Item Coversheet

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

Ordinance 2017-19 An Ordinance Amending the Uniform Sales Tax Code to Expand the Senior Citizen Sales Tax Exemption.

MANAGER'S REPORT:

This ordinance would expand the definition of an essential purchase as it relates to the senior citizen sales tax exemption, making the purchase of prepared foods, household supplies, and personal care items tax exempt.  As a result of exempting these additional purchases, the rebate paid to seniors below a certain income level would be reduced to $300 from $325.  The estimated annual loss of revenue is in the range of $36,000 - $90,000.

This issue and the draft ordinance were reviewed by the Assembly Finance Committee at its May 10 and August 9, 2017, meetings.  The Finance Committee recommended the ordinance, with some amendments, be brought to the full Assembly for its consideration.

RECOMMENDATION:

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


ATTACHMENTS:
DescriptionUpload DateType
Ordinance 2017-199/13/2017Ordinance