Tax levy. There is levied in the municipality a motor vehicle registration tax pursuant to the provisions of AS 28.10.431 (Biennial Motor Vehicle Registration Tax) as such statute may be hereafter amended, revised, or replaced. Pursuant to AS 28.10.431(j) the municipality modifies the scheduled amount of tax imposed under subsections (b) and (l) of the statute according to the following schedules:
A. 
There is a biennial tax levied in the municipality upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421. The biennial tax shall be according to the following schedule:
Biennial Tax According to Age of Vehicle Since Model Year
1. Motorcycle
20
20
20
20
20
20
20
20
2. Vehicles specified in AS 28.10.421(b)(1): Noncommercial passenger vehicles, motor homes, and low speed vehicles
150
140
130
120
110
100
90
70
3. Vehicles specified in AS 28.10.421(b)(3): Taxicabs
150
140
130
120
110
100
90
70
4. Vehicles specified in AS 28.10.421(c)(1)—(4): commercial vehicles for hire based on unladen weight of
 
 
 
 
 
 
 
 
 
a. 5,000 pounds or less
150
140
130
120
110
100
90
70
 
b. 5,001—12,000 pounds
220
220
220
220
220
110
110
110
 
c. 12,001—18,000 pounds
330
330
330
330
330
170
170
170
 
d. 18,001 pounds and over
500
464
428
392
356
320
284
250
5. Vehicles specified in AS 28.10.421(b)(4): Motor buses with a seating capacity for 20 or more persons and used exclusively for commercial purposes in the transporting of visitors or tourists
150
140
130
120
110
100
90
70
6. Vehicles specified in AS 28.10.421(j): Noncommercial trailers, including rental trailers
20
20
20
20
20
20
20
20
7. Vehicles specified in AS 28.10.421(d)(8): Amateur mobile radio station vehicles
150
140
130
120
110
100
90
70
8. Vehicles specified in AS 28.10.421(b)(2): Pick up trucks or vans not exceeding 10,000 pounds unladen weight and not registered in the name of a company or business
150
140
130
120
110
100
90
70
9. Vehicles eligible for dealer plates under AS 28.10.421(d)(9)
150
 
 
 
 
 
 
 
B. 
Notwithstanding subsection A of this section, there is an annual tax levied in the municipality upon motor vehicles specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 and AS 28.10.421 if the owner elects to register the vehicle annually as allowed under AS 28.10.108(f). The annual tax under this subsection shall be according to the following schedule:
Annual Tax According to Age of Vehicle Since Model Year
MOTOR VEHICLE
1st
2nd
3rd
4th
5th
6th
7th
8th or over
1. 5,000 pounds or less
75
70
65
60
55
50
45
35
2. 5,001—12,000 pounds
110
110
110
110
110
55
55
55
3. 12,001—18,000 pounds
165
165
165
165
165
85
85
85
4. 18,001 pounds and over
250
232
214
196
178
160
142
125
C. 
Should a motor vehicle for any reason be subject to an annual tax in lieu of a biennial tax but is not described in subsection B, then the annual tax shall be half of the biennial tax rate for that vehicle as specified in subsection A.
D. 
(Reserved)
E. 
Permanent registration—Trailers. The municipality elected to allow permanent registration of trailers under AS 28.10.421(j). Pursuant to AS 28.10.431(j), there is established a tax on any trailer that is permanently registered under AS 28.10.421(j). The tax levied under this subsection is equal to the biennial rate established in subsection A, and is payable only once at the time a trailer is permanently registered in the municipality. The option for permanent registration under this subsection shall be available on January 1, 2017 and thereafter.
(AO No. 2010-81(S-1), § 16, 12-7-2010; AO No. 2011-30, § 1, 3-8-2011, eff. 1-1-2012; AO No. 2014-146, § 2, 12-2-2014)