Chapter 4.21
SALES MADE BY REMOTE SELLERS
Sections:
4.21.020 Adoption of Alaska Remote Sellers Sales Tax Code.
4.21.030 Delegation of authority.
4.21.010 Scope.
This chapter applies only to sales made by remote sellers as defined herein and in HMC 4.20.010. (Ord. 20-08 § 10, 2020)
4.21.020 Adoption of Alaska Remote Sellers Sales Tax Code.
The City adopts by reference the January 6, 2020 Edition of all provisions of the Alaska Remote Sellers Sales Tax Code, as may be amended, including all definitions set forth therein, and at HMC 4.20.010. (Ord. 20-08 § 10, 2020)
4.21.030 Delegation of authority.
The City hereby delegates to the Commission the authority to administer and collect tax on sales made by remote sellers including remote seller sales tax registration, exemption certification, collection, remittance, and audit authority. This delegation of authority does not include administration of applications for certificates of exemption which shall be administered by the City as provided in HMC 4.20.080. (Ord. 20-08 § 10, 2020)
4.21.040 Copies on file.
A. At least five copies of the Alaska Remote Sellers Sales Tax Code shall be made available for public inspection at least 15 days prior to the public hearing for adoption of this chapter at the time and place set out in the notice published for the hearing of the ordinance. Copies shall be available for public review at the office of the City Clerk. A person may request, and the City Clerk shall provide, a copy of the code at no more than cost.
B. After adoption, at least five copies of the Remote Sellers Sales Tax Code adopted by reference in HMC 4.21.020 shall be kept at the office of the City Clerk. The Clerk shall provide for sale of copies of all codes adopted pursuant to HMC 4.21.020 at no more than cost. (Ord. 20-08 § 10, 2020)
4.21.050 Savings clause.
If any provision of Chapter 4.20 HMC, this chapter, or the Remote Sellers Sales Tax Code is determined by the Commission or an adjudicatory body of competent jurisdiction to discriminate against a remote seller in favor of a local seller, the discriminatory provision shall continue in effect only to the extent such provision does not discriminate against a remote seller, and the comparable code provision applicable to a local seller will apply to a remote seller, and the remainder of Chapter 4.20 HMC and this chapter and the Remote Sellers Sales Tax Code shall continue in full force and effect. (Ord. 20-08 § 10, 2020)