LEGAL ADVERTISING
CITY OF SEWARD, ALASKA
Ordinance No. 196
AN ORDINANCE ESTABLISHING
A TWO-YEAR TERM FOR FU
TURE CITY MAYORS, AND A
I METHOD FOR PROVIDING
THREE-YEAR TERMS FOR FU
TURE COUNCILMEN, IN AC
CORDANCE WITH CH. 36,
AMENDING SECTION 16-1-34,
SESSION LAWS OF THE TER
RITORY OF ALASKA 1949.
BE IT ORDAINED by the Com
mon Council of the City of Seward,
Alaska:
Beginning at t#ie regular Annual
Municipal Election to be held on
the first Tuesday in October of
each year, starting October 4, 1949,
the City Mayor shall be elected for
a two-year term; and the City
Council will be elected for three
year terms.
Provided: that at the first Mu
nicipal Election under this ordin
ance on October 4, 1949, in order to
accomplish this result:
A. The City Mayor will be elect
ed for two-year’s term, and for a
two-year term biennially there
after.
B. Two Councilmen will be elect
ed for a three-year term ending on
the first Monday after the first
Tuesday in October 1952. and one
Councilman will be elected for a
two-year term ending on the first
Monday after the first Tuesday of
October 1951, and that at the elec
tion of October 3, 1950, one Coun
cilman will be elected for a one
year term ending on the first Mon
day after the first Tuesday in Oc
tober 1951, and two Councilmen
will be elected for a three-year
term ending on the first Monday
after the first Tuesday in October
1953; and thus at the October Gen
eral-Municipal Election of 1951 and
annually thereafter, two Council
men will be elected for three-year
lerius.
SUMMARILY THE ORDINANCE
provides as follows:
2 Councilmen elected Oct. 4, 1949.
to serve 3 years to Oct. 1952.
1 Councilman elected O^t. 4. 1949,
to serve 2 years to Oct. 1951.
1 Councilman elected Oct. 1950,
to serve 1 year to Oct. 1951.
2 Councilmen elected Oct 1950,
to serve 3 years to Oct. 1953.
1951-1952-1953 ELECTIONS:
Each of these years two Coun
cilmen will be elected to serve for
three years, and to continue until
this ordinance is amended or re
pealed.
ALL ORDINANCES AND PARTS
OF ORDINANCSES inconsistent
herewith are hereby repealed.
This Ordinance shall take effect
and be in full force and effect from
and after the date of its passage
and approval, provided that this
Ordinance be ratified by a majority
of the electors voting at the Spe
cial Election called for the purpose
on September 8. 1949.
, Passed by the Common Council
under suspension of the rules and
approved by the Mayor of the Citv
of Seward. Alaska, this 8th day of
August, 1949.
Mayor, City of Seward,
ATTEST: Alaska
City Clerk
Pending ratification of the voters
Sept. 8 1949.
Aug. 26,30-Sept. 2/49
CITY OF SEWARD
Seward, Alaska
Tax Ordinance No. 190-A
2% Sales Tax
AN ORDINANCE LEVYING A
CONSUMERS OR RETAIL SALE
TAX IN THE CITY OF SEWARD,
ALASKA. AND PROVIDING
FOR ADMINISTRATION, METH
ODS OF COLLECTION AND
PENALTIES.
WHEREAS, an unprecedented
increase in enrollment in the city
school is being experienced with
out a corresponding increase in
General Revenue funds, and,
WHEREAS, the City of Seward
does not have sufficient funds to
operate its school system thru the
current year, and.
WHEREAS, Subsection 17 of Sec
tion 2333, Compiled Laws of Alas
ka 1933, and Subsection Nine of
Section 16-1-35 ACLA 1949, author
izes the City Council “To take such
other action by ordinance, resolu
tion or otherwise as may be neces
sary to protect and preserve the
lives, the health, the safety and the
well-being of the ^people of the
City,” and,
WHEREAS, the Council of the
City of Seward hereby declares that
an emergency exists and that ac
tion is necessary by the Ordinance
to protect the .health and well-be
ing of the people of Seward by
providing additional funds for the
operation of present facilities and
for the construction and operation
of more adequate educational and
public health facilities, and to pro
vide for betterment of the schools
and to pay for such school opera
tions, public health and sanitation.
