reglab/housing_qa huggingface dataset:
AK Stat § 29.45.700 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 5. City Sales and Use Tax.|Sec. 29.45.700. Power of levy.

(a) A city in a borough that levies and collects areawide sales and use taxes may levy sales and use taxes on all sources taxed by the borough in the manner provided for boroughs. Except as provided in (d) and (e) of this section, the assembly may by ordinance authorize a city to levy and collect sales and use taxes on other sources. (b) A city in a borough that does not levy and collect sales and use taxes for areawide borough functions may levy and collect sales and use taxes in the manner provided for boroughs. (c) A city outside a borough may levy and collect sales and use taxes in the manner provided for boroughs. (d) A city that levies and collects sales and use taxes under (a) of this section may not levy and collect a sales tax on a purchase made with (1) food coupons, food stamps, or other types of allotments issued under 7 U.S.C. 2011 - 2036 (Food Stamp Program); or (2) food instruments, food vouchers, or other type of certificate issued under 42 U.S.C. 1786 (Special Supplemental Food Program for Women, Infants, and Children). For purposes of this subsection, the value of a food stamp allotment paid in the form of a wage subsidy as authorized under AS 47.25.975(b) is not considered to be an allotment issued under 7 U.S.C. 2011 - 2036 (Food Stamp Program). This subsection applies to home rule and general law municipalities. (e) A city that levies and collects sales and use taxes may not levy and collect a sales or use tax on (1) the physical transfer of refined fuel, unless the transfer is made in connection with a sale or use in the city, or (2) wholesale sales or transfers of fuel refined in the city. A sale is in the city if the fuel is delivered to the buyer in the city. A use is in the city if the fuel is consumed in the city. This subsection applies to home rule and general law municipalities. (f) The prohibitions on the levy and collection of a sales or use tax on refined fuel in (e) of this section do not apply to a city if, on September 16, 2003, the city is (1) levying and collecting a sales or use tax on the sale, use, or transfer of refined fuel under an ordinance adopted before January 1, 2003; or (2) receiving payments in lieu of a sales or use tax on the sale, use, or transfer of refined fuel under an agreement entered into before January 1, 2003. (g) A city may not levy or collect a sales or use tax on a construction contract awarded by the state or a state agency, or on a subcontract awarded in connection with the project funded under the construction contract. This subsection applies to home rule and general law cities.
AK Stat § 29.45.710 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 5. City Sales and Use Tax.|Sec. 29.45.710. Combining sales and use tax with incorporation of a second class city.

A petition for incorporation of a second class city may request that a sales and use tax proposal be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be dependent on the passage of the tax proposition. If so, the incorporation proposition fails if the tax fails.
AK Stat § 29.45.750 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 6. Mobile Telecommunications Sourcing Act.|Sec. 29.45.750. Mobile Telecommunications Sourcing Act.

(a) The provisions of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act) are incorporated in this chapter by reference and have effect as though fully set out in this chapter. (b) A municipality that levies and collects a sales tax on mobile telecommunications services shall do so in accordance with the provisions of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act). (c) The procedures and remedies for correcting a tax, charge, fee, or assignment of place of primary use or taxing jurisdiction are as follows: (1) if a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider; the customer shall notify the home service provider of the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request; (2) within 60 days after receiving a notice under this section, the home service provider shall review the records and the electronic database or enhanced zip code used according to 4 U.S.C. 116 - 126 to determine the customer's taxing jurisdiction; if this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two years; if this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer; (3) the procedures in this subsection are the first course of remedy available to a customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes, charges, and fees erroneously collected by the home service provider. (d) For purposes of this section, if a customer does not have a street address, the home service provider may accept from the customer as the customer's place of primary use an address that is not a street address if the address gives effect to the intent of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act).
AK Stat § 29.45.800 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 7. General Provisions.|Sec. 29.45.800. Applicability of AS 29.45.010 - 29.45.560.

