The Daily Alaska empire., 1950-06-19
CITY SALES TAX ORDINANCE

same manner the delinquent tax is collected.
 Section '. The tax hereby levied shall not apply to the following:
 (a) Retail sales and for re- muneration for services amount ing to less than $125.00 in any quarter year.
 (b) Casual and isolated sales not made in the regular course of business.
 Co Sales of insurance an d bonds of guaranty and fidelity.
 (d) Gross receipts or proceeds derived from funeral charges and services, medical or dental services rendered, and hospital services.
 (e) The gross receipts or gross proceeds derived from the sale of tangible personal pro- perty or services by churches. except where such organizations are engaged in business for pro- fit or savings, or competing with other persons engaged in the same or similar business.
 () Gross receipts or proceeds derived from the transportation of students to and from grade or high schools in motor or other vehicles.
 (g) Gross receipts or proceeds derived from the sale of food in public, common, high school or college cafeterias or lunch rooms operated primarily for teachers and pupils, and not op- erated primarily for the public and not operated for profit.
 (h) Gross receipts or proceeds derived from carrier sales made directly to consumers or users of newspapers or any other perio- dicGls.
 d) Gross receipts or proceeds derived from sales or services which the municipality is pro- hibited from taxing under the laws of the Territory of Alaska, or under the laws or the Consti- tuition of the United States; or gross receipts or proceeds from the transportation, loading, un- loading, or storing of cargo from vessels or aircraft in foreign or interstate commerce, or on goods in transit or awaiting and being processed for shipment.
 CD Gross receipts or proceeds derived from sales to the United States Government, Territory of Alaska, City of Juneau, or any political department thereof.
 (k) Dues or fees to clubs, la Dor unions, or fraternal organi- cations.
 CD Gross receipts derived from the sale of real property; except ing the gross receipts earned as commissions by agents shall be taxable.
 Section 8. The proceeds of the, tax prescribed. by this .ordi- nance shall by the City Clerk be deposited and kept in the First National Bank of Juneau, or other depository approved by the City Council, in a special ac- count entitled: Sales Tax Bond Retirement Account; and such proceeds shall be used exclusive ly for the special purpose of pay ing inStallments of principal and interest on and redemption ot presently outstanding general obligation bond issues of the City of Juneau, and Of any fu- ture general obligation bond is sues authorized by the qualified voters of the City, including the City's share of the obligation rep resented by the presently au- thorized general obligation bond issues of the Juneau Indepen- dent School District, and the City's share of the obligation represented by any future gen. eral obligation bond issues au- thorized by the qualified voters of the Juneau Independent School District; and no part ot l such special account shall be devoted to any use other than as in this section provided, un- less with the consent of the vot- CTS of the City at another refer. eadum election.
 Section g. The tax provided by this Ordinance shall termi- nate at the end of the quarter in which the principal and in terest of presently outstanding general obligation bond issues