5.16.080 Certificate of exemption.
A. A person shall apply to the finance director for a certificate of exemption that is required for an exemption from sales tax under WMC 5.16.050(B) or (C) on a form approved by the finance director. The application shall be accompanied by any applicable fee that is required under subsection (B) of this section. The finance director may require additional information from the applicant as necessary to determine whether the application should be granted, including without limitation documentation of Internal Revenue Service recognition of the applicant as an exempt organization, or the organization of a church as a nonprofit corporation under the laws of the state of Alaska. A certificate of exemption is issued for a calendar year, and expires on December 31 of the calendar year for which it was issued.
B. The applicant shall pay the city:
1. For a certificate of exemption issued under WMC 5.16.050(B)(1), (B)(2), (B)(7), (B)(8) and (B)(9) for the calendar year, $10.00.
2. For a certificate of exemption issued under WMC 5.16.050(B)(5) and (B)(6) for the calendar year, $10.00.
3. For a certificate of exemption issued under WMC 5.16.050(B)(3) for the calendar year, $35.00.
4. For a certificate of exemption issued under WMC 5.16.050(B)(4) for the calendar year, $250.00.
C. The finance director may revoke a certificate of exemption after notice to the holder of the certificate and a hearing, if the finance director finds that the holder of the certificate:
1. Gave false information when applying for the certificate of exemption;
2. Used the certificate of exemption in a transaction that was not exempt from sales tax under the exemption in WMC 5.16.050 for which the certificate was issued;
3. Permitted use of the certificate of exemption by a person other than an authorized agent or employee of the holder of the certificate; or
4. Ceases to be entitled to exemption from sales tax under the exemption in WMC 5.16.050 for which the certificate was issued.
D. Prior to revocation of a certificate of exemption, the holder of the certificate shall be provided with notice of the alleged violation not less than 15 days prior to the proposed effective date of revocation of the certificate. The person or entity to whom the certificate was issued may request a hearing before the mayor or mayor’s designee, who may be a city employee, regarding the alleged violation by filing a written request with the city prior to the effective date for revocation. If requested, the hearing shall be held within 20 days after the date of receipt of the request, and the certificate shall not be revoked prior to the date of hearing.
E. A decision under subsection (D) of this section revoking a certificate of exemption may be appealed to the superior court as provided in the Alaska Rules of Appellate Procedure.
F. If a certificate of exemption is revoked, a new certificate may not be issued to the same person or entity for a period of two years from the date of revocation. (IM 18-16; Ord. 18-06 § 5, 2018; Ord. 16-14 § 6, 2016; Ord. 09-41 § 4, 2009; Ord. 07-17 § 4, 2007; Ord. 01-38(SUB) § 2, 2001)