Item Coversheet

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

Ordinance 2021-30 An Ordinance Amending the Sales Tax Code Regarding the Taxability of Services.

MANAGER'S REPORT:

Recently adopted changes to the Uniform Alaska Remote Sellers Sales Tax Code (the Uniform Code) require CBJ to align the tax treatment of services performed locally but delivered outside of the borough. This ordinance achieves that alignment by exempting those services from the imposition of CBJ's local sales tax.

 

The Assembly Finance Committee reviewed and discussed this concept on June 2, 2021 and August 18, 2021.

RECOMMENDATION:

The City Manager recommends the Assembly adopt this ordinance.

ATTACHMENTS:
DescriptionUpload DateType
Ord. 2021-307/28/2021Ordinance