This chapter applies only to sales made by remote sellers as defined herein and in KCC § 3.08.280.
(Ord. 1393(SUB) § 8, 2020)
The city hereby delegates the authority to administer and collect tax on sales made by remote sellers to the commission including remote seller sales tax registration, exemption certification, collection, remittance, and audit authority. This delegation of authority does not include administration of applications for certificates of exemption which shall be administered by the city as provided in KCC § 3.08.060 and § 3.08.070.
(Ord. 1393(SUB) § 8, 2020)
(a) 
At least five copies of the Alaska Remote Sellers Sales Tax Code shall be made available for public inspection at least 15 days prior to the public hearing for adoption of this chapter at the time and place set out in the notice published for the hearing of the ordinance. Copies shall be available for public review at the following locations: one copy at the office of the city clerk, one copy at the city finance department, one copy at the city manager's office, and two copies at the city library. A person may request, and the city clerk shall provide, a copy of the code at no more than cost.
(b) 
After adoption, at least five copies of the Remote Sellers Sales Tax Code and the supplemental definitions adopted by reference in KCC § 3.10.020 shall be kept at the finance department office. The finance director shall provide for sale of copies of all codes adopted pursuant to KCC § 3.10.020 to those interested.
(Ord. 1393(SUB) § 8, 2020)