AS 29.45.010 - 29.45.560 apply to home rule and general law municipalities.
AK Stat § 29.45.810 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 7. General Provisions.|Sec. 29.45.810. Exemption from municipal taxation.

(a) A party to a contract approved by the legislature as a result of submission of a proposed contract developed under AS 43.82 or as a result of acts by the legislature in implementing the purposes of AS 43.82, and the property, gas, products, and activities associated with the approved qualified project that is subject to the contract, are exempt, as specified in the contract, from all taxes identified in the contract that would be levied and collected by a municipality under state law as a consequence of the participation by the party in the approved qualified project. (b) This section applies to home rule and general law municipalities.
AK Stat § 29.45.820 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 7. General Provisions.|Sec. 29.45.820. Taxes or fees on transportation by certain air carriers prohibited.

Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. 40116(e) or 40117. This section applies to home rule and general law municipalities.
AK Stat § 29.47.010 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 1. Revenue Anticipation Notes.|Sec. 29.47.010. Borrowing in anticipation of revenue.

A municipality that is authorized to incur indebtedness may borrow money to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year, but all debt so contracted shall be paid before the end of the next fiscal year. Negotiable or nonnegotiable revenue anticipation notes may be issued as evidence of the borrowing.
AK Stat § 29.47.020 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 1. Revenue Anticipation Notes.|Sec. 29.47.020. Issuance of notes.

A municipality may by ordinance or resolution authorize the issuance of revenue anticipation notes. The governing body may delegate to its chief fiscal officer the power to issue the notes from time to time under the terms and conditions of the ordinance or resolution that provides for the manner of their sale.
AK Stat § 29.47.030 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 1. Revenue Anticipation Notes.|Sec. 29.47.030. Issuance of notes in anticipation of state or federal grants.

(a) A municipality, on adoption of a long-range capital improvement budget by ordinance or resolution, may by resolution provide for negotiable or nonnegotiable revenue anticipation notes in an amount not to exceed the total amount of any state or federal grants finally committed for these projects. The notes mature no later than the end of the next fiscal year. The notes may be for single or multiple projects outlined in the adopted capital improvement budget. (b) If the state or federal grants for capital improvement projects have not been paid to the municipality before maturity of the notes issued in anticipation of the receipt of the revenue, the governing body may issue new notes in order to meet payment of the notes then maturing or may renew the outstanding revenue anticipation notes. New notes issued or renewals of outstanding revenue anticipation notes mature not later than the end of the next fiscal year.
AK Stat § 29.47.040 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 1. Revenue Anticipation Notes.|Sec. 29.47.040. Priority of repayment.

The payment of the principal and interest on revenue anticipation notes is payable from revenues, and their payment additionally shall be secured by a pledge of the full faith and credit of the municipality issuing them.
AK Stat § 29.47.080 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.080. Bond anticipation borrowing.

A municipality may borrow money in anticipation of the sale of general obligation and revenue bonds if (1) the general obligation bonds to be sold have been authorized by ordinance and ratified by a majority vote at an election; (2) the revenue bonds to be sold have been authorized by ordinance.
AK Stat § 29.47.090 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.090. Issuance of notes.

The governing body shall issue negotiable or nonnegotiable notes for the amounts borrowed with a maturity date not to exceed one year from the date of issue. All notes and the interest on them are payable at fixed places on or before a fixed time from the proceeds of the sale of bonds in anticipation of which the original note or notes were issued, unless the bonds have not been sold by the maturity date of the notes.
AK Stat § 29.47.100 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.100. Issuance of new notes.

If the sale of the bonds has not occurred before the maturity of the notes issued in anticipation of the sale, the governing body shall issue new notes in order to meet payment of the notes then maturing, or shall renew the outstanding bond anticipation notes. New notes issued or renewals of outstanding bond anticipation notes bear a maturity date not to exceed one year from the date of issue. Notes, new notes, and renewals of notes may not be outstanding for a total elapsed time of more than three years.
AK Stat § 29.47.110 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.110. Repayment of notes.

