall fail or refuse to remit the tax to the Borough as ... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.377197 | 0.008217 | -0.167603 | 0.780762 |
## 8.54.090 Procedures and forms. | A. Every sale made within the Borough, unless specifically exempted by this chapter, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.
B. The director shall take all lawful and necessary actions to administer this chapter including, but not limited to... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 1.648438 | 1 | -0.578613 | 0.355957 |
## 8.54.100 Submittal of forms and remittance requirements. | A. The marijuana and marijuana product tax administrator shall provide monthly report forms to all sellers that possess current certificates of registration. Sellers making any taxable retail sale in any month shall remit to the Borough the full amount of the tax collected no later than the fifteenth day of the followi... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | -0.205078 | -0.4729 | -0.482178 | -0.133545 |
## 8.54.110 Penalties, interest, fees and tax remittance. | A. Any seller that fails to collect and/or remit taxes to the Borough as required by this chapter or fails to file a monthly report form as required by this chapter shall incur the following penalties:
<table>
<tr>
<th>Month Filing For</th>
<th>Report/Remittance Due Date</th>
<th>Late Report Penalty $50.... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.603516 | 0.538574 | -0.201538 | 0.915527 |
### 8.54.120 Estimated tax. | If the Borough is unable to ascertain the tax due from a seller because the seller failed to file a monthly report as required under this chapter, remit collected taxes, collect taxes, keep accurate books, allow inspection, or maintain the records required by this chapter, or has falsified records, the Borough shall es... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | 0.36377 | -0.221558 | -0.180054 | -0.212646 |
### 8.54.130 Lien for tax, interest and penalties. | A. In addition to any other remedies and administrative procedures provided under this chapter, the Borough may file a civil action against any seller and/or buyer for recovery of any tax, unremitted tax, penalties, interest, costs, and fees, that have not been paid or remitted when due. The Borough must file any such ... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.788086 | 0.666016 | -0.334717 | 0.953613 |
### 8.54.140 Administrative appeals. | A. A seller or buyer may appeal to the director any estimated tax, penalties, costs, fees, or other decision under this chapter made by a Borough employee other than the director. Any appeal must be filed within the earlier of 30 days after the notice of any decision is mailed to the seller or buyer, or 30 days after t... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 0.002289 | 0.094849 | -0.657715 | -0.252441 |
## 8.54.150 Refunds. | A. A seller may within 60 days of filing a monthly report form submit an amended monthly report form along with a written claim for a refund. The seller claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the Borough.
B. The marijuana and marijuana product tax administ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 0.424561 | -0.184326 | 0.335693 | 0.256592 |
## 8.54.160 Record keeping. | A. A seller shall keep complete and accurate books, records, and accounts, showing all inventory purchases and the gross receipts for all sales made within the Borough, for a period of six years from the date of each sale. In addition to all other record keeping requirements under this chapter, a seller shall maintain ... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.899414 | 0.225098 | 0.260254 | 0.259033 |
## 8.54.170 Confidentiality of monthly reports and associated documents. | A. Documents in the possession of the Borough by operation of this chapter are available to the public for inspection and copying subject to subsection (B) of this section and Chapter 1.16 FNSBC.
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15, 2026.
B. If a seller makes a... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.483398 | 1.061523 | 0.345459 | 0.776367 |
## 8.54.180 Severability. | If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is held to be unconstitutional or in violation of law, then that holding shall not affect the validity of the remainder of this chapter. (Ord. 2016-67 § 2, 2016.)
The Fairbanks North Star Borough Code is current through Ordinance 2025-3... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.485352 | -1.03418 | -1.045898 | -1.191406 |
### 8.56.010 Established. | A. There is hereby established the Fairbanks North Star Borough Solid Waste Collection District. The district is not a service area. The district shall consist of the area lying within the boundaries of the city of North Pole and the area outside all the cities in the Borough.
