Public Hearing un Tax
Scheduled For April 23
July 1, 19$6 is the date set by
the proposed Consumer’s Sales
Tax Ordinance No. 205, for the
sales tax levy to go into effect. A
public hearing on the ordinance
is sceduled for April 23, 1956, at
8.00 p. m. at the Elks Hall, when
the City Council will hear any sug
gestions or recommendations from
the general public.
Credit sales as well as cash sales,
with some exceptions and exemp
tions, are to be levied the 2 per
cent tax. These include: Buyers of
intoxicating liquors, amusements
and entertainment, excepting those
of fraternal organizations, and for
charity purposes; practically all
services such as those rendered by
lawyers, doctors, dentists, barbers,
the telephone company, dry clean
ing, oil delivery companies, beauty
parlors, to mention only a few.
There is no tax on amounts
under 25 cents. The tax from then
on is according to the following
scale: 25 cents through 64 cents is
$.01; 65 cents, $02; $1.25 through
$1.64, .03; $1.65 through $2:24, .04:
$2.25 through $2.64, .05;- $2.65
through $3.24, .06; $3.25 through
$3.64, 07; $3.65 through $4.24, .07;
$4.25 through $4.64, .09; over $5.25
continues on sale scale. A provision
is made, however, that upon indi
vidual sale of goods, wares or mer
chandise or services at a price in
excess of $500 a tax shall only be
paid upon the first $500 of the
price.
The ordinance in part reads as
follows: Exceptions and exemp
tions: No tax shall be levied upon
the following: (1) On sales defin
itely made for purposes of resale,
(2) On wholesale sales made to li
censed dealers; (3) On isolated
sales made by anyone not primari
ly in the business of buying and
selling; (4) On sales made under
such circumstances that the object
of sale is delivered by or through
the seller to the buyer at a dis
tance of not less than a radius of
ten miles from the City of Kodiak;
(5) On sales made to the Govern
ment of the United States, the Ter
ritory of Alaska, the City of Ko
diak, all duly organized agencies
thereof; and the Kodiak Health
and Welfare Council.
Levy Of Tax Upon Buyers of
Services, Etc.: On and after the
1st day of July, 1956, every person
who buys, within the City of Ko
diak, any service, or any service
combined with other things of val
ue, and provided such service be
included under the following
schedule of “Taxable Services”
shall pay to the person, firm, as
sociation, or corporation furnish
ing such service, and for the use
and benefit of the City of Kodiak,
a tax of two per cent of the total
cost or charge made for such; such
tax shall be due and payable' Pro
vided, that services as construed
herein shall include all things of
value for which the seller makes
a charge to the buyer, and regard
less of whether such charge be
for services alone or for services
combined with other things of
value.
Taxable Services: The following
services shall be taxable under the
foregoing levy: Services from law
Fiy ro SEATTLE
Kodiak to Seattle $102.00 Kodiak to Portland $109.00
Kodiak to Anchorage $35.00 Kodiak to Juneau $81.00
All Fares Plus Tax
NON-STOP TO ANCHORAGE
Call 4131
PACIFIC NORTHERN AIRLINES
/kg'
2 3 R 0 YEAR O f. SERVING A l A S K A "
Vote for
Frank A. Metcalf, C.E.
Registered Civil Engineer
Democratic Candidate
for
Territorial Highway Engineer
42 years continuous professional engineering
in the Territory
yer„, ••■’J^vurs, dentists, services
from barocrs; services from bath
houses; services from shoe repair
shops; • services from telephone
companies; services from power
and light companies, services from
cold storage plants, including cold
storage box and locker rentals; ser
vices from hotels, rooming houses
and apartment houses; services
from laundries and dry cleaners;
services from carpenters and cab
inet makers; services from house
painters and decorators; services
from tinsmiths and sheet iron
workers; services from water sup
ply organizations; services from
sand and gravel supply organiza
tions; services from freight haul
ing organizations, scavenger ser
vices; taxi services; services from
restaurants, soft drink parlors and
ice cream parlors; services from
card rooms and pool and billiard
rooms; services from oil delivery
organizations; services from watch
makers; services from radio-tele
vision and mechanical refrigera
tion repair and service men; ser
vices from photographers, includ
ing all film development; services
from undertakers; services from
printing -establishments; services
from garages; services from mech
anics and machinists; rentals of
houses and cabins based on rental
charges; services of beauty par
lors, services of plumbers and elec
tricians.
