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City of Dillingham, AK chevron_right chevron_right Municipal Code chevron_right Title 4 Revenue and Finance

Title 4 Revenue and Finance

Chapter 4.04 FISCAL POLICIES
§ 4.04.010 Fiscal year.
§ 4.04.020 City obligations.
§ 4.04.030 Funds designated.
§ 4.04.040 Collection, investment and disbursement of funds.
§ 4.04.050 Independent annual audit.
Chapter 4.05 CAPITAL PROJECTS FUND
§ 4.05.010 Definitions.
§ 4.05.020 Establishment of fund.
§ 4.05.030 Annual transfer.
§ 4.05.040 Adoption of legislative priorities, capital improvement plan.
§ 4.05.050 Use of funds.
§ 4.05.060 Other projects.
§ 4.05.070 Submission of legislative priorities, capital improvement plan.
Chapter 4.06 SELF-INSURED RETENTION TRUST FUND
§ 4.06.010 Establishment of fund.
§ 4.06.020 Fund growth.
§ 4.06.030 Use of funds.
§ 4.06.040 Administration of fund.
§ 4.06.050 Adjustment and payment of self-insured losses.
§ 4.06.060 Disbursements.
Chapter 4.07 REGIONAL FISHERIES IMPROVEMENT FUND
§ 4.07.010 Definitions.
§ 4.07.020 Establishment of fund.
§ 4.07.030 Annual transfer.
§ 4.07.040 Adoption of regional priorities, capital improvements program.
§ 4.07.050 Use of funds.
Chapter 4.10 BUDGET—FORM AND SCOPE
§ 4.10.010 Scope.
§ 4.10.020 Anticipated revenues—Designated.
§ 4.10.030 Anticipated revenues—Compared with other years.
§ 4.10.040 Proposed expenditures—Itemization—Requirements.
§ 4.10.050 Proposed expenditures—Compared with other years.
§ 4.10.060 Summary.
Chapter 4.12 BUDGET—PROCEDURES
§ 4.12.010 Public record.
§ 4.12.020 Public hearing.
§ 4.12.030 Amendments.
§ 4.12.040 Unencumbered balances.
§ 4.12.050 Adoption—Effective date.
Chapter 4.15 REAL AND PERSONAL PROPERTY TAX
§ 4.15.010 General.
§ 4.15.020 Property subject to taxation, rate, council resolution.
§ 4.15.030 Real and personal property exemptions.
§ 4.15.040 Boats and vessels.
§ 4.15.045 Motor vehicles.
§ 4.15.050 Mobile homes.
§ 4.15.051 Container vans.
§ 4.15.052 Aircraft.
§ 4.15.055 Scheduled air carriers.
§ 4.15.060 Business inventories.
§ 4.15.070 Assessment roll and notice—City to prepare and mail.
§ 4.15.080 Personal property returns.
§ 4.15.090 Assessor's right to investigate.
§ 4.15.091 Audit personal/business property.
§ 4.15.100 Violations, penalties, and interest.
§ 4.15.110 Posting required.
§ 4.15.120 Membership of the board of equalization.
§ 4.15.125 Appeals to board of equalization.
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§ 4.15.130 Board of equalization hearing.
§ 4.15.140 Appeal record.
§ 4.15.150 Assessment roll—Changes/supplementary roll.
§ 4.15.160 Assessment—Delivery to council, resolution, tax levy.
§ 4.15.170 Mail tax statements.
§ 4.15.180 Penalties and interest.
§ 4.15.185 Disaster declaration.
§ 4.15.190 Enforcement of tax liens.
§ 4.15.200 Foreclosure list.
§ 4.15.210 Clearing delinquencies.
§ 4.15.220 List to lien holder.
§ 4.15.230 Personal property—Collection, delinquency, remedies.
§ 4.15.235 General foreclosure of real property.
§ 4.15.240 Answer and objection.
§ 4.15.250 Judgment.
§ 4.15.260 Transfer and appeal.
§ 4.15.270 Redemption period.
§ 4.15.280 Effect.
§ 4.15.290 Additional liens.
§ 4.15.300 Possession during redemption period.
§ 4.15.310 Expiration.
§ 4.15.320 Deed to the city.
§ 4.15.330 Disposition and sale of foreclosed property.
§ 4.15.340 Repurchase by record owner.
§ 4.15.350 Proceeds of tax sale.
§ 4.15.360 Refund of taxes.
§ 4.15.365 Repayment plan.
Chapter 4.16 BUSINESS LICENSE
§ 4.16.010 General.
§ 4.16.020 Definitions.
§ 4.16.030 Application for license.
