Valley frontiersman., 1951-08-09
LEGAL NOTICE
CITY ORDINANCE
CITY OF PALMER. ALASKA
 ORDINANCE NO. 10


 SERVICES MADE WITHIN THE CITY OF | PALMER ALASKA. THE PROCEEDS TO BE USED FOR GENERAL PURPOSES RE- HATING TO SERVICES. HEALTH. AND | WELFARE OF THE CITY AND IN ADJ 1 MTNTSTRATION OF THE CITY GOVERN MENT: PROVIDING FOR ADMINISTER ING. AND METHOD OF COLLECTING SAID TAX; PROVIDING PENALTIES: ! AND FIXING THE DATE WHEN SUCH ! ORDINANCE AND TAX SHALL BECOME EFFECTIVE.
 WHEREAS. more than fifty-five C55 per centum of the qualified voters voting at ] special election held July 10. 1851, have ! consented to the levying and collection of consumers sales and services tax not ! to exceed two (2oe) per centum of the 1 sales prices all retail sales and ser- vices made within the city Of Palmer Alaska. pursuant to Section 16-i-35. ACLA | 1949 so amended by House Bill No. 65 of ! the 18th Session of the Legislature of the | Territory of Alaska.
 ! NOW THEREFORE BE IT ORDAINED 1 BY THE COMMON COUNCIL OF THE l CITY OF PALMER, ALASKA: | SECTION 1 Retail Sale" shall be con- !'strued to mean the transfer of title to tan- gible personal property for consumption 1 or use. and not for resale in substantially 1 the same form or condition. A sale made | to a purchaser for his own use. or to be 1 consumed by him in fabricating ar l ticle for subsequent sale to another shall | be deemed a retail sale.
 l Services shall be construed to mean the | rendering of any personal service. profess | sional and otherwise to or for another s l use or benefit, for money or other valuable l consideration save and excepting remun- | eration for services shall not be construed l to mean salaries and wages received by l an employee.
 | Consumer" shall be construed to mean l the person who receives the use or benefit l of personal property purchased services l rendered.
 | The term selling price" shall be con- Strued to mean the overall consideration, | whether money credit, rights, or other | property expressed in the terms of money, | paid or delivered by buyer to seller l all without any deduction account of 1 the cost of tangible property sold. the cost of materials used. labor costs, interest. dis count. delivery costs. taxes. or any other | expenses whatsoever paid or accrued. and without any deduction on account of losses.
 l The term seller :" shall be construed to mean every person, firm or corporation
 making sales at retail to a buyer con- Sumer, whether as agent, broker or prin-
 cipal; and the term shall include persons
 performing services for remuneration.
 The term wholesale sale'' shall be con-
 strued to mean the sale of goods or ar
 ticleS to another for resale in the same
 form purchased.
 Sales of articles to contractors and sub-
 contractors. for use in the performance ot
 labor or services for another shall not
 be deemed a sale to consumer. In such
 cases the prime contractor shall collect
 the tax from the consumer or person re-
 ceving the benefit of the prime contrac-
 tors labor or services which tax shall be
 based upon the price charged for the
 prime contractors overall services, in-
 cluding the cost of labor and materials furnished by the prime contractors sub- contractors.
 Mail order Sales Sales to consumers
 made by mail order houses or other sell
 Ter having place of business within the
 municipality are taxable, if the order is
 accepted within the municipality, and de-
 livery is made by the seller at such place
 of business or elsewhere within the mu-
 nicipality.
 SECTION 2 From and after the frs
 day of September. 1851 or at later date
 to be set by the Common Council of the City. there shall be levied and collected 2
 tax on retail sales and services made
 within the City of Palmer equal to two
 (226) per centum of the selling rice and/ol charge made for the services rendered
 when such selling price and or charge made amounts to thirty-five cents or more . SECTION The tax levied hereunder , shall apply to the following sales and ser
 vices:
 (a) All tangible personal property. (b) Natural or artificial gas. cleo tricity, ice, steam, water any publi service or public utility
 (c) Transportation for hire of persons by common carrier including motor trans 7 portation. taxicab companies and all othe
 means of transportation for hire.
 (d) Service by telephone companies t [ l subscribers or users including transmits 2 sion of messages. whether local or lon distance. This shall include all service t. and rental charges having any connectio with telephone service.
 al Dri,1 0ritaf tad nf Q = types. kinds and characters and the servic ? of printing over printing.
 (f) The service of renting rooms o living quarters offices or other com I | mercial space of whatever name or natur
 by hotels apartments. rooming house.
 public lodging houses or by firms or ir
 dividuals renting single or multiple un
 residences or offices or other commerci;