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A. It is the policy of the city of Bethel to recognize that:

1. The voters of the city of Bethel have granted to the city government the power to levy sales taxes and, by doing so, have entrusted the city to administer those taxes fairly, effectively, efficiently, and in full compliance with state and city laws.

2. State law imposes a fiduciary duty upon the city of Bethel to collect sales taxes levied within the city.

3. Proceeds from the sales taxes levied by the city of Bethel constitute, by far, the principal sources of municipal tax revenues.

4. A substantial portion of the proceeds of the sales taxes levied by the city are used to fund essential services and facilities provided by the city.

5. Any sales taxes levied by the city that are not properly collected and remitted diminish the fiscal resources available to fund core local governmental services.

6. Any sales taxes that are not properly collected and remitted shift the financial burden of funding local governmental facilities and services to other taxpayers, citizens and businesses.

7. To the extent, if any, that businesses do not collect and remit taxes on taxable sales, those businesses have a distinct and unfair competitive advantage over businesses that are properly collecting and remitting sales taxes.

8. Sales taxes are paid by purchasers of goods and services, not the businesses that collect those taxes. To the extent, if any, that sales taxes are collected but not remitted by businesses, the trust obligations of those businesses are not being fulfilled, and the interests of the greater community of Bethel suffer.

9. Bethel area businesses perform a valuable service to the residents and visitors of Bethel by collecting and remitting sales taxes. While not compensated directly for that service, those businesses and other property owners in Bethel enjoy the benefits provided by those taxes.

10. It is the duty, function, and responsibility of the city to collect city sales taxes, along with penalties and interest on those taxes when due, to issue citations for violations of the city code regarding collection of sales taxes, and otherwise administer the collection of sales taxes.

B. Within the constraints outlined in the city code, the city manager shall keep the city council regularly informed regarding the collection of city sales taxes. [Ord. 17-39 § 2.]