THE SEWARD POLARIS
Peninsula-Chain News
Dedicated to the Building
of the "Kenai Empire”
Independent
United Press Service
Published Semi-weekly
by
H. W. and N. M. Hunt
Seward, Alaska
Subscription Kate $8.00 per year
Ordinance No. 190
Continued from page 1 •
service or public utility including water.
<E Transportation for hire of persons by common carriers, in
; motor transportation,, taxicab companies and all other
means of transportation for hire.
F» Services by telephone companies to subscribers or 'users, in
ch ding transmission of messages, whether local or long distance-i
Tii s shall include all services and rental charges having any con-1
m 'ion with transmission of messages.
iCI> Printed matter or printing of all types, kinds, and characters
and the service of printing or over printing.
'Hi The service of renting rooms or living quarters of whatever
lie..;' ur nature by hotels, apartments, rooming houses, public lodg
ing houses or by firms or individuals renting single or multiple
units.
‘I Finds, confections and all drinks sold and dispensed by
hotels, i s!aurants. or other dispensers, and sold for immediate
consumption unon the premises or delivered or carried away from
(!'■' premises for consumption elsewhere.
• -f • AdveHising of all kinds, types and characters originating in,
»Se . i ,| o; < diacent areas, including any and all devices used for :
advertis:ng purposes and the servicing of advertising devices.
K' Gross proceeds derived from the operation of slot machines,
’ irbie machines, iuke boxes, merchandise vending machines or ;
..mu.sor.v nt devices of any kind. ;
(L> The sale of tickets or admissions to places of amusement, to,
athletic entertainment, recreational events, or dues or fees for the!
pr.vd"..e of having access to or the use of amusement, entertain ,
ircnh athletic or recreational facilities, including free or compliment
aiy 'as cs and tickets, admissions, dues or fees. Such free or com- j
pi ment my passes and tickets, dues or fees are hereby declared to
1 a value equivalent to the sale price or value of said tickets.,
; ■ ■- iiissions, fees, or dues.
r «.r !lie purposes of tins Orel:nance, sales and services of 1
pcisonal property niade for the purpose of developing and
u ; i >v ng real estate even though such real estate is intended for
r< ■ ,.s real property, are hereby declared to be sales to con
i: tors. Sales and or services of tangible personal properly. >
I'r ; :ig . aterials. supplies and equipment, made to contractors I
i > ame in the performance ot any contract, are hereby
i char e to be sales to consumers or users and not sales for re- l
.s. • > of tangible oersonal property to oersons who are pri- 1
■ . .'a engaged in selling their services shall be deemed sales to
(‘>u or users and therefore taxable
.
SF. 'f X XO. 2.—Excptions and exemptions.
'A' v 1 a. « receipts or proceeds dcived irom medtea! or dental '
■:vh • < umdered. and f;on: live sale of medicinal preparations when
-rib,*d in writing by any licensed prat it inner.
'Hi T he gross receipts or gross proceeds derived from the sale of j
tang:b> personal proper!y or services by churches, except where
■■ ac;; o. ganizations .ay be engaged in business for profit or svaings. |
; ia.yet : • with other persons engaged in the same or similar1
C Or, -s receipts or proceeds derived from the transportation to
nd from the grade or high schools in motor or other vehicles.
'ID Gross re -mpts or p— cee Is derived from the sale of food on (
public '•inuniin. irgh school cafeterias oi lum n rooms opertited pri- i
ia ailv mi- teachers ana pupils, and no, ope. a ted primarilv for the j
p!'1.la . ,.h no. «/,,( ;■.n „i fa. yi-afii.
• E • Gioss receipts or proceeds derived f ai earner sales made
d’recXy fo consumers or user.- of nevvsuap •. or any other period-j
< F • Gross receipts or proceeds fro..: v.c tree/.ing. storing.,
handling or v-haring cf fisi. or any ■ va a commodities awaiting
shipment or in the proee - at being shipped.
iG > Gross re eip s or proceeds derive.! from sides to the baited I
Slates Government. Tetri: ry of Alaska. C'ity of S.-.vard. or any of I
its political subdivisions.
SECT!OX XO. 3 Tax e.ue when filing returns, records.
V T! ■ tax levied i.erevr.shtill be due at the expinit ■ "i of
e. • ii iju.-.’.er of each calendar year hv any person or persons l.able j
iP, the pavmcut of any tax duo unci . this Ordinance a id I’m the]
i1 -pose ol ascertaining tiie amoun of the tax payable under this |
tj i nance, it shall be the duty of all lax payei • on oi btdore the
IP a adv of the month immediatt !y lollovv.ng the close of each
. u-t d- liver to the City Clerk, umm forms pi e wt ibed and
In '.mi by ban. returns under oath, showing the gross roceip.s or
m si u'-ocoeds arising from all sales, taxable or non-taxnl-le under
() y •, p during the preceedin.g quarter: and Ihereafter like i e
tu ns .;h.d! he prepared and delivered to said C ily Clerk by a ! such I
t; -rpayc.s on or before the lath day of each month immediately
fo lowing the end of each quarter.
