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City & Borough of Wrangell, AK chevron_right chevron_right Municipal Code chevron_right Title 5 Revenue and Finance

Title 5 Revenue and Finance

Chapter 5.02 INVESTMENT OF BOROUGH FUNDS
§ 5.02.010 General investment policy.
§ 5.02.020 Authority.
§ 5.02.030 Hold harmless.
§ 5.02.040 Eligible moneys.
§ 5.02.050 Investments.
§ 5.02.060 Collateralization.
§ 5.02.070 Investments placed.
§ 5.02.080 Maturities.
§ 5.02.085 Sale of borough-held notes.
§ 5.02.090 Reports.
Chapter 5.03 SET-OFFS PRIOR TO DISBURSEMENTS
§ 5.03.010 Set-offs prior to disbursements.
Chapter 5.04 PROPERTY TAX
§ 5.04.010 Levy and limitations.
§ 5.04.015 Property tax on leased property – Possessory interest applied.
§ 5.04.020 Nonlimitation on levy for bond payments.
§ 5.04.030 Exemptions.
§ 5.04.035 Repair and rehabilitation exemption qualification.
§ 5.04.036 Exemption – Timber processing.
§ 5.04.040 Senior citizen and disabled veteran exemption qualifications.
§ 5.04.045 Volunteer firefighters and providers of emergency medical services (EMS) exemption.
§ 5.04.060 Fire protection system exemption qualifications.
§ 5.04.065 Permanent vehicle registration.
§ 5.04.080 Assessor – Designee.
§ 5.04.090 Assessment – Determination.
§ 5.04.095 Reevaluation.
§ 5.04.100 Listing of property.
§ 5.04.110 Description of property.
§ 5.04.120 Assessment roll – Preparation.
§ 5.04.130 Assessment notice.
§ 5.04.140 Publication of notice of equalization hearings.
§ 5.04.150 Corrections by assessor.
§ 5.04.160 Appeal by person assessed.
§ 5.04.170 Notice of errors or changes in assessment roll.
§ 5.04.180 Filing of appeal by person assessed.
§ 5.04.190 Appeal record.
§ 5.04.200 Hearing – Notice.
§ 5.04.210 Hearing – Procedures.
§ 5.04.220 Appeal records.
§ 5.04.230 Appeal to superior court.
§ 5.04.240 Recordkeeping – Clerk of the board.
§ 5.04.250 Recordkeeping – Assessor.
§ 5.04.260 Assessment roll – Completion.
§ 5.04.270 Assessment – Computation.
§ 5.04.280 Assessment roll – Validity.
§ 5.04.290 Assessment roll – Delivery to assembly.
§ 5.04.300 Differential tax zones – Established.
§ 5.04.310 Differential tax zones – Defined.
§ 5.04.320 Differential tax zones – Adoption – Classes – Review.
§ 5.04.330 Assembly authority to fix tax rate.
§ 5.04.340 Mailing of tax statements.
§ 5.04.350 Delinquent date for payment of taxes.
§ 5.04.360 Penalty and interest for late payments.
§ 5.04.370 Enforcement of delinquent real property taxes.
§ 5.04.380 Enforcement of delinquent personal property taxes.
§ 5.04.390 Distraint and sale of personal property.
§ 5.04.400 Warrant of distraint.
§ 5.04.410 Notice of sale at public auction.
§ 5.04.420 Sale of seized property.
§ 5.04.430 Return on sale.
§ 5.04.440 Proceeds of sale.
Chapter 5.06 TRANSIENT OCCUPANCY TAX
§ 5.06.010 Definitions.
§ 5.06.020 Imposition of transient occupancy tax.
§ 5.06.030 Duty to collect and make return.
§ 5.06.040 Tax to be paid quarterly.
§ 5.06.050 Penalty, interest and collection procedures.
§ 5.06.060 Limitations of use of tax proceeds.
Chapter 5.08 SALES TAX
§ 5.08.005 Definitions.
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§ 5.08.010 Levy of tax.
§ 5.08.020 Rate of tax.
§ 5.08.040 Tax levy on aggregate sales amount.
§ 5.08.050 Exemptions from tax.
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§ 5.08.060 Sales-tax-free day(s).
§ 5.08.070 Limitations of use of tax proceeds.
§ 5.08.080 Duty to collect and make return.
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§ 5.08.090 Quarterly returns.
§ 5.08.095 Confidential information.
§ 5.08.100 Penalty and interest.
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§ 5.08.105 Collection procedures.
§ 5.08.110 Lien for unpaid taxes.
§ 5.08.120 Payment to director of finance.
§ 5.08.130 Sales tax inspector – Duties and enforcement.
§ 5.08.140 Discrepancies in returns – Investigation – Collection procedure.
§ 5.08.160 Severability.
§ 5.08.170 Ratification.
