Resolution 19-003 Supporting AML Efforts to Conduct Online Sales Tax Administration on Behalf of Municipalities

Summary

A Resolution of the City Council of Homer, Alaska, Supporting Efforts of the Alaska Municipal League (AML) to Establish a Municipal Driven, Independent Arm of AML to Conduct all  Online Sales Tax Administration on Behalf of Municipalities, and Approving the Appropriate Contribution Based on the City of Homer’s Annual Sales Tax Revenue. City Manager.

Ordinance/Resolution ID: 
19-003
Ordinance/Resolution Status: 
Adopted
Introduction Date: 
01/14/2019
Effective Date: 
01/14/2019
File Attachments: 

Details

CITY OF HOMER
HOMER, ALASKA

City Manager

RESOLUTION 19-003

A RESOLUTION OF THE CITY COUNCIL OF HOMER, ALASKA, SUPPORTING EFFORTS OF THE ALASKA MUNICIPAL LEAGUE (AML) TO ESTABLISH A MUNICIPAL DRIVEN, INDEPENDENT ARM OF AML TO CONDUCT ALL ONLINE SALES TAX ADMINISTRATION ON BEHALF OF MUNICIPALITIES, AND APPROVING THE APPROPRIATE CONTRIBUTION BASED ON THE CITY OF HOMER’S ANNUAL SALES TAX REVENUE.

WHEREAS, Alaska Municipal League (AML) has been working to respond to municipal interest in the online sales tax opportunities; and

WHEREAS, The Wayfair decision issued by the Supreme Court allows for taxation of internet sales with strict program requirements; and

WHEREAS, An AML working group has outlined steps that need to be conducted in preparation for single state-level administration to attain the goal of establishing a municipal-driven arm of AML to conduct all online sales tax administration on behalf of municipalities, fulfilling the terms in Wayfair; and

WHEREAS, AML requests municipalities that stand to benefit from successful implementation contribute financial support and AML will engage a contractor to assist with work required to  make this effort successful; and

WHEREAS, The budget is estimated to be $100,000 to complete a majority of the initial task and AML requests a contribution based on the municipalities annual tax revenue.

NOW, THEREFORE, BE IT RESOLVED that the City Council of Homer, Alaska supports the efforts of the Alaska Municipal League to establish a municipal driven, independent arm of AML to conduct online sales tax administration on behalf of municipalities.

BE IT FURTHER RESOLVED that the City of Homer will contribute $4,500 based on the City of Homer’s annual sales tax revenue of $8,112,483 to support this effort.

PASSED AND ADOPTED by the Homer City Council on this ___ day of ________, 2019.

 

CITY OF HOMER

_______________________________
KEN CASTNER, MAYOR

 

ATTEST:

 

______________________________
MELISSA JACOBSEN, MMC, CITY CLERK

 

Fiscal Note: $4,500 from 100-0100-5210 Mayor/Council Professional Services