Exceptions and Exemptions: The
following services shall not be tax
ed: (1) Services rendered by a
salaried employee to his employ
er; (2) Services rendered by or
to the United States Government,
the Territory of Alaska, the City
of Kodiak, any duly organized
agency thereof; and the Kodiak
Health and Welfare Council; (3)
Services rendered by banking in
stitutions; (4) Services rendered
by a Commissioner of and for the
Kodiak Precinct, Alaska; (5) Sub
scriptions to newspapers where de
livery is made by public carrier
more than ten miles from the City
of Kodiak.
me sener snail De accouniame
to the City of Kodiak for any and
all such taxes immediately upon
the tax being due and payable to
the seller and regardless as to
whether or not such tax has actual
ly been collected by the seller.
Provided, nevertheless, that with
respect to charge accounts, the lia
bility of the seller to account for
and pay over the tax to the City
of Kodiak shall arise only to the
extent of payment or payments ac
tually received on such accounts.
The taxes payable by the seller
to the City of Kodiak, as in this
Ordinance provided, shall be paid
quarterly of each calendar year.
The total tax payable to the City
of Kodiak for any given quarter
shall be paid to the Clerk of the
said City for the use and benefit
of the City of Kodiak on or before
the last day of the month follow
ing the end of the quarter, and all
taxes payable, but not so paid,
shaH become uc.jnquent on the 1st
day of the following month.
Accompanying every tax remit
tance, the seller shall deliver to the.
City of Kodiak a statement of the
tax account, complete in detail and
sworn to by the seller or other
person having a personal know
ledge of the sellers business, and
upon forms furnished by the City
of Kodiak. The seller shall also
furnish to the Clerk of the City of
Kodiak, when requested to so do,
all other additional information
deemed necessary by the said
Clerk for a determination of the
accuracy of any tax report so fur
nished and in respect to any taxes
which the said Clerk may consider
unaccounted for.
Any and all taxes which are not
paid by the seller to the City of
Kodiak when due shall dr%w inter
est from the date of delinquency
until paid at the rate of eight per
cent pe/- annum.
If the seller fails to pay to the
City of Kodiak any tax payable
under the Ordinance, when due,
the seller shall pay, at the discre
tion of the Kodiak City Council, a
penalty of twenty-five per cent of
the tax whic ar then due and un
paid.
Collection ot any tax or taxes,
interest and penalties, due and
payable to the City of Kodiak un
der this Ordinance may be enforc
ed through civil action brought in
a Court of competent jurisdiction.
To compensate sellers for keep
ing sales tax records and filing
returns as required by this Ordin
ance, a discount equal to 3 per
cent of the amount of tax due will
be allowed, and sellers may deduct
that amount when making remit
tances, provided that returns be
filed before the date of delinquen
cy. A seller filing a delinquent re
turn forfeits his right and claim to
such discount and must remit 100
per cent of the tax due, plus the
penalties and interest hereinabove
stipulated.
Any person, firm, association, or
corporation found guilty of a viola
tion of any of the provisions of
this Ordinance shall pay a fine not
to exceed $300.00, or be imprison
ed in the City jail for not more
than thirty days, or both fined and
imprisoned, all at the discretion of
the City Magistrate.
Milk Is
Health Magic
I Kodiak Creamery, Inc. |
To Serve you
BETTER
Ace Cab
Phone has been changed to
4444
24 Hour
Service
RHOADES
FURNITURE STORE
WES RHOADES, PROP.
Phone 4151
General Electric Dealer
Wrought Iron Dining Sets
Chrome Dinette Sets
Sofa Beds
G.E. Portable Mixers
Butcher Soys