Chapter 5.09 EXCISE TAX ON MARIJUANA
§ 5.09.005 Purpose.
§ 5.09.010 Definitions.
§ 5.09.015 Excise tax on marijuana.
§ 5.09.020 Exemptions.
§ 5.09.025 No tax-free days for excise tax on marijuana.
§ 5.09.030 Disposition of proceeds.
§ 5.09.035 Monthly excise tax returns and payment of excise tax due.
§ 5.09.040 Collection procedures.
§ 5.09.045 Confidential information.
§ 5.09.050 Penalty and interest.
§ 5.09.055 Lien for excise tax, interest and penalty due.
§ 5.09.060 Records maintenance and inspection.
Chapter 5.10 PURCHASES AND SALES
§ 5.10.010 Contractual services defined.
§ 5.10.012 Public improvement defined.
§ 5.10.020 Borough manager or authorized personnel to make purchases.
§ 5.10.030 When prior approval by the assembly is required.
§ 5.10.035 Purchase or participation agreement for the disposal of electric power.
§ 5.10.040 When competitive bidding or quotations are required.
§ 5.10.045 Contractor and professional services performance evaluation and disqualification.
§ 5.10.050 When competitive bidding or quotations are not required.
§ 5.10.055 Duty to timely submit invoices following fiscal year-end.
§ 5.10.060 Authority to dispose of surplus property.
§ 5.10.061 Disposal of surplus property.
§ 5.10.062 Disposition of personal property for economic development purposes.
§ 5.10.065 Findings supporting local hire requirement on public improvement contracts.
§ 5.10.070 Local hire required on public improvement contracts.
Chapter 5.11 REMOTE SELLER SALES TAX
§ 5.11.010 Interpretation.
§ 5.11.020 Title to collected sales tax.
§ 5.11.030 Imposition – Rate.
§ 5.11.040 Obligation to collect tax – Threshold criteria.
§ 5.11.050 No retroactive application.
§ 5.11.060 Payment and collection.
§ 5.11.070 Remote seller and marketplace facilitator registration requirement.
§ 5.11.080 Tax filing schedule.
§ 5.11.090 Estimated tax.
§ 5.11.100 Returns – Filing contents.
§ 5.11.110 Refunds.
§ 5.11.120 Amended returns.
§ 5.11.130 Extension of time to file tax return.
§ 5.11.140 Audits.
§ 5.11.150 Audit protest.
§ 5.11.160 Penalties and interest for late filing.
§ 5.11.170 Repayment plans.
§ 5.11.180 Remote seller or marketplace facilitator record retention.
§ 5.11.190 Cessation or transfer of business.
§ 5.11.200 Use of information on tax returns.
§ 5.11.210 Violations.
§ 5.11.220 Penalties for violations.
§ 5.11.230 Sellers with a physical presence in the taxing jurisdiction.
§ 5.11.240 Remittance of tax – Remote seller held harmless.
§ 5.11.250 Definitions.
§ 5.11.260 Supplemental definitions.
Chapter 5.12 IMPROVEMENTS AND ASSESSMENTS
§ 5.12.010 Policy established.
§ 5.12.020 Applicability of state law.
§ 5.12.030 Definitions.
§ 5.12.040 Abandonment of proceedings.
§ 5.12.050 Curative provision.
§ 5.12.060 Special assessment by petition – Petition.
§ 5.12.070 Special assessment by petition – Assembly review of petition.
§ 5.12.080 Special assessment by petition – Notice of hearing.
§ 5.12.090 Special assessment by petition – Mailed notice.
§ 5.12.100 Special assessment by petition – Hearing.
§ 5.12.110 Special assessment by petition – Objections.
§ 5.12.120 Special assessment by petition – Manager's report.
§ 5.12.130 Special assessment by petition – Ordinance or resolution.
§ 5.12.140 Special assessment initiated by assembly.
§ 5.12.150 Determination of assessment.
§ 5.12.160 Methods of determining proportion of benefits and assessments.
§ 5.12.170 Equal assessments for all parcels.
§ 5.12.180 Assessment determined by use factor.
§ 5.12.190 Assessment roll and related procedures.
§ 5.12.200 Advance payment of assessments.
§ 5.12.210 Invalid or insufficient assessments – Reassessment.
§ 5.12.220 Assessment segregation.
§ 5.12.230 Objection and appeal.
§ 5.12.240 L.I.D.s – Area and boundaries – Changes.
§ 5.12.250 L.I.D.s – Hearing.
§ 5.12.260 L.I.D.s – Limitation on creation.
§ 5.12.270 L.I.D.s – Unanticipated costs.
§ 5.12.280 L.I.D.s – Funding.
§ 5.12.290 L.I.D.s – Warrants.
§ 5.12.300 L.I.D.s – Surplus money.