NOW THEREFORE BE IT OR
DAINED BY THE COMMON
COUNCIL OF THE CITY OF
SEWARD. ALASKA:
SECTION 1—Tax rate—Sales sub
ject to tax—Certain sales declared
sales to consumers or users—De
claring a two per cent (2%) tax
upon alcoholic beverages and a two
per cent (2%) tax upon all other
sales as herein designated, for said
school purposes -and for retiring
school indebtedness, public health,
the City sanitation and public wel
fare.
(A) Two per cent (2%) of the
gross revenue derived from retail
sales of all alcoholic beverages sold
or dispensed for consumption on or
off the premises, t
<B> Two per cent (2%) of the
gross revenue derived from all
other retail sales made in the City,
said revenue being computed in
dollars and the tax payable by the
retailer, and/or two per cent (2%)
of the gross revenue computed in
dollars, derived from services per
formed, payable by the person re
ceiving such remuneration: pro
viding said sales apd/or revenue for
services exceeds one hundred dol
lars (S100.00) in any calendar year;
save and excepting “remuneration
for services” shall not be construed
to include salaries and wages re
ceived by an employee from an em
ployer but shall include the gross
remuneration received for furnish
ing labor and materials for accom
plishing a specified result.
(C) All tangible personal prop
erty.
| <D> Natural or artificial gas,
| electricity, ice, steam or any public
| service or public utility including
water.
(E> Transportation for hire of
persons by common carriers, in
cluding motor transportation, taxi
cab companies and all other means
of transportation for hire,
(F) Services by telephone com
panies to subscribers or users, in
cluding transmission of messages,
whether local or long distance. This
shall include all services and rental
charges having any connection
with transmission of messages.
<G> Printing matter or printing
of all types, kinds, and characters
and the service of printing or over
' printing.
(H> The service of renting rooms
or living quarters by hotels, room
ing houses, public lodging houses
or by firms or individuals renting
multiple units of more than three
rooms.
(I> Foods, confections and all
drinks sold and dispensed by
hotels,' restaurants, or other dis
; pensers, and sold for immediate
j consumption upon the premises or
! delivered or carried away from the
! pemises for consumption elsewhere.
tj) Advertising of all kinds,
I types and characters originating in
i Seward or adjacent areas, including
| any and all devices used for adver
tising purposes and the servicing
of advertising devices,
i <K> Gross proceeds derived from
: the operation of slot machines,
marble machines, juke boxes, mer
chandise vending machines or
amusement devicps of any kind.
<L> The sale of tickets or admis
sions to places of amusement, to
athletic entertainment, recreational
events, or dues or fees for the privi
lege of having access to or the use
of amusement, entertainment, ath
letic or recreational facilities, in
cluding free or complimentary
passes and tickets, admissions,
dues, or fees. Such free or compli
mentary passes and tickets, dues
or fees are hereby declared to have
a value equivalent to the sale price
or value of said tickets, passes, ad
missions. fees, or dues.
<M> For the purposes of this Ord
inance. sales and services of tangi
ble personal property made for the
purpose of developing and improv
ing real estate even though such
real estate is intended for resale as
real property, are hereby declared
to be sales to consumers or users.
Sales and/or services of tangible
personal property, including mate
rials, supplies and equipment, made
to contractors who use same in the
performance of any contract, are
hereby declared to be sales to con
sumers or users and not sales for
resale. Sales of tangible personal
property to persons who are pri
marily engaged in selling their
services shall be deemed sales to
consumers or users and therefore
laxame.
SECTION 2—Exceptions and ex
emptions.
(A) The gross receipts or gross
proceeds derived from the sale of
tangible personal property or serv
ices by churches, except where
such organizations may be engaged
in business for profit or savings,
competing with other persons en
gaged in the same or similar busi
ness.
