Ordinance 20-06
- Description
- Adds Ch. 4.16A; amends §§ 4.16.040 and 4.16.160, Alaska remote seller sales tax code
- Disposition
- Codified
- Adoption Date
- 4/14/2020
- Effective From
- 9/1/2020
- Document Version
- This enactment was codified in the 9/30/2020 version of the Bethel Municipal Code.
- Compare
- Compare Version
- Files Available
- Affecting
- 4.16.040, Presumption of taxability (Amended by § 2)
- 4.16.160, Tax exemptions (Amended by § 2)
- 4.16A.010, Interpretation (Added by § 3)
- 4.16A.020, Title to collected sales tax (Added by § 3)
- 4.16A.030, Imposition – Rate (Added by § 3)
- 4.16A.040, Obligation to collect tax – Threshold criteria (Added by § 3)
- 4.16A.050, No retroactive application (Added by § 3)
- 4.16A.060, Payment and collection (Added by § 3)
- 4.16A.070, Remote seller and marketplace facilitator registration requirement (Added by § 3)
- 4.16A.080, Tax filing schedule (Added by § 3)
- 4.16A.090, Estimated tax (Added by § 3)
- 4.16A.100, Returns – Filing contents (Added by § 3)
- 4.16A.110, Refunds (Added by § 3)
- 4.16A.120, Amended returns (Added by § 3)
- 4.16A.130, Extension of time to file tax return (Added by § 3)
- 4.16A.140, Audits (Added by § 3)
- 4.16A.150, Audit protest (Added by § 3)
- 4.16A.160, Penalties and interest for late filing (Added by § 3)
- 4.16A.170, Repayment plans (Added by § 3)
- 4.16A.180, Remote seller or marketplace facilitator record retention (Added by § 3)
- 4.16A.190, Cessation or transfer of business (Added by § 3)
- 4.16A.200, Use of information on tax returns (Added by § 3)
- 4.16A.210, Violations (Added by § 3)
- 4.16A.220, Penalties for violations (Added by § 3)
- 4.16A.230, Sellers with a physical presence in the taxing jurisdiction (Added by § 3)
- 4.16A.240, Remittance of tax – Remote seller held harmless (Added by § 3)
- 4.16A.250, Definitions (Added by § 3)