Haines Borough Sales Tax Code

Exerpted from the Haines Borough Code

SALES TAX

3.40.010      Purpose and Intent
3.40.020      Definitions
3.40.030      Levy of Tax Rate
3.40.040      Bracket Collection Schedule
3.40.050      Exempt Transactions
3.40.060      Procedures and Forms
3.40.070      Revocation of Exemption
3.40.080      Seller to Add Tax to Selling Price
3.40.090      Monthly Returns--Penalties and Interest for Delinquency
3.40.100      Collection Remedies
3.40.110      Sellers Compensatory Collection Discount
3.40.120      Delinquency--Failure to submit return or to remit taxes--Assessments
3.40.130      Sales Tax Inspector, Inspection and collection procedures
3.40.140      Special Account
3.40.150      Protest of Tax
3.40.160      Forgiveness of Uncollected Taxes, Penalties and Interest
3.40.170      Violations a misdeamenor
3.40.180      Borough Business Registration
3.40.190      Inspection of Business Licence
3.40.200      Peddlers and itinerant merchant's license
3.40.210      Sale of business--Final tax return--Liability of purchaser
3.40.220      Lien for tax, interest and penalty
3.40.230      Collected taxes
3.40.240      Records retention period
3.40.250      Disposition of Sales Tax Records
3.40.260      Refunds for errors discovered by the taxpayer

3.40.010     Purpose and Intent.