School Board Vacancy
Looms As Lucius Ross
Plans to Quit Valley
A vacancy in the Palmer Dis
trict School Board loomed this
week as Lucius Ross announced
plans to leave the Valley next
month.
Mr. Ross returned recently from
his old home near Houston. Miss
ouri. where he had gone to attend
his father’s funeral. While there,
he iniated plans, since completed,
to purchase an automotive parts
and supplies business in that city
He turned in his resignation as
superintendent of the Matanuska
Experiment Station late last
week. He had held the position
since the departure of Stanley
Balloun exactly two years ago.
The Ross family will begin
their highway trek from the Val
ley shortly after August 18. when
Mr. Ross’ resignation becomes ef
fective. After living for four and
one-half years in the Valley, they
Will be missed. Both of the Ross
boys were in the school band. |
Doyle would have graduated
from high school next year. Ben
ny, who made his mark as a track '
s’ar in last spring’s meets, had •
oq; gutqeui jo sadoq pauiepiajua
varsity basketball team this year. <
The Ross farm was sold last '
spring. The little yellow plane in i
which Mr. Ross and Doyle fre
quently circled over the Valley j
will have to be sold, Mrs. Ross '
insisted that it was too danger- ,
ous to fly it so far, even for an 1
experienced pilot like Doyle.
Mr. Ross has been an Elder of 1
the United Protestant Church. ,
Mrs. Ross has belonged to the 12:- i
30 Homemakers since her arrival
here. i
Valley Visitors
Many Valley folk were enter- ,
taining guest this week as friends 1
and relatives arrived in the Val- \
ley by plane, by car and by train 1
and bus. ‘
George Esslinger, father of *
Clayton Esslinger, arrived last
week from his home in Ohio. [
He had taken a train to Dawson r
Creek, a bus to Fairbanks, and a ”
train to Wasilla. 0
Mr. and Mrs. Pierre Geraud left r
Wednesday on their return trip c
over the highway to Riverton, 1
Wyoming. They were here two t
weeks visiting the Newell Tal- v
cotts who are Mrs. Geraud’s par- <
ents. v
Mrs. Bert Verall of Anacor
tes, Washington, and her sister- s
in-law, Mrs. Myrtle Verrall, ar- *
rived by plane Sunday on their
first trip to Alaska. They are vi- o
siting Mrs. Harold Hale and the
Verrall grandchildren in the Val- j
ley. In Anchorage, Mrs. Myrtle «
Verrall saw her two-week-old s
grandson, born to her daughter s
and son-in-law, Sgt. and Mrs. ^
Ralph Gibbel. v
Mr. and Mrs. John D. Mick of
Flint, Michigan are visiting the a
Allan Mick family in their first
trip to Alaska. They arrived via n
the highway two weeks ago. h
Mr. and Mrs. E. O. Dugas of d
Lafette, La. arrived in Palmer r
July 21, for a summer vacation. s
Mrs. Dugas is sister of John Sul- »
3ivan of the Matanuska Hotel. ^
Driving up over the Alaskan d
highway from Long View, Texas, n
Mr. and Mrs. Dugas reported the a
roads in good condition with the *
exception of a few miles this side ti
of Tok Junction.
LEGAL NOTICE
CITY ORDINANCE
CITY OF PALMER. ALASKA
ORDINANCE NO. 1
AN ORDINANCE TO PROVIDE FOR
THE LEVYING AND COLLECTION OF A
CONSUMERS TWO (2> PER CENTUM
SALES TAX ON RETAIL SALES AND
SERVICES MADE WITHIN THE CITY OF
PALMER ALASKA THE PROCEEDS TO
BE USED FOR GENERAL PURPOSES RE
LATING TO SERVICES HEALTH AND
WELFARE OF THE CITY AND IN AD
MINISTRATION OF THE CITY GOVERN
MENT PROVIDING FOR ADMINISTER
ING AND METHOD OF COLLECTING
SAID TAX PROVIDING PENALTIES
AND F’XING THE DATE WHEN SUCH
ORDINANCE AND TAX SHALL BECOME
EFFECTIVE
WHEREAS, more than fifty-five f551 per
-entum of the qualified voters voting at
' special election held July 10. 1951. have
consented to the levying and collection of
* consumer's sales and services tax not
to exceed two (2r; > per centum of the
iates prices on all retail sales and ser
vices made within the city of Palmer,
Alaska, pursuant to Section 16-1-35. ACLA
l»49 so amended by House Bill No 65 of
he 19th Session of the Legislature of the
rerritory of Alaska.