Every note is payable from the proceeds of the sale of bonds that the notes anticipated or from the proceeds of the sale of new bond anticipation notes.
AK Stat § 29.47.120 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.120. Security.

(a) Notwithstanding other provisions of this chapter as to payment of notes, notes issued in anticipation of the sale of general obligation bonds and the interest on them are secured by the full faith and credit of the municipality. The municipality may levy ad valorem taxes for payment without limitation of rate or amount. (b) Notes issued in anticipation of the sale of revenue bonds and the interest on them are secured in the same manner as are the revenue bonds in anticipation of which the notes are issued.
AK Stat § 29.47.130 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.130. Limitation.

The total amount of notes issued and outstanding may at no time exceed the total amount of bonds authorized to be issued.
AK Stat § 29.47.140 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 2. Bond Anticipation Notes.|Sec. 29.47.140. Use of proceeds.

The proceeds from the sale of notes shall be used only for the purposes for which the proceeds from the sale of bonds may be used, or to meet payment of outstanding bond anticipation notes.
AK Stat § 29.47.180 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 3. General Obligation Bonds.|Sec. 29.47.180. General obligation bonds.

A municipality may acquire, construct, improve, and equip capital improvements and issue negotiable or nonnegotiable general obligation bonds for these purposes.
AK Stat § 29.47.190 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 3. General Obligation Bonds.|Sec. 29.47.190. Vote and notice of existing indebtedness required.

(a) A municipality may incur general obligation bond debt only after a bond authorization ordinance is approved by a majority vote at an election. Any municipal voter may vote in the bond election, except as otherwise provided by law. (b) Before a general obligation bond issue election, the governing body shall have published a notice of the total existing bond indebtedness at least once a week for three consecutive weeks. The first notice shall be published at least 20 days before the date of the election. A notice must include (1) the current total general obligation bonded indebtedness, including authorized but unsold bonds of the municipality; (2) the cost of the debt service on the current indebtedness; (3) the total assessed value of property in the municipality.
AK Stat § 29.47.200 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 3. General Obligation Bonds.|Sec. 29.47.200. Payment.

(a) The full faith and credit of a municipality are pledged for the payment of principal and interest on general obligation bonds. The municipality may levy ad valorem taxes for payment without limitation of rate or amount to pay or secure the payment of the principal and interest on bonds, regardless of whether the bonds are in default or in danger of default. (b) General obligation bonds issued for acquiring, constructing, improving, and equipping a municipally owned utility or other revenue-generating enterprise may be additionally secured by a pledge of the revenue derived from operation. Bonds so secured are not subject to a debt limitation imposed by a home rule charter. This subsection applies to home rule and general law municipalities.
AK Stat § 29.47.240 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 4. Revenue Bonds.|Sec. 29.47.240. Revenue bonds.

(a) A municipality may issue negotiable or nonnegotiable revenue bonds for a public enterprise or public corporation of the municipality where the only security is the revenue of the public enterprise or corporation. (b) A municipality may issue its revenue bonds to finance the purchase of residential mortgage loans. The revenue bonds issued under this subsection are payable solely from the principal and interest of the mortgage loans and from other amounts pledged by the municipality, except the pledge of revenues derived from taxes. Revenue bonds issued under this subsection do not constitute a general obligation of the municipality.
AK Stat § 29.47.250 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 4. Revenue Bonds.|Sec. 29.47.250. No election required.

An election is not required to authorize the issuance and sale of revenue bonds, unless otherwise provided by ordinance.
AK Stat § 29.47.260 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 4. Revenue Bonds.|Sec. 29.47.260. Applicability of AS 37.10.085.

The prohibitions of AS 37.10.085 do not apply to the issuance of revenue bonds or the use of proceeds from revenue bonds by a home rule or general law municipality.
AK Stat § 29.47.300 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 5. Refunding Bonds.|Sec. 29.47.300. Authorization.