(B) Gross receipts or proceeds
derived from the transportation to
and from grade or high schools in
motor or other vehicles.
(C) Gross receipts or proceeds
derived from the sale of food on
public common, high school cafe
terias or lunch rooms operated pri
marily for teachers and pupils, and
not operated primarily for the pub
lic and not operated for profit.
(D> Gross receipts or proceeds
derived from carrier sales made di
reetly to consumers or users of
newspapers or any other periodi
cals.
(E) Gross receipts or proceeds
from servicing, freezing, storing,
handling or vvharfing of fish or any
other commodities awaiting ship
ment or in the process of being
shipped.
(Fl Gross' receipts or proceeds
derived from sales to the United
States Government, Territory of
Alaska, City of Seward, or any of
its political subdivisions.
<G> Gross receipts or proceeds
derived from medical or dental
services rendered, and from the sale
of medicinal preparations when pre
scribed in writing by any licensed
practitioner.
SECTION 3 — Tax due when—
Filing of returns, records.
(A) The tax levied hereunder
shall be due and payable at the
expiration of each month’s busi
ness by any person or corporation!
liable for the payment of any tax
due under this Ordinance and for
the purpose of ascertaining the
amount of the tax payable under
this Ordinance, it shall be the duty
of all taxpayers on or before the
10th day of the month immediately
following the close of each month
to deliver to the City Clerk upon
lorms prescribed and iurnished by '
him, returns under Oath, showing
the gross receipts or gross proceeds
arising from all sales taxable or
non-taxable under this Ordinance,
during the preceeding month; and
thereafter like returns shall be pre
pared and delivered to the said
City Clerk by all such taxpayers
on or before the 10th day of each
succeeding month.
Such returns shall show such
further infoignation as the City
Clerk may require to enable him to
compute correctly and collect the
tax herein levied. In addition to
the information required on re
turns, the City Clerk may request
and the taxpayer must furnish any
information deemed necessary for
a correct computation of the tax.
Such taxpayer shall compute and
remit to the City Clerk the required
tax due for the preceeding month,
and the remittance or remittances
of the tax must accompany the re
turns herein required.
If not paid on or before the 10th
day of each month immediately
following the close of each month,
the tax shall be delinquent from
such date, and collection will be
enforced under the terms of th^
Ordinance as set forth in para
graph four of Section Four.
(B) It shall be the duty of every
taxpayer required to make a re
turn and pay any tax under this
Ordinance, to keep and preserve
suitable records of the gross daily
sales together with invoices of pur
chases and sales, bills of lading,
bills of sale and other pertinent
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 Ordinance as
will substantiate and prove the ac
curacy of such returns. It shall also
be the duty of every person who
makes sales for resale to keep rec
ords of such sales which shall be
subject to examination by the City
Clerk or any authorized employee
thereof while engaged in checking
or auditing the records of any tax
payer required to make a report
under the terms of this Ordinance,
and cause the books to be audited
and examined.
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
writing, has authorized their de
struction or disposal at an earlier
date, and shall be open to examin
ation at any time by the City Clerk
or any authorized employee there
of while engaging in checking such
records. The burden of proving that
a sale was not a taxable sale shall
be upon the person or persons
making the sale.
SECTION 4 — Vendor’s duty to
collect tax—Failure to comply—Re
bate to consumer prohibited—Pen
alty.
(A) The tax levied hereunder
shall be paid by the consumer or
user to the vendor, and it shall be
the duty of each and every vendor
of the City to collect from the con
sumer 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 stipulated in paragraph
<K>, Section 1, shall be paid by the
owner and/or operator thereof.
(B) Vendors shall add the tax
imposed under this ordinance or
the average equivalent thereof, to
the sales price or charge, and
when so added such tax shall con
stitute a part of such price or
charge and shall be recoverable
at law in the same manner as other
debts. Performers and/or sellers of
services shall be considered vend
ors for the purpose of this Section.