NOW THEREFORE BE IT ORDAINED
BY THE COMMON COUNCIL OF THE
:tTY OF PALMER. ALASKA:
SECTION 1 “Retail Sale" shall be oon
itrued to mean the transfer of title to tan
lible personal property for consumption
»r use. and not for resale in substantially
:he same form or condition. A sale made
:o a purchaser for his own use. or to be
consumed by him in fabricating an ar
icle for subsequent sale to another shall
>e deemed a retail sale.
“Services' shall be construed to mean the
endering of any personal service, profes
sional and otherwise, to or for another's
ise or benefit, for money or other valuable
lonsideration save and excepting remun
eration for services shall not be construed
;o mean salaries and wages received by
in employee.
“Consumer'' shall be construed to mean
he person who receives the use or benefit
if personal property purchased or services
endered.
The term “selling price" shall be con
itrued to mean the overall consideration,
vhether money, credit, rights, or other
iroperty expresed in the terms of money,
laid or delivered by a buyer to a seller,
ill without any deduction on account of
he cost of tangible property sold, the cost
if materials used, labor costs, interest, dis
count. delivery costs, taxes, or any other
expenses whatsoever paid or accrued,
ind without any deduction on account
if losses.
The term “seller ” shall be conjirued to
nean every person, firm or corporation
naking sales at retail to a buyer or con
sumer. whether as agent, broker or prin
cipal; and the term shall include persons
lerforming services for remuneration.
The term “wholesale sale" shall be con
itrued to mean the sale of goods or ar
icies to another for resale in the same
orm purchased.
“Sales of articles to contractors and sub
ontractors", for use in the performance of
abor or services for another shall not
•e deemed a sale to a consumer. In such
ases the prime contractor shall collect
he tax from the consumer or person re
eiving the benefit of the prime contrac
or's labor or services, which tax shall be
cased upon the price charged for the
irime contractor's overall services, in
luding the cost of labor and materials
urnished by the prime contractor's sub
ontractors.
“Mail order Sales” Sales to consumers
sade by mail order houses or other sel
;r having a place of business within the
runicipality are taxable, if the order is
ccepted within the municipality, and de
ivery is made by the seller at such place
f business or elsewhere within the mu
icipality.
SECTION 2 From and after the first
ay of September, 1951, or at a later date
> be set by the Common Council of the
ity, there shall be levied and collected a
ax on retail sales and services made
lithin the City of Palmer equal to two
2%) per centum of the selling rice and/or
harge made for the services rendered,
vhen such selling price and/or charge
aade amounts to thirty-five cents or more.
SECTION 3 The tax levied hereunder
hall apply to the following sales and ser
ices:
(a) All tangible personal property.
(b) Natural or artificial gas. elec
ricity, ice, steam, or any public service
r public utility, except water.
(c) Transportation for hire of persons
y common carrier, including motor trans
ortation, taxicab companies and all other
leans of transportation for hire.
(d) Service by telephone companies to
ibscribers or users, including transmis
lon of messages, whether local or long
istance. This shall include all services
nd rental charges having any connection
hth telephone service.
(e) Printing or printed matter of all
/pes. kinds and characters and the service
f printing or over printing.
(f) The service of renting rooms or
ving quarters or offices or other com
lercial space of whatever name or nature
y hotels, apartments, rooming houses,
ublic lodging houses or by firms or in
ividuals renting single or multiple unit
;sldences or offices or other commercial
pace.
(g) Foods, confections and all drinks
>ld and dispensed by hotels, restaurants,
r other dispensers, and sold for imme
iate consumption upon the premises or
elivered or carried away from the pre
lises for consumption elsewhere.
(h) Advertising of all kinds, types
nd characters originating in Palmer or
djacent areas, including any and all de
ices used for advertising purposes and
le servicing of advertising devices.
(i) Gross proceeds derived from the
peration of punch boards, slot machines.
marble machines. juke boxes, merchandise
vending rrarhines. or amusemer; devices
of any kind.
01 The sale of tlrkets or admissions
to places of amusement, entertainment,
recreational or athletic events, or dues or
fees for the privilege of having access to
or the use of amusement entertainment
athletic or recreational facilities includ
ing free or complimentary passes and tick- j
ets. admissions, dues or fees. Such fee or
complimentary passes and tickets, dues or
fees ate hereby declared to have a value
equivalent to the sale price or value of
said tickets passes, admissions, fees, or
dues
(ki For the purpose of this Ordinance,
sales and services of tangible personal
property made for the purpose of develop
ing and improving real estate even though
such real estate is intended tor resale as
real property, are hereby declared to be
sales to consumers or users. Sales and or
services of tangible personal property,
including materials, supplies and equipment
made to contractors who use same in the
performance of any contract, are hereby
declared to be sales to consumers 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 taxable.
