Opinion ID: 2631179
Heading Depth: 4
Heading Rank: 3

Heading: The 1992 modification

Text: In 1992 Dillingham became aware that its failure to publish notice in a newspaper of general circulation called into question all of its city ordinances. [11] In response, the council adopted Ordinance 92-18 requiring publication of all public notices in a newspaper of general circulation in Dillingham. The city manager recommended that the mayor and city council reenact all of the revenue ordinances after providing public notices. The city also considered Ordinance 92-14, which raised the cap on the value of transactions subject to the sales tax from $1,000 to $2,000. The city prepared notice of the public hearing, published it in the Bristol Bay Times, and ultimately passed the ordinance. But McCormick challenges the validity of the ordinance on the grounds that the city failed to notify the public that it had no valid sales tax. We reject McCormick's challenge to Ordinance 92-14, which raised the cap on the value of transactions subject to the sales tax from $1,000 to $2,000. Because we conclude that Dillingham had a valid sales tax, McCormick's argument that Dillingham did not notify the public that it had previously repealed its sales tax has no merit.