If a municipality has outstanding general obligation or revenue bonds and the governing body determines that it would be financially advantageous to refund the bonds, the municipality may provide by ordinance or resolution for the issuance of negotiable or nonnegotiable (1) general obligation refunding bonds; or (2) revenue refunding bonds.
AK Stat § 29.47.310 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 5. Refunding Bonds.|Sec. 29.47.310. Effect of refunding bonds.

The refunding bonds may take up and refund all or part of outstanding bonds at or before their maturity or redemption date. The governing body may include various series and issues of bonds in a single issue of refunding bonds.
AK Stat § 29.47.320 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 5. Refunding Bonds.|Sec. 29.47.320. No election required.

An election is not required to authorize the issuance and sale of refunding bonds. Their issuance may be authorized and all proceedings with reference to them prescribed by ordinance. However, when it is desirable to use general obligation bonds to refund a revenue bond issue, the governing body shall call an election on the question.
AK Stat § 29.47.330 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 5. Refunding Bonds.|Sec. 29.47.330. Payment of refunding bonds.

General obligation refunding bonds are payable according to AS 29.47.200. Revenue refunding bonds are payable according to AS 29.47.240.
AK Stat § 29.47.340 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 5. Refunding Bonds.|Sec. 29.47.340. Sale of refunding bonds.

General obligation or revenue refunding bonds may, at the discretion of the governing body, be exchanged for the bonds being refunded, or may be sold at public or private sale. They may be issued and delivered at any time before the date of maturity or redemption of the refunded bonds.
AK Stat § 29.47.390 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 6. Miscellaneous Provisions.|Sec. 29.47.390. Other municipal financing.

(a) A municipality may authorize by ordinance or resolution the issuance of negotiable or nonnegotiable revenue bonds to finance any project that serves a public purpose, and the bonds shall be secured and payable from any source except revenues, including tax revenue, of the municipality. (b) Bonds issued under this section are not a debt or liability of the municipality and do not create or constitute an indebtedness, liability, or obligation of the municipality, nor do they constitute a pledge of faith, credit, or taxing power of the municipality. Each bond must contain on its face a statement that the municipality is not obligated to pay the principal or the interest on the bonds except from those sources indicated, and that neither the faith and credit nor the taxing power of the municipality is pledged to the payment of principal or interest on the bond. (c) A municipality may (1) loan the proceeds of the bonds issued under this section; (2) pledge, mortgage or assign money, leases, agreements, property, or other assets of the project being financed; (3) enter into covenants and agreements concerning bonds issued under this section that the municipality determines to be desirable; (4) provide for any matter that affects the security of the bonds. (d) In this section, (1) “bonds” means bonds, notes, or other evidence of indebtedness; (2) “project” includes commercial, manufacturing, agricultural, industrial, residential housing, recreation, tourism, and medical projects and programs.
AK Stat § 29.47.400 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 6. Miscellaneous Provisions.|Sec. 29.47.400. Sale.

Bonds and notes issued under this chapter may be sold at either public or private sale by the municipality in the manner and at the price it determines.
AK Stat § 29.47.410 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 6. Miscellaneous Provisions.|Sec. 29.47.410. Forms and terms.

The municipality may by ordinance or resolution fix the date, denominations, maturities, rate or rates of interest, redemption terms, registration privileges, manner of execution, signatures required, purchase price, manner of sale, and other requirements for issuing bonds or notes under this chapter. If an official whose signature appears on the bonds or coupons ceases to be an official before delivery of the bonds, the signature of the former official is valid as if the former official had remained in office until delivery.
AK Stat § 29.47.420 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 6. Miscellaneous Provisions.|Sec. 29.47.420. Interest rate.

The interest rate payable on a bond or note issued under this chapter shall be determined by the municipality and is not subject to the usury rate limitations of AS 45.45.010.
AK Stat § 29.47.430 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 47. Municipal Debt|Article 6. Miscellaneous Provisions.|Sec. 29.47.430. Redemption before maturity.

A bond or note issued under this chapter may be made subject to redemption before maturity as stated in the authorization or in the bond or note.