Item Coversheet

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

Ordinance 2015-33 An Ordinance Amending the Uniform Sales Tax Code Relating to the Single Item Tax Exemption.

MANAGER'S REPORT:

This ordinance would exclude jewelry sales from the single item sales tax cap exemption.  The Finance Committee addressed this issue at its meetings on April 22, 2015 and July 30, 2015, and recommended forwarding this change to the full Assembly for adoption. 

 

This ordinance would be effective January 1, 2016, to allow for the current summer and holiday retail season to continue uninterrupted, and to allow affected merchants adequate time to prepare.

 

The Finance Committee considered this ordinance at its July 30, 2015, meeting and recommended forwarding it to the Assembly for adoption. 

RECOMMENDATION:

The Manager recommends this ordinance be adopted.

ATTACHMENTS:
DescriptionUpload DateType
Ordinance 2015-337/15/2015Ordinance