Valley frontiersman., 1951-07-27
LEGAL NOTICE
CITY ORDINANCE
CITY OF PALMER. ALASKA
 ORDINANCE NO.


 PALMER, ALASKA. THE PROCEEDS TO BE USED FOR GENERAL PURPOSES RE- LATINO TO SERVICES. HEALTH AND WELFARE OF THE CITY AND IN ADJ MINlSTRATIoN 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 (55) per centum of the qualified voters voting at special election held July TO- 1851 have consented to the levying and collection of a consumers sales and services tax not 10 exceed two (2osD per centum of the sales prices on all retail sales and ser- vices made within the city of Palmer, Alaska, pursuant to Section l6-l-35. ACLA is4s so amended by House Bill No. ss Of the lsth Session of the Legislature of the Territory of Alaska.
 NOW THEREFORE BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF PALMER, ALASKA:
 SECTION 1 Retail Sale" shall be con- strued to mean the transfer of title to tan- gihie personal property for consumption or use. and not for resale in substantially the same form or condition. A sale made to a purchaser for his own use or to be consumed by him in fabricating an ar ticle for subsequent sale to another shall De deemed retail sale.
 Services shall be construed to mean the rendering of any personal service profess sional and otherwise to or for another's use or benefit. for money or other valuable consideration save and excepting remun- eration for services shall not be construed to mean salaries and wages received by an employee.
 Consumer" shall be construed to mean the person who receives the use or benefit of personal property purchased or services 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 a buyer to a seller all without any deduction on account of 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.
 The term "seller " shall be cons.-ued to mean every person, firm or corporation making sales at retail to a buyer or 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.
 odlSo Ol tlCieS lO COHLFdCLOTS ana SUD- contractors. for use in the performance of labor or services for another shall not be deemed sale to a consumer. In such cases the prime contractor shall collect the tax from the consumer or person re- celving 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.
 day of September. 1851. or at a later date to be set by the Common Council of the City. there shall be levied and collected a tax on retail sales and services made within the City of Palmer equal to two (2@o) per centum of the selling rice and/or 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
  tricity. ice, steam. any public servlce or public utility. except water
 Co Transportation for hire of persons by common carrier. including motor trans- portation. taxicab companies and all other means of transportation for hire. (d) Service by telephone companies to subscribers or users. including transmits sion of messages, whether local or long distance. This shall include all services and rental charges having any connection with telephone service.
 (e} Printing or printed matter of all types. kinds and characters and the service of printing or over printing.
 (G The service of renting rooms or living quarters or offices or other com- mercial space of whatever name or nature by hotels apartments. rooming houses. public lodging houses or by firms or in- dividuals renting single or multiple unit residences or offices or other commercial space.
 (g, Foods. confections and all drinks sold and dispensed by hotels. restaurants. or other dispensers. and sold for irnme- diate consumption upon the premises or delivered or carried away from the pre- fnr