>uch returns shall show such further information • s I ho Citv Clerk ]
m iv require to enable him to compute correctly and collect thej
la.; herein levied. In addition to the information reouired on re-j
tu ns. the City Clerk may request and the taxpayer must furnish
an r information deemed necessary for a correct computation o. the
ta . Sucli taxpayer shall compute and remit to the City Clerk the
required tax due for the preceeding quarter, and the remittance or
remittances of the tax must accompany the returns herein required.
If not paid on or before the last dav of each month immediately
following the close of each quarter, the tax shall he delinquent
from such date, and collection willbe enforced under the terms of
the Ordinance as set forth in paragraph three of Section Four.
(R) It shall bo the duty of every taxpayer required to make a
return and pay any tax under this Ordinance, to keep and preserve
suitable records of the gross daily sales together with invoices of
purchases and sales, bills of lading, bills of sale and other pert inant
records and documents which may be necessary to determine the
amount of tax due hereunder and such other records of goods,
wares, merchandise and other subjects of taxation under this Oidin
onco as will substantiate and prove the accuracy of .-.ueh returns.
It shall also be the duty of every person who makes sales for re
sale to keep records ol such sales which shall be subject to ex
amination by the City Clerk or any authorized employee thereof
while engaged in checking or auditing the records of any taxpayer
required to make a report under the l.crnVs of this ordinance.
All such records shall remain in the City of Seward and be pre
served for a period of three (3) years, unless the City Clerk in writ
ing, has authorized their destruction or disposal at an earlier date, :
and shall be open to examination at any time by the City Clerk or
any authorized employee thereof while engaging in checking such
records. The burden of proving that a sale was not a taxable sale
shall eb upon the cprson or persons making the sale.
SECTION NO. 4 VENDORS DUTY TO COLLECT TAX FAIL
URE TO COMPLY — REBATE OT CONSUMER PROHIBITED
PENALTY
<A> Tlic tax levied hereunder shall be paid by the consumer or1
user to the vendor, and it shall be the tduy ol' each and every
vendor of the Citv to collect from the consumer or user, the full
amount of the tax imposed by this Ordinance, except that the tax
on receipts of proceeds from various mechanical devices as stipulat
ed inparagraph (K>, Section 1, shall be paid by the owner and/or
operator thereof.
iB> Vendors shall add the tax imposed under thi~ ordinance or i
the average equivalent thereof, to the sales price or charge, and
when so added such tax shall constitute a part of such price or
charge and shall lie recoverable at law iyi the same manner as
other depts. Performers and/or sellers of services shall be consid
ered vendors for the purpose of this Section. I
(Ci Vendors shall add this tax to the sale price or service charge'
in strict accordance with the following scale:
i D > A vendor who willfully or intentionally fails, neglects or re-'
fuses to collect the full amount of the tax imposed bv this Ordin
ance, or wilfully or intentionally fails, neglects or refuses to comply 1
with the provisions of this Ordinance, or rmniLs or rebates to a
consumer or user, either directly and by whatsoever means, all or
any part of the tax levied by this Ordinance, o:' makes in any
form of advertising, verbally or otherwise any statement which
infers that he is absorbing the tax. or paving the tax for the eon |
snider or user by an adjustment of prices or et a price including the
• ax. or in any manner whatsoever, shall eb deemed guilty of a i
misdemeanor, and upon conviction thereof shall be lined not more
than mm hundred oollars CSlOO.OOi, anri upon convict on for a so
iond or other subsequent offenses, shall be f.ned not more than
live hundred dollars i$f>00.00>. ur imprison:..<• .t in the City Jail for
not more than thirtv i30i days, or both.
SECTION NO. V Discount
At the time of 11 ansm.itt ng the return- mired- under this Or
dinance to the City Clerk, the person or persons filing such returns
shall remit therewith to the City Clerk, except as hereinafter pro
vided. n i net v-seven per cent (ft- ' of t no ax due this Ot -
ii.nance, and the lailure l<> remit such tax at the time of filing the
returns shall cause said tax to become delinquent; provided how
ever. in the event the payment of any tax due under tie applicable
nine,sums of this Ordinance becomes and remain- 1-'!.nquent for
a period of five days (5>. the taxpayer forfeits, his el aim to the three
, t.-n; DC. 1 discount and must remit to the City Clerk one bund
led per eeni i IPO 1 of the tax due. This rii-’ Ount allowed the
seller or vendor to compensate for his keening sale- tax records,
filing returns and remitting the tax when due as required by this
SECTION NO. t> DESIGNATING A DEPOSl F01>\ AND PftO\ ID
1NG EG It ADMINISTRATION.
