4.16.190 Nonprofit exemption certificates.
A. No sales to a nonprofit organization shall be exempted from sales tax unless and until the nonprofit organization has applied for and received an exemption certificate from the finance director.
B. There shall be no cost for a nonprofit exemption certificate.
C. Any seller may demand proof of or copies of the nonprofit exemption certificate at any time prior to exempting a sale.
D. Nonprofits requesting an exemption certificate shall apply to the finance department on a form approved by the finance director. The finance director may require additional information of the applicant as necessary to determine whether the application should be granted.
E. Nonprofit certificates shall expire within four (4) years from the date of issuance.
F. Nonprofit exemption certificates shall include, at a minimum, the following information:
1. Type of 501 designation;
2. General character of services performed;
3. Expiration date.
G. Proof. The finance director may require, at a minimum, the following proof before issuance of the exemption certificate:
1. Proof of a city of Bethel business license;
2. Copy of a state of Alaska business license;
3. Proof of federal 501(c) status.
H. Nontransferable. The exemption authorization certificate is nontransferable and must be surrendered to the finance director upon disqualification for use by any reason.
I. The finance director may revoke an exemption authorization card after notice to the holder of the certificate and after a hearing, if the director finds that the holder:
1. Gave materially false information when applying for the exemption authorization certificate;
2. Used the exemption authorization certificate in a transaction that was not exempt from sales;
3. Permitted the use of the exemption certificate by a person other than an authorized agent or employee of the holder of the exemption certificate; or
4. Ceased to be entitled to exemption from sales tax.
J. If the finance director revokes an organization’s exemption authorization certificate, that organization is no longer exempt from paying sales tax under this chapter until the organization obtains a new exemption certificate which may not occur sooner than one (1) year after the revocation.
K. If the finance director revokes an organization’s authorization card, that organization must pay sales tax, interest, penalties, etc., on all sales made to or by the organization which were not duly exempt. [Ord. 17-39 § 2.]