Item Coversheet

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

Ordinance 2021-12 An Ordinance Amending the Uniform Alaska Remote Seller Sales Tax Code.

MANAGER'S REPORT:

The Alaska Remote Seller Sales Tax Commission adopted revisions to the Uniform Remote Seller Sales Tax Code at its February 24, 2021 meeting. In accordance with the intergovernmental agreement that established the Commission, all member municipalities must adopt the revised Uniform Code within 120 days to remain a member in good standing. This ordinance implements a number of clerical and technical clarifications to the Uniform Code, and it also clarifies that all services are subject to sales tax at their destination jurisdiction. This change to the Uniform Code will induce a corresponding adjustment to Juneau's local sales tax code in a separate forthcoming ordinance.

 

The Assembly Finance Committee reviewed this request at the February 23, 2021 meeting.

RECOMMENDATION:

The City Manager recommends the Assembly adopt this ordinance.

ATTACHMENTS:
DescriptionUpload DateType
Ordinance 2021-123/23/2021Ordinance
Summary of Uniform Code Updates_March 20213/23/2021Miscellaneous
Uniform Coed Updates_Member Adoption Process March 20213/23/2021Miscellaneous
Memorandum re Services Definition3/23/2021Miscellaneous