Source: https://www.codepublishing.com/AK/FairbanksNorthStarBorough/html/FNSBC08/FNSBC0852.html
Timestamp: 2018-08-20 16:24:51
Document Index: 748908555

Matched Legal Cases: ['§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 3', '§ 2', '§ 3', '§ 10', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 7', '§ 11', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 12', '§ 4', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 3']

Chapter 8.52 ALCOHOLIC BEVERAGE TAX
8.52.020 Purpose and intent.
8.52.030 Tax levy.
8.52.040 Exemptions.
8.52.050 Certificate of registration for tax collection.
8.52.060 Obligation of seller.
8.52.070 Reporting basis and tax collection.
8.52.080 Prohibited acts and associated penalties.
8.52.090 Procedures and forms.
8.52.100 Submittal of forms and remittance requirements.
8.52.110 Penalties, interest, fees and tax remittance.
8.52.120 Estimated tax.
8.52.130 Lien for tax, interest and penalties.
8.52.140 Administrative appeals.
8.52.150 Refunds.
8.52.160 Record keeping.
8.52.170 Confidentiality of monthly reports and associated documents.
8.52.180 Severability.
“Alcoholic beverage” means a spirituous, vinous, malt, or other fermented or distilled liquid, whatever the origin, that is intended for human consumption as a beverage and that contains one-half of one percent or more of alcohol by volume, whether produced commercially or privately.
“Alcoholic beverage tax administrator” means the treasury budget manager or his/her designee.
“Buyer” or “consumer” means, without limiting the scope thereof, any person or any other entity that purchases and/or contracts to purchase any alcoholic beverage for consumption and not resale.
“Certificate of registration” means the certificate issued by the director under FNSBC 8.52.050.
“Estimated tax” means the tax determined under FNSBC 8.52.120.
“Retail sale” means the transfer of any alcoholic beverage to any consumer, for any consideration.
“Sale made within the borough” means any retail sale where: (1) the buyer takes possession of, or title to, the purchased alcoholic beverage(s) within the borough; and/or (2) the seller receives consideration for the purchased alcoholic beverage(s) within the borough.
“Seller” means any person or any other entity that sells and/or contracts to sell any alcoholic beverage to a buyer.
“Tax” means the alcoholic beverage tax as levied under this chapter.
“Wholesale sale (sale for resale)” means the act of selling any alcoholic beverage to any person or to any other entity for reselling such alcoholic beverage in its original form. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.020.)
The purpose and intent of the tax imposed under this chapter is to raise revenues and diversify the borough’s tax base. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the sales of alcoholic beverages clearly fall within an exemption defined in this chapter. Any and all revenues resulting from the imposition and collection of the tax shall be allocated to the general fund. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.010.)
A. There is hereby levied an alcoholic beverage tax on the retail sale of alcoholic beverages equal to five percent times the selling price of all sales made within the borough, except sales specifically exempted herein.
C. The obligation for the payment of the tax is upon the buyer. Every seller shall collect the taxes imposed by this chapter from the buyer at the time of sale and shall deliver the same to the Fairbanks North Star Borough in accordance with the requirements in this chapter. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.030.)
The following sales are exempt from the collection of the alcoholic beverage tax:
A. Retail sales within the city of Fairbanks and the city of North Pole up to a total tax amount of five percent of the sales price from the borough tax or the amount the city separately levies a sales tax on the same item, whichever is less, subject to the following limitations:
B. Any wholesale sale (sale for resale) of alcoholic beverages by a bona fide alcoholic beverage distributor. (Ord. 2016-24 § 3, 2016; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.040.)
A. All sellers of alcoholic beverages within the borough, except sellers engaged in sales entirely exempt under FNSBC 8.52.040, must possess a current certificate of registration, for the purpose of collecting and remitting the tax under this chapter, prior to engaging in any retail sales.
B. All sellers requiring a certificate of registration under subsection (A) of this section must first possess a current business license as required by AS 43.70 and a current state liquor license as required by AS 04.11. Such sellers must then submit a certificate of registration application form to the borough as prescribed by the director. The director may then issue a certificate of registration to the seller. A seller shall display the certificate of registration prominently at the place of business with the business and liquor licenses.
F. Failure to comply with any provision of this chapter is a violation punishable by a fine of $1,000.
G. Any seller who violates any requirement of this section is subject to the penalties provided under this chapter. The borough is also entitled to injunctive relief to prevent the seller from engaging in retail sales until the seller complies with the requirements of this section. (Ord. 2013-65 § 10, 2013; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.050.)
It is the obligation of the seller engaging in retail sales not exempt under FNSBC 8.52.040 to collect the taxes imposed by this chapter. All such taxes shall be due and payable by the buyer to the seller at the time of the sale made within the borough. The seller shall hold such taxes in trust for the benefit of the Fairbanks North Star Borough and remit such taxes as this chapter requires. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.060.)
C. The director may conduct audits, investigations, and/or hearings concerning any matters covered by this chapter, and may examine any relevant written or electronic records of any seller. If the director conducts a hearing, the hearing officer may issue subpoenas and subpoenas duces tecum and may exercise any other powers not prohibited by law.
