§ 3.20.100. Situs of taxable transaction.

A.

A sale occurs in the city when:

l.

The sale agreement is reached between a buyer and seller in the city;

2.

Goods, property or rights sold by or through a seller or seller's agent in the city are delivered to the buyer in the city;

3.

Property within the city is leased or rented;

4.

Services are sold and performed within the city;

5.

Services are performed in the city, without regard to where the services were sold; or

6.

Any other activities related to the sale of goods, services or rentals occur within the city with a sufficient connection and relationship to the city to permit the imposition of the tax under this chapter.

B.

Whenever a seller with a Kotzebue outlet consummates a mail order sale sent directly to a Kotzebue buyer, the transaction shall be construed as occurring in the city for tax purposes unless the seller meets the burden of proving that the direct mail order sale is wholly disassociated from any assistance by its Kotzebue operations.

C.

In cases where services or goods subject to a sales transaction outside the city are delivered both inside and outside the city, the tax shall be due on that portion of the services and goods delivered inside the city.

(Ord. 04-10 § 2 (part), 2004).