§ 3.20.510. Definitions.
For purpose of this chapter, unless the context otherwise requires, certain words and phrases are defined as follows:
1.
"Alcoholic beverages" means and includes, but is not limited to, beer, wine, distilled spirits, and all other spirituous, vinous, malt and other fermented or distilled liquors containing more than one percent alcohol by volume for which a license or permit for its sale or barter is required by Alaska Statutes Title 04.
2.
"Bulk sales" means sale of unpackaged items in large quantities.
3.
"Buyer" means a person who acquires property, or the right to use or occupy property, or who receives a service, for consideration.
4.
"City" means the city of Kotzebue.
5.
"Common carrier" means a person engaged in transporting passengers or goods or both for valuable consideration in the normal course of the business of that person, or a seller engaged in transporting directly to a common carrier goods sold by him or her in a retail sales transaction directly to a buyer residing outside the city.
6.
"Consumer" means the person who, in the ordinary meaning of the term, takes title to, takes possession of, or rents property, or receives services for a consideration.
7.
"Elder" means a citizen sixty-five years or older.
8.
"Finance director" means the finance director of the city or the designee of the finance director; the designee may be an employee of the city, an accountant or other person who is not an employee of the city, a certified public accounting firm or other type of firm.
9.
"Guest" means a person who, for a consideration, uses, possesses, or has a right to the use or possession of all or part of any room or rooms in a hotel, motel or bed and breakfast under lease, rental arrangement, concession, permit, right of access, license or other agreement.
10.
"Hotel", "motel" or "bed and breakfast" means a structure kept, used or maintained as advertised or held out to the public to be an inn, motel, hotel, apartment hotel, bed and breakfast, dormitory or other place where sleeping or rooming accommodations are available for lease or rent, whether with or without meals, but does not include hospitals, sanitariums, nursing homes or incidental and de minimis use of residential housing.
11.
"Medical services" means hospital services and medical services performed by the following persons duly-licensed by the state for the provision of such services: medical doctors, dentists, osteopaths, optometrists, chiropractors and psychologists; retail sales of medicinal preparations, drugs or appliance under a written prescription from one of the foregoing.
12.
"Person" means an individual, partnership, cooperative, association, joint venture, corporation, estate trust, business, receiver or any entity, group or combination acting as a unit.
13.
"Property" means any tangible personal or real possession.
14.
"Qualified nonprofit organization" means any organization formed exclusively for religious, educational or charitable purposes that has received an IRS nonprofit designation of 501(c)(3) or 501(c)(4). All sales of the organization must be exempt from federal income tax.
15.
"Renting of property" means a person using the property owned by another for a consideration. "Rent" or "rents" include(s) every letting or renting of property for consideration, excluding, however, any amount collected by the landlord or his or her agent for the direct payment of utilities to the city or another utility provider.
16.
"Resale" means to sell again and is limited to items which are resold per se or are physically present in a final product which is sold and is subject to tax at the time of final sale. The item must be easily and readily identifiable in the final product.
17.
"Responsible individual" means any individual, including a group of individuals such as a board of directors, partnership, joint venture, corporation or other entity, who has the responsibility to, is required to, has the authority to, or has the authority to direct or cause another person to:
a.
Collect the tax levied under this chapter;
b.
Segregate funds in lieu of the direct collection of the tax under this chapter;
c.
Pay over to the city taxes required to be collected under this chapter; or
d.
Determine which creditors of the seller are to be paid; and may include, but is not limited to, such officers and employees of a seller as the chief executive officer, president, vice-president for finance, controller, comptroller, treasurer, bookkeeper, majority shareholder, finance director, manager, partner, managing partner, chief fiscal or finance officer and accountant, if they possess any of the authority, responsibility or duties described in this definition.
18.
"Retail sale" or "sale at retail" means every sale made to a final consumer and not made in contemplation of a resale in the regular course of business.
19.
"Sale" and "sales transaction" mean any sale, lease, rental, transfer or assignment of any right, title or interest in any goods, fixtures, real property, things in action, investment securities, future goods, goods to be severed from realty, admission privileges, rights of participation or attendance, general intangibles, accounts, chattel paper, documents, instruments or money, and any sale, provision or performance of services, for valuable consideration.
20.
"Sales tax" means the tax levied by this chapter.
21.
"Seller" means every person making a sales transaction to a buyer or consumer, every person renting goods, real or personal property and every person performing services, for valuable consideration.
22.
"Selling price" means the consideration, whether money, credit, rights or other property, expressed in the terms of money, paid or delivered by a buyer to a seller. Descriptively, selling price:
a.
Shall be without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, delivery costs, taxes or any other expenses whatsoever paid or accrued and without any deduction on account of losses;
b.
Includes any federal or state excise tax on the sale; and
c.
Does not include the value of used articles intended for resale taken in trade as a credit or part payment on the sale of a new or used article. This amount shall be deductible from the total sales price of the new or used article being sold and the tax paid only on the net sales price.
23.
"Services" includes all services of every manner and description which are performed or furnished for compensation and, by way of illustration, includes the following:
a.
Professional services;
b.
Services in which a product or sale of property may also be involved, including personal property made to order;
c.
Utilities, repair, construction, transportation, banking, advertising, maintenance, recreation, amusement, contracting and craftsmen's services except as set forth in Section 3.20.140V.;
d.
Services rendered for compensation by any person who furnishes any such service or services in the course of his business or occupation, who has a state or city business license and whose gross revenue exceeds one thousand five hundred dollars during the calendar year of January 1st to December 31st except as set forth in Section 3.20.140V.;
e.
Services wherein labor and materials are used to accomplish a specified result except as set forth in Section 3.20.140V.;
f.
Services dispensed by machines and amusement devices, including those which are coin-operated;
g.
"Services" does not include services rendered to an employer by his employee;
h.
"Services" does not include services rendered by individuals in local, seasonal commercial fisheries; and
i.
"Services" does not include management-type services rendered by individuals to a person in the city.
24.
"Storage, use or consumption," means the storage, use or consumption in, or the importation into, the city of an alcoholic beverage purchased or acquired from a source outside the city.
25.
"Transaction" means any transfer of property, or the right to use or occupy property, or the rendering of a service, for consideration.
(Ord. 04-10 § 2 (part), 2004).