Chapter 4.16
FUEL FLOW TAX

Sections:

4.16.010    Sitka Airport fuel flow tax.

4.16.010 Sitka Airport fuel flow tax.

A.    A tax is levied on all motor fuel as defined in AS 43.40.100(a), and all other aviation petroleum products which are dispensed into aircraft at the Sitka Airport.

B.    The tax is two cents per gallon.

C.    The distributor shall be responsible for collecting the tax from the consumer. If the distributor has reasonable cause to believe that fuel sold is ultimately destined to be dispensed to an aircraft at the Sitka Airport, he shall require the customer to pay the tax at the time of the sale or cause the customer to sign a statement that the fuel is not going to be dispensed into an aircraft at the Sitka Airport.

D.    It shall be a misdemeanor to falsely sign or cause to sign, such a statement or to do so with false intent. The maximum fine shall be five hundred dollars.

(Ord. 79-376 § 3, 1979.)