§ 5.12.310 L.I.D.s – Improvement construction – Bids.
§ 5.12.320 Bonds – Authority.
§ 5.12.330 Bonds – Form and contents.
§ 5.12.340 Bonds – Sale.
§ 5.12.350 Bonds – Redemption.
§ 5.12.360 Bonds – Nonliability of borough.
§ 5.12.370 Bonds – Remedy of holders.
§ 5.12.380 Surplus money.
§ 5.12.390 Local improvement guaranty fund – Established.
§ 5.12.400 Local improvement guaranty fund – Use.
§ 5.12.410 Local improvement district revolving fund – Created – Purpose.
§ 5.12.420 Local improvement district revolving fund – Sources.
§ 5.12.430 Local improvement district revolving fund – Repayments.
Chapter 5.14 BOROUGH BUDGET
§ 5.14.010 Preparation and submission of borough budget.
§ 5.14.020 Fund transfers.
§ 5.14.025 Annual review and approval of fee and rate schedule required.
§ 5.14.030 Interfund lending.
Chapter 5.16 IMPROVEMENTS BY PETITION
§ 5.16.010 Provisions of Chapter 5.12 WMC applicable to this chapter.
§ 5.16.020 Definitions.
§ 5.16.030 Petition and assembly action.
§ 5.16.040 Estimates and specifications.
§ 5.16.050 Method of determining proportion of benefits.
§ 5.16.060 Exclusive nature of procedure.
§ 5.16.070 Assessment roll – Preparation and contents.
§ 5.16.080 Assessment roll – Notice of hearing.
§ 5.16.090 Assessment roll hearing – Contents of published notice.
§ 5.16.100 Assessment roll hearing – Contents of mailed notice.
§ 5.16.110 Assessment roll hearing – Proof of notice mailing.
§ 5.16.120 Assessment roll hearing – Procedures.
§ 5.16.130 Assessment roll – Amendments.
§ 5.16.140 Assessment roll – Timeliness of objections.
§ 5.16.150 Assessment roll – Conclusiveness of proceedings.
§ 5.16.160 Reassessments.
§ 5.16.170 Assessment – Interest and method of payment.
§ 5.16.180 Assessment – Notice of time for payment.
§ 5.16.190 Assessment – Lien on property.
Chapter 5.18 GRANTS ADMINISTRATION
§ 5.18.010 Purpose.
§ 5.18.020 Definitions.
§ 5.18.030 General provisions.
§ 5.18.040 Grant administration fee schedule.
Chapter 5.20 CITY AND BOROUGH OF WRANGELL PERMANENT FUND
§ 5.20.010 Scope of the investment policy.
§ 5.20.020 Investment policy statement.
§ 5.20.030 Delegation of authority.
§ 5.20.040 Definitions.
§ 5.20.050 Assignment of responsibility.
§ 5.20.060 General investment principles.
§ 5.20.070 Investment management policy.
§ 5.20.080 Investment objectives.
§ 5.20.090 Specific investment goals.
§ 5.20.095 Distribution of permanent fund earnings.
§ 5.20.096 Withdrawal of corpus.
§ 5.20.100 Definition of risk.
§ 5.20.110 Liquidity.
§ 5.20.120 Marketability of assets.
§ 5.20.130 Investment guidelines.
§ 5.20.140 Selection of managers.
§ 5.20.150 Investment manager performance review and evaluation.
§ 5.20.160 Investment policy review.
Chapter 5.22 ENHANCED 911 TELEPHONE SERVICE
§ 5.22.010 Definitions.
§ 5.22.020 Authorization to provide enhanced 911 service.
§ 5.22.030 Enhanced 911 surcharge on local exchange access lines and wireless telephone numbers.
§ 5.22.040 Billing and collection.
§ 5.22.050 Use of proceeds.
§ 5.22.060 Annual review.
Chapter 5.24 GENERAL FIXED ASSETS
§ 5.24.010 General fixed assets.
Chapter 5.26 INVESTMENT POLICY, OBJECTIVES, AND GUIDELINES FOR THE SWIMMING POOL FUND
§ 5.26.010 Scope of investment policy.
§ 5.26.020 Investment policy statement.
§ 5.26.030 Delegation of authority.
§ 5.26.040 Definitions.
§ 5.26.050 Assignment of responsibility.
§ 5.26.060 General investment principles.
§ 5.26.070 Investment management policy.
§ 5.26.080 Investment objectives.
§ 5.26.090 Specific investment goals – Distribution of earnings.
§ 5.26.100 Definition of risk.
§ 5.26.110 Liquidity.
§ 5.26.120 Marketability of assets.
§ 5.26.130 Investment guidelines.
§ 5.26.140 Selection of investment managers.
§ 5.26.150 Investment manager performance review and evaluation.
§ 5.26.160 Investment policy review.
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