§ 4.16.040 Fee.
§ 4.16.050 Renewal.
§ 4.16.060 Prohibited acts.
§ 4.16.070 Posting.
§ 4.16.080 Revocation.
§ 4.16.090 Appeals.
Chapter 4.20 SALES TAX
§ 4.20.010 General.
§ 4.20.015 Legislative authority.
§ 4.20.020 Definitions.
§ 4.20.030 Imposition of tax.
§ 4.20.050 Exemptions.
§ 4.20.060 Tax based on sales price.
§ 4.20.070 Liability for tax.
§ 4.20.080 Tax rate.
§ 4.20.085 Sales of fuel delivered outside city limits.
§ 4.20.090 Certificate of authority to collect city sales tax—Application required.
§ 4.20.100 Certificate of authority to collect city sales tax—Issuance—Display required.
§ 4.20.110 Certificate of authority to collect city sales tax—Nontransferability—Change in business—Surrender when.
§ 4.20.115 Filing of returns and remittance of tax to city.
§ 4.20.130 Recordkeeping—Inspection.
§ 4.20.140 Seller not to assume tax.
§ 4.20.150 Seller's compensatory collection discount.
§ 4.20.155 Revocation of certificate of exemption.
§ 4.20.160 Protest of tax—Procedure—Determination.
§ 4.20.170 Exemption—Registration of buyers.
§ 4.20.180 Estimation by city.
§ 4.20.190 Loss of records—Seller's notification duty.
§ 4.20.200 Maintenance of suits in addition to penalties and interest.
§ 4.20.210 Violations—Penalties.
§ 4.20.220 Interest on late payments.
§ 4.20.230 Acts constituting a misdemeanor—Penalty.
§ 4.20.240 Delinquent list.
§ 4.20.250 Failure to cure delinquency.
§ 4.20.260 Effect of contest of delinquency.
§ 4.20.265 Repayment plan.
§ 4.20.270 Tax lien.
Chapter 4.21 TAX ON SALES OF RAW FISH
§ 4.21.010 Definitions.
§ 4.21.020 Imposition—Rate.
§ 4.21.030 Exemptions—Enumerated.
§ 4.21.040 Exemption procedures.
§ 4.21.050 Tax—Computation.
§ 4.21.055 Tax—Credits.
§ 4.21.060 Statement of tax.
§ 4.21.070 Obligation to pay tax.
§ 4.21.080 Determination of taxability—Liability for errors.
§ 4.21.090 Tax funds held in trust.
§ 4.21.100 Location of sales made and services provided.
§ 4.21.110 Registration of sellers and buyers as tax collectors—Certification of registration.
§ 4.21.120 Rulings and regulations.
§ 4.21.130 Payment and remittance—Application of payments—Deduction.
§ 4.21.135 Tax refunds.
§ 4.21.140 Penalties and interest.
§ 4.21.150 Forced filing.
§ 4.21.160 Records—Investigation and audits.
§ 4.21.170 Liens.
§ 4.21.180 Accelerated returns.
§ 4.21.190 Termination, sale or transfer of retail business.
§ 4.21.200 Personal liability of corporate officers.
§ 4.21.210 Protest of tax by taxpayer.
§ 4.21.220 Protest of tax by collector.
§ 4.21.230 Refund of excess payment.
§ 4.21.240 Returns and information declared confidential—Exemptions.
§ 4.21.250 Time extensions.
§ 4.21.260 Use tax levied.
§ 4.21.270 Authority to contract collection.
§ 4.21.280 Enforcement.
§ 4.21.290 Violation—Criminal enforcement.
Chapter 4.22 SEVERANCE TAX
§ 4.22.010 Definitions.
§ 4.22.020 Levy of tax.
§ 4.22.025 Tax rates for resources subject to tax.
§ 4.22.030 Exemptions.
§ 4.22.040 Collection and administration.
§ 4.22.045 Tax refunds.
§ 4.22.047 Appeal of denial of tax refund.
§ 4.22.050 Enforcement and penalties.
§ 4.22.060 Severance tax return verification.
§ 4.22.070 Confidentiality.
§ 4.22.080 Liability for and collection of severance tax.
§ 4.22.090 Penalties and interest.
§ 4.22.100 Enforcement and collection.
Chapter 4.23 TAX ON SALES MADE BY REMOTE SELLERS
§ 4.23.010 Scope.
§ 4.23.020 Copies on file.
§ 4.23.030 Definitions.
§ 4.23.040 Adoption of Alaska Remote Sellers Sales Tax Code.
§ 4.23.050 Delegation of authority.