<11 Services of dry cleaners, laun
deries. garages, barber and beauty shops,
cold storage and locker plants.
(mi Other services falling within the
meaning as defined in Section 1. and not
specifically excluded by Section 4.
SECTION 4 The tax hereby levied shall
not apply to the following:
(ai Retail sales and for remuneration
for services amounting to less than $50.00
in any calender month.
(b> Casual and isolated sales not made
in the regular course of business.
(c) Sales of insurance and bonds of
guaranty and fidelity.
(di Gross receipts or proceeds derived
from funeral charges and services, medi
cal or dental services rendered, and hos
pital services.
(e) Gross receipts or gross proceeds
derived from the sale of tangible personal
property or services by churches, except
where such organizations are engaged in
business for profit or savings, or competing
with other persons engaged in the same or
similiar business.
(fi Gross receipts or proceeds derived
from the transportation of students to and
from grade or high schools in motor or
other vehicles.
(gi Gross receipts or proceeds derived
from the sale of food in public, common,
high school or college cafeteries or lunch
rooms operated primarily for teachers and
pupils, and not operated primarily for the
public and not operated for profit.
(h) Gross receipts or proceeds derived
from carrier sales made directly to con
sumers or users of newspapers or any other
periodicals.
(i) Gross receipts or proceeds derived
from sales or services which the munici
pality is prohibited from taxing under the
laws of the Territory of Alaska, or under
the laws of the Constitution of the United
States; or gross receipts or proceeds from
the transportation, loading, unloading, or
storing of cargo from vessels or aircraft in
foreign or interstate commerce, or on
goods in transit or awaiting and being pro
cessed for shipment.
(j) Gross receipts or proceeds derived
from sales to the United States Govern
ment, Territory of Alaska, City of Palmer,
or any political department thereof.
(k) Dues or fees to clubs, labor
unions, or fraternal organizations.
(l) Gross receipts derived from the
sale of real property; excepting the gross
receipts earned as commissions by agents
shall be taxable.
(m) Sales of tickets for school enter
tainments, school athletic events, and ac
tivities conducted for eleemosynary pur
poses or community benefits.
(n) Bulk sales of feed, seed and fer
tilizer to farmers.
(o* Interstate air. train, and boat
fares.
SECTION 5 The maximum tax on the
sale of real estate, contract construction
of building or residences or any single
piece of machinery or equipment such as
a car. a boat, or an engine, shall be ten
($10.00* dollars; and, even though the
single sale of one article may run to
several thousands of dollars, only the
first five hundred ($500.00* dollars shall
be subject to tax under the terms and
provisions of this Ordinance. It is speci
fically provided, however, that sales of
supplies, ice, or oil or gas. or equipment,
Individually or in the aggregate, shall not
be construed as falling in the exempted
class, nor shall the total sales price of
anj’ combination of items of merchan
dise, machinery, equipment, or goods,
wares or merchandise, be considered as
a single sale for the purpose of securing
the exemption provided for by this Sec
tion.
SECTION 6 Every seller making the re
tail sales and every person performing
services, on or before the tenth day of
each month shall make out a return for
the preceding month upon forms to be
provided by the City Clerk, setting forth
the amount of all sales and services, all
non-taxable sales and services, and all
taxable sales and services for the preced
ing month, the amount of the tax thereon,
and such other information as the City
Clerk may require, and sign and transmit
the same to the City Clerk. The taxlev
ied under this Ordinance, whether or not
collected from the buyer, shall be paid by
the seller and/or persons performing ser
vices. to the City Clerk in monthly install
ments at the time of transmitting the re
turn, and if not so paid such tax shall
forthwith become delinquent. In the event
the tax is not paid before delinquency as
herein provided a penalty of five (5%)
per centum of such tax shall be added to
the tax for the first month or fraction
thereof of delinquency, and an additional
five (3%) per centum for each additional
month or fraction thereof of delinquency
until a total penalty of fifteen (13%) per
centum has accrued. Such penalty shall be ,
assessed and collected in the same man
ni*r as the tax Is assessed and collected
In addition to the aforesaid penalty, in
terest at the rat* of six (•'r > per centum
per annum on the delinquent tax from
the date of delinquency until paid shall
acrue and be collected In the same man
ner the delinquent tax is collected
Such returns shall show such further
information 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 returns,
the City Clerk may request and the tax
payer 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 preceding month and the remittance
or remittances of the tax must accompany
the returns herein required. If not paid
on or before the last day of each month
the tax shall be delinquent from such date,
and collection will be enforced under the
terms of this Ordinance as set forth in
Sections 7 and 9.
