(a) 
The taxing power of the municipality is vested solely in the assembly. The taxing power may not be surrendered, delegated, suspended or contracted away except as provided by law.
(b) 
Unless otherwise provided in this Charter, no sales tax ordinance is valid until ratified by three-fifths (⅗) of those voting on the question at a regular or special election, except the taxes imposed by Charter Section 14.05 and Section 14.07 shall be effective if approved by a majority (50 percent + one) of the qualified voters voting on the question.
(c) 
Private leaseholds, contracts or other interests in land or property owned or held by the United States, the state, or other political subdivisions shall be taxable only to the extent of the fair market value of the private interest.
(Prop. 1 of 4-15-1997 election, effective 5-30-1997; AO No. 2005-17, § 1, 2-15-2005; AO No. 2015-143, § 1(Prop. 2), 4-5-2016; AO No. 2019-148(S-1), prop. 13, 4-7-2020)
(a) 
The assembly by ordinance shall adopt procedures for tax assessment, levy and collection.
(b) 
The procedures shall provide for assessment of property at full and true value, except as otherwise provided by law, and for notice of assessment, appeal, and judicial review.
(c) 
Property taxes, with collection charges, penalties, and interest are first liens upon the property.
(a) 
Except as provided in this section, the total amount of municipal tax that can be levied during a fiscal year shall not exceed the total amount approved by the assembly for the preceding year by more than a percentage determined by adding the average percentage increase in the Federal Consumer Price Index for Anchorage from the preceding five fiscal years plus the average percentage growth or loss in the Anchorage municipal population over the preceding five fiscal years as determined by the state department of community and regional affairs.
(1) 
The "total amount of the municipal tax that can be levied during a fiscal year" and the "total amount approved by the assembly for the preceding year" in subsection (a) of this section shall include all payments in-lieu of taxes paid or to be paid by any Municipality of Anchorage utility, department, agency or public corporation or authority.
(2) 
The "total amount approved by the assembly for the preceding year" shall be the total amount of the taxes and payments in-lieu of taxes approved by the assembly for collection in the preceding year.
(b) 
The limitations set forth in subsection (a) do not apply to the following:
(1) 
Taxes on new construction or property improvements which occur during the current fiscal year.
(2) 
Taxes required to fund additional services mandated by voter approved ballot issues.
(3) 
Special taxes authorized by voter approved ballot issues.
(4) 
Taxes required to fund the costs of judgments entered against the municipality or to pay principal or interest on bonds, including revenue bonds.
(5) 
Taxes required to fund the cost of an emergency ordinance enacted pursuant to 10.03 of the Municipal Charter.
(6) 
Taxes imposed pursuant to Charter § 14.06 prior to 2019 and subsequent to 2023.
(c) 
Any tax increases which result from the exceptions set forth in subsection (b)(1)—(3) shall be added to the base amount which is used in subsection (a) for the calculations of the subsequent year tax increase limit. Taxes collected pursuant to Charter § 14.06 in 2018 shall be added to the base amount which is used in subsection (a) for calculations of the 2019 tax increase limit. Taxes collected pursuant to Charter § 14.06 in 2024 and subsequent years shall be in addition to taxes that can be levied pursuant to this section. To ameliorate the effect of excepting taxes in subsection (b)(6) subsequent to 2023, the total amount of municipal tax that can be levied as calculated under subsection (a) for 2024 only shall be reduced by one million dollars.
(Initiative, prop. 24, 10-4-1983; initiative, prop. 9, 4-7-2009; AO No. 2015-143, § 1(Prop. 2), 4-5-2016; Amd. of 4-5-2016, Prop. 8; AO No. 2022-17(S-2), § 2, 5-25-2023)
A. 
There is hereby levied a tax on all hotel, motel and bed and breakfast room rents in an amount equal to four percent of the room rent paid to an operator.
1. 
Revenues received from this tax are dedicated to financing the design, site acquisition, construction, landscaping, bonded debt service or lease payments, carrying costs, and operation of a new civic and convention center, including parking facilities and renovation and operation of the existing Egan Civic and Convention Center.
2. 
If bonds are issued to finance the acquisition and construction of a new civic and convention center, the revenue derived from this tax shall first be used to pay annual principal, interest and other carrying costs of said bonds, until such bonds are paid in full.
B. 
The assembly shall enact such additional provisions, not inconsistent with this section, as necessary or desirable to implement this section. Such enactments may include provisions to terminate or reduce the tax upon payment of all bond principal, interest and carrying costs, and appropriation of tax revenues, if any, excess to payment of the principal and interest on the bonds and support for operation of the convention center.
(AO No. 2005-17, § 1, 2-15-2005)
(a) 
The assembly is hereby authorized, to the extent provided by law, to levy a tax on all retail sales of marijuana and marijuana products in an amount not to exceed ten percent (10%) of the sales price. The initial rate of levy shall be five percent (5%) and may not be increased until after June 30, 2028.
(b) 
The tax rate on marijuana and marijuana products may, without additional voter approval, be increased by the assembly by ordinance no more frequently than once every two years, subject to the limitations in this section. An adjustment to the tax rate shall have a prospective July 1 effective date with the year to be specified in the enactment ordinance. Any increase in this tax shall not exceed two percent greater than the tax rate in effect at the time of the increase.
(c) 
The assembly may prescribe exemptions to the tax imposed by this section by ordinance, and shall enact such additional provisions, not inconsistent with this section, as necessary or desirable to implement this section.
(d) 
Beginning in 2024, the net receipts from the tax levied under this section, after payment of the costs of tax administration, collection and audit to the municipality, are dedicated and shall be available to use only for the purposes of Charter § 6.06.
(AO No. 2015-143, § 1(Prop. 2), 4-5-2016; AO No. 2022-17(S-2), § 2, 5-25-2023)
(a) 
Tax levy and effective date: The assembly is hereby authorized to levy a five percent tax on all retail sales of alcoholic beverages. The tax levy shall be effective February 1, 2021.
(b) 
Dedication of proceeds: The net receipts from the alcoholic beverages retail sales tax, after payment of the costs of administration, collection and audit to the municipality, are dedicated and shall be available to use only for:
(1) 
Funding for police, related criminal justice personnel, and first responders;
(2) 
Funding to combat and address child abuse, sexual assault, and domestic violence; and
(3) 
Funding for substance misuse treatment, prevention programs, detoxification or long-term addiction recovery facilities, mental and behavioral health programs, and resources to prevent and address Anchorage's homelessness crisis.
(c) 
No increase of the alcoholic beverages retail sales tax above five percent or change of the use of its proceeds may be made without approval of the majority of qualified voters voting on the question.
(d) 
At least 120 days before the end of the fiscal year of the municipality and at such other times as the assembly directs, the mayor shall submit to the assembly a report of the tax revenues collected and expended. The report of expenses shall be itemized by each authorized use or purpose and presented to the public.
(e) 
The net receipts described in subsection (b) shall not be used to supplant funding for existing service levels contained in the actual operating budget for fiscal year 2020 and the funding to provide for and maintain that level of service in subsequent years. The dedicated net receipts shall only be used to provide additional service levels above the 2020 baseline.
(AO No. 2019-148(S-1), prop. 13, 4-7-2020)