Chapter 4.24 EXCISE TAX ON CIGARETTES AND TOBACCO PRODUCTS
§ 4.24.010 Definitions.
§ 4.24.020 Tax on cigarettes.
§ 4.24.030 Tax on other tobacco products.
§ 4.24.040 Intent and purpose of chapter and taxpayer.
§ 4.24.050 Exemptions.
§ 4.24.060 Registration required to acquire cigarettes and other tobacco products exempt of tax for resale outside the city—Eligibility of applicant.
§ 4.24.063 Expiration and renewal of registration.
§ 4.24.065 Suspension or revocation of registration.
§ 4.24.070 License required for dealers in cigarettes or tobacco products—Issuance.
§ 4.24.080 License fee.
§ 4.24.090 Expiration and renewal of licenses.
§ 4.24.100 Transfer of license.
§ 4.24.110 Refund of tax or license fee.
§ 4.24.120 Display of license—Surrender of license—Suspension or revocation of license.
§ 4.24.125 Tax returns.
§ 4.24.130 Involuntary returns.
§ 4.24.135 Amended tax returns.
§ 4.24.140 Application of payments.
§ 4.24.145 Prohibited acts and penalties.
§ 4.24.155 Tax lien.
§ 4.24.160 Interest on unpaid tax.
§ 4.24.165 Taxpayer, licensee, or other person remedies.
§ 4.24.170 Inspection and maintenance of documents and records.
§ 4.24.175 Administrative regulations.
§ 4.24.180 Confidentiality of records.
Chapter 4.25 TERMINAL TARIFFS
§ 4.25.010 Enacted.
§ 4.25.020 Applicability.
Chapter 4.26 EXCISE TAX ON MARIJUANA
§ 4.26.010 Definitions.
§ 4.26.020 Tax on all marijuana.
§ 4.26.030 Intent and purpose of chapter and taxpayer.
§ 4.26.040 Exemptions.
§ 4.26.050 Registration required to acquire marijuana exempt of tax for resale outside the city—Eligibility of applicant.
§ 4.26.060 Expiration and renewal of registration.
§ 4.26.070 Suspension or revocation of registration.
§ 4.26.080 License required for dealers in marijuana—Issuance.
§ 4.26.090 License fee.
§ 4.26.100 Expiration and renewal of licenses.
§ 4.26.110 Transfer of license.
§ 4.26.120 Refund of tax or license fee.
§ 4.26.130 Display of license—Surrender of license—Suspension or revocation of license.
§ 4.26.140 Tax returns.
§ 4.26.150 Involuntary returns.
§ 4.26.160 Amended tax returns.
§ 4.26.170 Application of payments.
§ 4.26.180 Prohibited acts and penalties.
§ 4.26.190 Tax lien.
§ 4.26.200 Interest on unpaid tax.
§ 4.26.210 Taxpayer, licensee, or other person remedies.
§ 4.26.220 Inspection and maintenance of documents and records.
§ 4.26.230 Administrative regulations.
§ 4.26.240 Confidentiality of records.
Chapter 4.30 CONTRACT AND PURCHASE PROCEDURES
§ 4.30.010 Authority.
§ 4.30.020 Procedures, generally.
§ 4.30.030 Definitions.
§ 4.30.040 Limitations on contractual power.
§ 4.30.050 Purchase orders.
§ 4.30.060 Contracts/purchases of under four thousand nine hundred ninety-nine dollars.
§ 4.30.070 Contracts/purchases of four thousand nine hundred ninety-nine dollars to nine thousand nine hundred ninety-nine dollars.
§ 4.30.080 Contracts/purchases of ten thousand dollars to fifty thousand nine hundred ninety-nine dollars.
§ 4.30.090 Contracts/purchases of fifty-one thousand dollars or more.
§ 4.30.100 Competitive sealed bid or proposal procedure.
§ 4.30.110 Contract clauses.
§ 4.30.120 Negotiation for professional services.
§ 4.30.130 Exemptions.
Chapter 4.36 DISPOSITION OF CITY-OWNED PERSONAL PROPERTY
§ 4.36.010 Disposal of personal property under five hundred dollars.
§ 4.36.020 Competitive bidding not required when.
§ 4.36.030 Surplus stock.
§ 4.36.040 Issuance of certificate of sale.
§ 4.36.050 Persons and/or businesses ineligible to purchase personal property.
Chapter 4.40 DENIED SERVICES LIST
§ 4.40.010 Denied services list.
§ 4.40.020 City services not to be provided.
§ 4.40.030 Notice and opportunity to cure required.
§ 4.40.040 Failure to cure.
§ 4.40.050 Effect of contest of delinquency.
§ 4.40.060 Removal from list.
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