Valley frontiersman., 1951-08-03
LEGAL NOTICE
CITY ORDINANCE
cgTN cr PALMER. ALASKA
 ORDINANCE No.

SALES TAX ON RETAIL SALES AND SERVICES NADr WITHIN ImE CITY oF PALMER ALASKA T8EE PROCEEDS TO nr USED FOR GENERAL PURPOSES RE- HATING TO SERVICES HEALTH AND WELFARE or THsE CITY AND HN AD- MfNgSTBATtoN OF THE CITY GOVERN. MTVT. PROVIDING FOR ADMiNfsTER- ING AND METHOD or COLLECTING SAID TAX PROVIDING PENALTIES
 AND FIXING THE DATE WHEN SUCH ORDINANCE AND TAX SHALL BECOME EFFECTIVE
 WHEREAS. more than nfty-five fssl per ccntum Of the qualified voters voting at special election held July io 1881 have consented 10 the ieVNtng and collection of a consumers sales and services tax not to eNneed ta'o f2g4 ger certsFH of the sales prices on Rll retail sales and scr- vices made within the city of Palmer. Alaska pursuant 10 Section l6-i-35, ACLA lsss so amended by House Bill No, 65 Of the 18th Session of the Legislature Of the Territory of Alaska
 NOW THEREFORE BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY or PALMER. ALASKA:
 SECTION ] Retail Sale" shall be con- strueo to mean the transfer of title 10 tan- gible personal property for consumption or use, and not for resale in substantially the same form or condition 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 be deemed a retail sale.
 Services shall be construed to mean the rendering of any personal service profess sional and otherwise. to or for anothers 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 or 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 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 conc-,ued 10 mean every person. firm or corporation
 making sales at retail to a buyer or con- sumer. whether 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 of labor or services for another shall not be deemed a sale to a consumer In such cases the prime contractor shall collect the tax from the consumer person re- ceiVing the benefit of the prime contrac-
 tors labor 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 a 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 1 of business or elsewhere within the mu-
 nicipality
 SECTION From and after the first | day of September 1851, at a later date
 to be set by the Common Council of the l City there shall be levied and collected l tax retail sales and services made l within the City of Palmer equal to two | (2qS) per centum of the selling rice and or | charge made for the services rendered, 1 when such selling price and or charge ! made amounts to thirtyfiVe cents or more. SECTION 3 The tax levied hereunder l shall apply to the following sales and ser | vices:
 | (a) All tangible personal property.
 (bl Natural or artificial gas, elec-
 tricity, ice. steam water or any public
 service public utility.
 (cD 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 l subscribers or users including transmits i sion of messages, whether local or long 1 distance. This shall include all services
 and rental charges having any connection with telephone service.
 i (e) Printing printed matter of all | types. kinds and characters and the service
 of printing over printing. (f) The service of renting rooms or
 living quarters or offices or other com
 mercial space of whatever name or nature l by hotels. apartments, rooming houses. | public lodging houses by firms in-
 dividuals renting single multiple unit
 residences or offices or other commercial