<C) Vendors shall add this tax
to the sale price or service charge
in strict accordance with the fol
lowing scale:
COLLECTION SCALE
Sales Tax
.24 & under . None
.25 to .50 .01
.51 to 1.24 .02
1.25 to 1.50 .03
1.51 to 2.24 .04
2.25 to 2.50 . 05
2.51 to 3.24 . 06
3.25 to 3.50 . 07
3.51 to 4.24 . 08
4.2.5 to 4.50 ....!. 09
4.51 to 5.00 .'I";" io
Over $5.00
straight 2%
UJ) A vendor who willfully or in
tentionally fails, neglects or refuses
to collect the full amount of the
tax imposed by this Ordinance or
willfully or intentionally fails, ne
glects or refuses • to comply with
the provisions of this Ordinance,
or remits or rebates to a consumer
or user, either directly and by
whatsoever means, all or anv part
of the tax levied by this Ordinance
shall be deemed guilty of a misde
meanor, and upon conviction there
of shall be fined not more than
one hundred dollars ($100.00), and
upon conviction for a second or
other subsequent offenses, shall be
lined not more than five hundred
dollars ($1500.00), or imprisonment
in the City Jail for not more than
thirty (30) days, or both.
(E) Provided: It is provided,
however, that in cases where the
Vendor or Servicor finds it neces*
saiy to absorb the tax herein levied
because of the expense or diffi
culty of systemizing an adequate
method of collecting this tax, may
have an opportunity to elect oip
January 1 of each year whether he
desires to assume and pay the tax
himself by applying to 'the City
Clerk for authority to assume the
tax.
Anyone who so elects to assume
oi to pay the tax in lieu of making
tile collection will be required to
pay 2% on the entire gross book
sales of his establishment and must
furnish and post up in his estab
lishment a placard stating permis
sion has been granted for him to
assume the Sales and Service Tax,
m this Act required to be assessed!
SECTION 5—Discount.
At the time of transmitting the
returns required under this Ordi
nance to the City Clerk, the person
or persons filing such returns shall
remit therewith to the City fClerk,
except as hereinafter provided
nmety-seven per cent (97%) 0f the
tax due under this Ordinance, and
the failure to remit such tax at
the time of filing the returns shall
cause said tax to become delin
quent; provided however, in the
e\ent the payment of any tax due
under the applicable provisions of
this Ordinance becomes and re
mains delinquent for a period of
five days (5), the taxpayer forfeits
his claim to the three per cent
<3 > discount and must remit to
th Chy Clerk one hundred per cent
(100%) of the tax due. This dis
count is allowed the seller or
vendor to compensate for his keep
ing sales tax records, filing returns
and remitting the tax when due as
required by this.
SECTION 6—Designating a de
pository and providing for admin
istration.
(A> All monies accumulated un
der the terms of this Ordinance
shall be deposited by the City
Cleik with the Bank of Seward in
an account to be titled “Education
and Public Health and Sanitation”,
and no part of these funds may be
di\eiled to any' other than herein
stipulated except that the City
Council may direct the City Clerk
to invest any portion thereof in
United States Government Bonds,
pending its immediate need for
those stipulated purposes.
(Bi Expenditures from this fund
may be made at the discretion of
the City Council, by Resolution or
Ordinance, but only for the pur
pose of operating, maintaining, im
proving or increasing public edu
cational facilites, public health,
and sanitation.
SECTION 7—
(A) By Carriers, truckmen,
busses, cabs, etc., handling trans
portation of passengers or freight
originating or terminating within
the City of Seward, shall pay a
service tax charge of two per cent
(2%) of one dollar ($1.00) only per
passenger and two per cent (2%)
for two dollars ($2.00) only per trip
for transportation of freight.
(B> There shall be no sales tax
levied upon wholesale business or
wholesale sales or upon passing
commerce in bulk.
(C) All taxpayers shall make
their reports and remit their tax
monthly, the report and the tax to
arrive in the City Hall not later
than ten (10) days after the close
of the previous month’s business.
(•D) That all retail sales and
services, etc., are to produce two
per cent (2%) tax upon all busi
ness transacted within the City of
Seward regardless of the residence
of the purchaser or one receiving
the services.