It shall be the duty of every taxpayer
required to make a return and pay anv
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 de- |
termine the amount of tax due hereunder
and such other records of goods, wares. '
merchandise and other subjects of tax- .
ation under this Ordinance as will sub
stantiate and prove the accuracy of such
returns. It shall also be the duty of every
person who makes sales for resale to keep
records of such sales which shall be sub- I
ject to examination by the City Clerk or I
any authorized employee thereof while !
engaged in checking or auditing the re
cords of any taxpayer required to make a i
report under the terms of this Ordinance.
All such records shall remain in the I
City of Palmer and be preserved for a
period of three (31 years, unless the City I
Clerk in writing has authorized their de-'
struction or disposal at an earlier date, and
shall be open to examination at any time
by the City Clerk or any authorized em
ployee thereof while engaged in checking
such records. The burden of proving that
a sale was not a taxable sale shall be upon
the persons making the sale.
SECTION 7 The tax levied hereunder
shall be paid by the consumer or user *o
the seller, and it shall be the duty of each
and every seller of the City of Palmer to '
collect from the consumer or user, the full
amount of the tax imposed by this Ordin
ance. except that the tax on receipts or :
proceeds from the various mechanical de- 1
vices as stipulated in Paragraph (i), Sec-!
tion 3. shall be paid by the owner and or
operator thereof.
Sellers shall add the tax imposed under 1
this Ordinance or 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 be a
debt from the consumer or user to the
vendor until paid, and shall be recover
able at law in the same manner as other
debts. Performers and or sellers of services
shall be considered sellers for the pur
pose of this Section.
Sellers shall add this tax to the sale
price or service charge in strict accordance
with the following scale:
CHARGE TAX
Under 34c ..... None
35c through 64c ... S .01
65c through S1.34 ,02
$1.35 through $1.64 .. . .03
1.65 through 2.34 .04
2.35 through 2.64 ...._ .05
2.65 through 3.34 .06
3.35 through 3.64 ... .07
3.65 through 4.34 .08
4.35 through 4.64 .09
Over $5.34 continue on same scale.
SECTION 8 All monies accumulated un
der the terms of this Ordinance shall be
deposited by the City Clerk with the Pal
mer Bank in an account titled General
Purpose Fund. City of Palmer and no part
of these funds may be diverted to any use
other than herein stipulated. Expenditures
from these funds may be made at the dis
cretion and only by order of the Common
Council for the uses stipulated.
SECTION 9 A seller who wilfully or
intentionally fails, neglects or refuses to
collect the full amount of the tax impos
ed by this Ordinance, or wilfully or in
tentionally fails, neglects or refuses to
comply with the provisions of this Or
dinance. or remits or rebates to a con
sumer or user,either directly or indirectly
and by whatsoever means, all or any part
of the tax levied by this Ordinance, or
makes in any form of advertising, ver
bally or otherwise, any statement which
infers that he is absorbing the tax. or
paying the tax for the consumer or user
by an adjustment of prices or at a price
including the tax. or in any manner what
soever, shall be deemed guilty of a mis
deameanor and upon conviction thereof
shall be fined not more than twenty-five
($25.00) dollars, and upon conviction for a
second or other subsequent offense, shall
be fined not more than one hundred
dollars, or imprisoned in the City Jail for
not more than thirty (30) days, or both
such fine and imprisonment.
Any person, firm, co-partnership or cor
poration violating any of the provisions of
this ordinance shall be guilty of a misde
meanor and upon conviction thereof shall
be fined not less than twenty-five ($25.00)
dollars or more than one hundred ($100.00)
dollars; and upon conviction of a second or
subsequent offense shall be fined not
more than one hundred ($100.00) dol
lars or imprisoned in the City Jail not
more than thirty (30) days, or both such
fine and imprisonment in the discretion
it the City Magistrate, and shall pay the
costs of prosecution.
SECTION 10 It any section, sub-section,
clause, sentence, or phrase of this Ordin
ance is held to be invalid, the decision
ihall not affect the validity or the mean
ing of the remaining portions of this Or
dinance. The Common Council of the City
declares that It would have passed this Or
linance and each section, sub-section, sen
;ence. clause and phrase thereof, irrespec
:ive of the fact that any one or more
lections, sub-sections, sentences, clauses cr
phrases be declared invalid.
This Ordinance ahall be in full force and
effect from and after the firet day of
September, 1*51.
Passed and approved this 10th day o!
August, 1951.
CARL H MEIER
Mayor
ATTEST
WILLIAM HEAD, City Clerk
Published. July 27. August 3. 10. 1951
P&U*aUl
BY APPOINTMENT ONLY
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PALMER
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located near
Valley Theatre
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better
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QUALITY WORKMANSHIP
GUARANTEED SATISFACTION*
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keeps our repair depart
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Box 131, Anchorage