Item Coversheet

ASSEMBLY AGENDA/MANAGER'S REPORT
THE CITY AND BOROUGH OF JUNEAU, ALASKA

Ordinance 2015-17 An Ordinance Amending the Uniform Sales Tax Code Relating to the Single Item and Service Tax Exemption and the Senior Citizen Tax Exemption.

MANAGER'S REPORT:

Ordinance 2015-17 would amend the CBJ Sales Tax Code in two ways. First, it would change that portion of a single item or service eligible for an exemption by increasing the threshold  value, which must be met before the exemption is granted, from $7,500 to $12,000, and would allow the threshold value to be adjusted every two years in accordance with Anchorage CPI.   Second, it would require seniors who receive the sales tax exemption to be residents of the CBJ. 

 

The Finance Committee considered the ordinance at its March 18, 2015, meeting and recommended forwarding it to the Assembly for its approval.

RECOMMENDATION:

The Manager recommends this ordinance be introduced and set for public hearing at the next regular Assembly meeting.

ATTACHMENTS:
DescriptionUpload DateType
Ordinance 2015-173/31/2015Ordinance