B. The Assembly may levy taxes, charges, ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.831543 | -0.907715 | -0.90625 | -0.45874 |
### 8.60.010 Establishment and waiver of user fees. | The Mayor shall examine the services provided by the Borough and shall determine which services confer benefits on individuals or specific user groups which are not conferred on the Borough population at large. The Mayor shall update said survey annually and submit proposed user fees to the Assembly for adoption with t... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.342041 | 0.493896 | -0.3479 | -0.466797 |
## 8.60.020 Waiver of ambulance fees. | The Borough will waive ambulance fees for volunteer firefighters and volunteer medics and their spouses, and minor dependent children. The volunteer must meet the following criteria:
A. A current and active volunteer of a state of Alaska and Fairbanks North Star Borough recognized first responder service, registered f... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.442871 | -0.240967 | 0.03479 | 0.057251 |
## 9.04.010 Offense against public property – Penalty. | A. No person may enter upon, occupy or use any Borough park or recreation facility except in accordance with Borough parks and recreation rules and regulations.
B. No person may move, deface, damage or destroy any park or recreation property.
C. No person may put or throw any kind of garbage, rubbish or material, or ... | true | Enforcement | Nuisance | counties | ak | null | fairbanks_north_star_borough | 0.946777 | -0.785156 | 0.158203 | 0.916504 |
## 9.04.020 Loss, retention or destruction of library property. | A. Any person who checks out library property, whether for themselves or another, is hereby presumed to be in possession of said property until said property is returned to the library. No person shall wilfully retain possession of library property more than 15 days after being notified that such property is overdue. N... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.555176 | -0.728516 | 1.00293 | 0.971191 |
## 9.04.030 Consumption, possession of alcohol in Borough parks. | A. No person may consume, possess, or otherwise use alcoholic beverages of any sort in areas posted “no alcoholic beverages allowed” in any Fairbanks North Star Borough park.
B. For the purposes of this section, “possession” means having physical possession of or exercising dominion or control over alcoholic beverages... | true | Enforcement | Nuisance | counties | ak | null | fairbanks_north_star_borough | 1.385742 | -0.476318 | 2.050781 | 1.112305 |
## 9.04.040 Smoking in Borough parks. | A. Smoking is prohibited in any Fairbanks North Star Borough park or area of a park posted “smoking prohibited by law – fine $50.”
B. For the purposes of this section, the following definitions apply:
> “Electronic smoking device” means any product containing or delivering nicotine or any other substance intended for... | true | Rules | Nuisance | counties | ak | null | fairbanks_north_star_borough | 1.588867 | 0.804688 | 2.259766 | 1.512695 |
### 9.08.010 Cooperation with State Beverage Control Board. | It is declared the policy of the Fairbanks North Star Borough to cooperate with and aid the Alcoholic Beverage Control Board for the state of Alaska in determining the fitness of applicants requesting a transfer, renewal or issuance of a new alcoholic beverage license. (Ord. 2025-32 § 72, 2026; Ord. 71-19, 1971. 2004 C... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.802246 | -1.102539 | 0.251221 | -0.540039 |
### 9.08.020 Licensing procedure. | A. Upon receipt of notice from the Alcoholic Beverage Control Board for the state of Alaska of the Board’s receipt of an application or intent to approve the transfer, renewal or issuance of a new alcoholic beverage license:
1. The Borough Mayor or their authorized agent shall investigate to determine if the Borough h... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 1.557617 | 1.132813 | 0.737793 | 0.896484 |
## 9.08.030 Hours of sale. | A. Package Stores. A package store licensee may not sell, offer for sale, give, furnish or deliver any alcoholic beverage on any licensed premises between the hours of 2:00 a.m. and 8:00 a.m.
B. Beverage Dispensaries and Other Premises Licensed for Consumption. A person may not sell, offer for sale, give, furnish or d... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.283691 | -0.46167 | 1.624023 | 0.594238 |
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