of the Sales of Pull-Tab Games by mne19546

VIEWS: 3 PAGES: 2

									                                                         Presented by: The Manager
                                                         Introduced:   12/08/2008
                                                         Drafted by:   J.W. Hartlc




      ORDINANCE OF THE CITY AND BOROUGH OF JUNEAU, ALASKA
                                 Serial No. 2008-40

                                   the
          An Ordinance Amending Sales          Tax Code to Exempt
          Federally Recognized Tribes From        Tax
                                              Sales      With the
          Exception of the Salesof Pull-Tab Games.

      B E IT ENACTED THE ASSEMBLY THE CITY AND BOROUGH JUNEAU,
                   BY           OF                   OF     ALASKA:

    Section 1. Classification. This ordinance is of a general and permanent nature
and shall become a part of the City and BoroughCode.

      Section 2. Amendment of Section. CBJ 69.05.010 Definitions, is amended to
add a new definition to read:

69.05.010 Definitions.

...
    F e d e m l l y recognized Indian tribe means an Indian or Alaska Native tribe, band,
nation,
      pueblo,           or
                 village, community            that theSecretary   of the      has
                                                                        Interior
acknowledged to exist as an Indian tribe pursuant the FederallyRecognized Indian
                                                      to
Tribe List Act of 1994, Public Law 103-454, 25 U.S.C. 479a.



      Section 3. Amendment ofSubsection.CBJ 69.05.040(13) is amended to read:


         (13)                                    of
                Retail sales, services, and rentals real or tangible personal property
                                                                        or
                to or by the state, a Rural Education Attendance Area like entity,
                a federally recognized Indian tribe, a or
                                                       municipality. This exemption
                does not apply to the following:

                (a) Sales of pull-tab games by federally recognized Indian tribes,
                    political subdivisions, and municipalities; or

                (b) Retail sales, services, and rentals of real and tangible personal
                    property by the City and Borough listed in this subsection(13)(b):
                       1. Bartlett Regional Hospital sales, services and rentals;
                      2.   Capital transit passenger fares and passes;

                      3.   Sales of municipal real property, gravel and minerals;

                      4. Parks and recreation department sales, services and rentals;
                      5.   Eaglecrest ski area sales, services and rentals;

                      6.   Hagevig Fire Training Center sales, services and rentals;

                      7.   Juneau International hrport sales, services and rentals;

                      8.   Sewer utility and water utility sales, services and rentals;

                      9.   Port and harbor sales, services and rentals authorized   by
                           title 85 of this Code.

...
      Section 4. Effective Date. This ordinance shall become effective February 1,
2009.

      Adopted this 1gt”day of December, 2008.




 Attest:


        ‘
        L
                       d&
            Laurie J. Si&, Clerk




                                         -2-                             Ord. 2008-40

								
To top