ENFORCEMENT OF THE ACT:
Whenever the City Council, by a
resolution or ordinance, authorizes
and requires the inspection of the
books and records—sales books or
otherwise—of any person or cor
poration coming under the jurisdic
tion of the Ordinance, it shall be
come the duty of such person or
corporation to forthwith faithfully
and openly allow said inspection
to be made by the authorized per
son designated by the City Council
to make such inspection. The in
spection aforesaid shall be limited
in its examination of the purchase
hooks to show the gross amount of
purchases and the sales books to
show the gross amount of sales and
other records necessary to enable
the authorized person to check, de
termine and levy the two per cent
<2'/0> sales tax in cases where it is
doubtful that the full amount of
tax has been previously accounted
for and paid and that this inspec
tion shall be used for the purpose
of finding the amount of exact tax
due to the city only.
The refusal to permit full inspec
tion if tlie books of a taxpayer or
person or corporation coming with
in the purview of this act or- to re
fuse to report upon the monthly
accounts, or to remit the tax due
under this Ordinance will be a vio
lation of this Ordinance and is
hereby declared to be a misde
meanor and upon conviction shall
be subject to one or the other set
of punishments prescribed in this
urcunance.
PENALTY:
Every act prohibited by this Code
is hereby declared unlawful; unless
another penalty is expressly pro
vided by this Ordinance for any
particular provision or section,
every person convicted of a viola
tion of any provision of this Ord
inance, or any rule or regulation
adopted or issued in pursuance
thereof, shall be punished by a
fine of not more than one hundred
dollars ($100.00) or by imprison
ment for not more than thirty (30)
days, or by both such fine and im
prisonment. Each act of violation
and every day upon which any
such violation shall occur shall con
stitute a separate offense.
The penalty provided by this sec
tion shall, unless another penalty
is expressly provided, apply to the
amendment of any section of this
Ordinance whether or not such pen
alty is reenacted in the amendatory
ordinance.
SECTION 8—Partial Invalidity.
If any section, subsection, sen
tence, clause, or phrase of this Ord
inance is held to be invalid, the
decision shall not affect the valid
ity or meaning of the remaining
portions of this Ordinance. The
City Council declares that it would
have passed this Ordinance, and
each section, subsection, sentence,
clause, phrase thereof, irrespective
of the fact that any one or more
sections, subsections, sentences,
clauses, or phrases be declared in
valid.
All ordinances or parts of Ord
inances in conflict with this Ord
inance are hereby repealed.
This Ordinance shall take effect
and be in full force from and after
the date of its passage and ap
proval, provided this Ordinance re
ceives the consent of fifty-five per
cent (55%) or more of the quali
fied voters of the municipality
first obtained by a Referendum
Vote at the special election held for
this purpose on September 8, 1949.
This Ordinance passed and ap
proved this . day of September
1949 under suspension of the rules.
Mayor, City of Seward,
ATTEST: Alaska
City Clerk
Pending ratification of the voters
Sept. 8, 1949.
_ Aug. 26,30-Sept. 2,’49
U. S. Department of the Interior
Bureau of Larrd Management
NOTICE FOR PUBLICATION
Notice is hereby given that Lil
lian Walli has made application for
a headquarters site under the Act
of March 3, 1927 (48 U.S.C. 461)
Anchorage Serial 011215, for a tract
of land described as Lot 6 of the
supplemental plat of Section 2, T.
4 S., R. 15 W„ S.M., containing
4.00 acres, and it is now in the files
of the District Land Office, An
chorage, Alaska.
Any and all persons claiming ad
versely any of the above mentioned
land should file their adverse
claim in the District Land Office
within the period of publication or
thirty days thereafter, or they will
be barred by'the provisions of the
statutes.
GEORGE A. LINGO
Manager
Date First Publication Aug. 2, 1949
Date Last Publication Aug. 30, 1949
TRUCKING
Heavy Diamond-T
AL CLAYTON
Box 404
SEWARD, ALASKA