D. Any person or any other entity acquiring an ownership interest in an ongoing business or the accounts receivable of a business, whether by purchase, assignment, foreclosure, relinquishment, or otherwise, is jointly and severally liable for any tax not remitted by the business, any violations of this chapter by such business, and any unpaid penalties and accrued interest imposed against such business under this chapter. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.070.)
G. In addition to all other penalties provided under this chapter, any seller that violates any requirement of this chapter is subject to a penalty of $1,000. (Ord. 2014-12 § 7, 2014; Ord. 2013-65 § 11, 2013; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.080.)
A. Every sale made within the borough, unless explicitly exempted by this chapter, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.
D. With the approval of the director, the alcoholic beverage tax administrator shall prepare, implement, and revise forms for the administration of this chapter.
E. The director may modify any reporting and/or remittance requirement(s) under FNSBC 8.52.100 or 8.52.110 in order to coordinate such reporting and/or remittance requirement(s) with any similar requirement(s) of any municipality within the borough. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.090.)
A. The alcoholic beverage tax administrator shall provide monthly report forms to all sellers that possess current certificates of registration. Sellers making any taxable retail sale in any month shall remit to the borough the full amount of the tax collected no later than the fifteenth day of the following month along with a properly completed monthly report form.
D. A report is considered filed, and taxes are considered remitted, on the date received by the borough’s collection office or on the date mailed via certified mail, U.S. Postal Service. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.100.)
Late Report/Late Remittance Penalty – 10% of the taxes due. If no taxes are due, the penalty is $50.00.
Additional Late Report/Late Remittance Penalty – 25% of taxes due.
G. Failure to comply with the provisions of this chapter is a violation punishable by a fine of $1,000. (Ord. 2013-65 § 12, 2013; Ord. 2004-59 § 4, 2004; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.110.)
If the borough is unable to ascertain the tax due from a seller because the seller failed to file a monthly report as required under this chapter, remit collected taxes, collect taxes, keep accurate books, allow inspection, or maintain the records required by this chapter, or has falsified records, the borough shall estimate the tax due based on any available evidence. Notice of the borough’s estimate shall be mailed to the seller. Unless the seller files an accurate monthly report covering the time period subject to the borough’s estimate or files an appeal within 30 days of the mailing of the borough’s estimate, the borough’s estimate shall become final for the purpose of determining the seller’s tax liability. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.120.)
B. Any tax, unremitted tax, penalties, interest, costs and fees that this chapter requires a seller and/or buyer to pay or remit shall constitute a lien in favor of the borough upon all assets, earnings, revenue, and property of such seller and/or buyer. This lien arises when any such payment or remittance is not made when due and continues until the payment or remittance is fully satisfied through execution, foreclosure sale, or any other legal means. This lien is not valid as against a mortgagee, pledgee, purchaser, or judgment creditor until notice of the lien is filed in the recorder’s office of the Fairbanks recording district. Upon such filing, the lien is superior to all other liens except as otherwise provided by state or federal law. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.130.)
B. The appeal must state the legal and factual basis for the appeal and include all written evidence relevant to the appeal within the appellant’s possession. If the appeal raises relevant questions of fact, the director shall conduct a hearing. At the hearing, the parties shall have the right to present testimony and cross-examine witnesses. The hearing officer shall then issue a written or recorded decision that includes findings of fact.
C. An administrative appeal decision by the director is a final decision that shall be enforced under this chapter unless stayed by court order or by agreement of the borough and appellant. The director’s final decision may be appealed to superior court in the fourth judicial district as provided by state law. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.140.)
B. The alcoholic beverage tax administrator shall investigate all refund claims and shall present findings and recommendations to the director within 60 days of a seller’s filing of a written claim for refund. If the director determines that clear and convincing evidence supports the seller’s refund claim, the director shall issue a refund to the seller. Within 120 days of seller’s filing of a written claim for refund, the director shall issue a refund, or notify the seller that no refund shall issue. The borough shall not pay, and shall not otherwise be held liable for, any interest on any refund. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.150.)
A. A seller shall keep complete and accurate books, records, and accounts, showing all inventory purchases and the gross receipts for all sales made within the borough, for a period of six years from the date of each sale. In addition to all other record keeping requirements under this chapter, a seller shall maintain all written and electronic records relating to any alcoholic beverage sale, for a period of six years after such alcoholic beverage sale, including but not limited to:
B. Upon reasonable notice, a seller shall make all records and materials specified in subsection (A) of this section available for the director’s and/or the alcoholic beverage tax administrator’s inspection during customary business hours.
C. The director may conduct random audits of seller’s monthly reports by examining any of the records and materials specified in subsection (A) of this section. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.160.)
A. Documents in the possession of the borough by operation of this chapter are available to the public for inspection and copying subject to subsection (B) of this section and FNSBC 1.16.010.
G. Hearings conducted by the director are public. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.170.)
If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is held to be unconstitutional or in violation of law, then that holding shall not affect the validity of the remainder of this chapter. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.180.)