\> All monies oeeuniula’ -d under the term- ot this Ordinance
s|rjii be deposited bv the City Clerk vvi'P die Bank ot Seward in
acnhind to be Idled -Education and Public Health", and no part
(Continued on page 3>
well understand it. I look back
to the years when I was chained
to a desk and shudder.
* * *
Caruso is growing rapidly and
learning painfully. If not carefully
watched and rationed.he eats too
much and is miserable. But he is
so cute! He reminds me of a baby
panda, and Ray says he would
make good shearing, be is so
woolly! He and Harold are quit"
a combination and are usually en
gaged in some sort of battle o!
wills. The newest one is over
Caruso's sleeping on the inner
porch. Harold is determined that
he shan’t and sweeps Caruso out
with the broom. Caruso is deter
mined that lie shall and. when In1
figures Harold is not around o:
after ttie house is quite at nighf
and he thinks Harold is asleep,
creeps back again. Last night,
however, the pup varied the rou
tine and spent a considerable bit
of time under the house growling
ferociously. During the dav he
and Pinky play a good deal to
gether, but Caruso bites and pulls
at poor Pinky's whiskers until
her face is swollen. Pinkev good
naturedly likes the pup, al
though somewhat baffled by him
and his foolishness.
• ♦ •
Last night, b-fore going to bed,
1 .stepped ouV-ide and drank in
the green quiet and the sharp
stveclnes> of the air and listened
to the bird cal’s wd the muddy
waters of Glac er Creel: hurrying
over the boulders. This morning
I awakened to the scurrying sound
of squirrels on the roof, and look
ed out the window to see one of
them sitting on the lumber pile
holding in his paws a biscuit
Harold out out for him and nibbl
ing on it. All day long our child
ren are outdoors, playing with the
dog-, making friends w'th the
squirr'H. exploring the edge of
the woods for flowers, running
down to the creek to thrust bare
foot into the iev-cold water and
briefly curl their toes around the
f1 nr- gravel, and running back
down the path with shouts of
laughter. Pinky leaping and : irk
ing at their side. And i c-cl
ient.
%i fafttx'rsvt ttk-Awnspiy ■ h
flhf GROSS'
5 • **
JS'M f-AY*OU
t .
Courtesy of Mrs. Harold Maxwell
it is raining fairlv hard right
now and I think of the fellows
down at the sawmill, squishing
through tiie muskeg and wet
■•'gelation, with the wa‘er run
ning down their ne Its and th"
mosquitos biting and biting and
jt ■ •, -. Yet Rav and Sid and Jim
and Terrv and Harold and the
•st of them srmu to like it.
They like the outdoors, the hard
.-c, till' camaraderie. I supptse.
and the feeling of physical tit
liess )[ thorn. I can voiy
See
Joe Lanier
SHOE REPAIRING or
I URN ITU RE REPAIRING
I >
z
1 £
uO
CQ
;
i
z
o
LU
o
! XI
; Q|
—ii
o
I
LXJ
I X
I H
hi «
Sffli. £
Uno P cd 9 V -*
l- ' 1 4. Ill
f^aO^^Q
3 ?ka < h
2 .Ot Al l/)
V-^glOjy
, \ ~ ? —-V\
’ll
J
' 'V
*N. ' '
*
e
i!
c
c
M
i
I l
•"Z
0
Uj ^
t vi
5 vi
$ \
y- > N>
>
C g
k2
1L
FTTAKETT ___-------, -By PAUL ROBINSON ;
I re lav /—and |
/ —:: ■:\ leave ir to me /J
1 WOW. AM I S -—-y--—TTrZT|
TIRED/WISH L ' HOW'LL SHE GET
I didn't have ir cur.2 you cant
to MOW THE r1 HIRE ANVBOD////f
LAWN/ rHELP IS r
-ci* _ ssK d
THATS WHAT
h YOU THINK//
hir^r^
ONE OF YOU CAN
cur iriHis week.
AND THE OrHES
MANICURE IT(
NEXrWEEK/ .-4
i-, A i-‘ -'2
/jUSTLOOlCAr ^7
( that eeass fly.
rrrTTiTr~7/T^ \
W, ^ . / I— I
rA HAVING
f DAUGHfEC HAS
i irS ADVAN TASESi