Anchorage Alcohol Code Update: Tax Administration Changes (Part 3)

Anchorage is undergoing updates to its alcohol code, particularly focusing on tax administration changes. The municipality is aiming to implement these changes by December 2023, with a targeted local policy adjustment in 2024. The proposed exemptions aim to reduce administrative burdens on permit holders and municipal staff. Anchorage is preparing for a new alcohol licensing system, prioritizing state law changes in 2023 and local changes in 2024.

• Anchorage
• Alcohol Code Update
• Tax Administration
• Municipality Role
• Licensing System

riaz_nin Follow

Uploaded on Sep 30, 2024 | 0 Views

Download Presentation

Please find below an Image/Link to download the presentation.

The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.

Presentation Transcript

1. WORKING DRAFT AO-X T e n t a t i v e I n t r o d u c t i o n : O c t o b e r 2 4 , 2 0 2 3 Alcohol Code Updates: Tax Admin. (Part 3) WWW.MUNI.ORG/ASSEMBLY

2. Overview Alcohol Licensing and Roles of the Municipality AMC 2.30: Assembly Rules of Procedure AMC 10.50: Licensing AMC 21: Alcohol Special Land Use Permit AMC 12.65: Taxation AMC 8.35: Penal Code State changes coming: Title 4 Rewrite (Senate Bill 9) Local changes coming: JUNE: Reorganization, clean-up ordinance (passed in AO 2023-71) Next: Implementing Title 4 changes in local codes. Target: by December 2023 2024: Local policy (code) changes. Target: include with above, or standalone items WWW.MUNI.ORG/ASSEMBLY

3. MUNICIPALITYS ROLE IN ALCOHOL LICENSE SYSTEM ... AND MORE! Licenses (AMC 10.50) Assembly Procedures (AMC 2.30) Special Land Use Permit (AMC 21) Enforcement and Penalties (AMC 8.35) Applications Clerk Processes Permit Process Land Use Compatibility Land Use Conditions Protest Operating Rules Alcohol Tax Administration (AMC 12.65) License Conditions Violations WWW.MUNI.ORG/ASSEMBLY

4. TECHNICAL CHANGES POLICY CHANGE Proposal: Exempt sales and service at Nonprofit Special Event Permits & Alcoholic Beverage Auction Permits from alcohol sales tax. Add references to new licensing system License name changes Endorsements Statute and regulation cites Removes reference to corkage fees in exemptions (service charges already not taxed) Recommended by MOA Treasury. WWW.MUNI.ORG/ASSEMBLY

5. RATIONALE FOR PROPOSED EXEMPTION The system creates administrative burden for permit holders. Non-licensees need to register temporarily with MOA. If anticipating more than $5,000 in sales, must make deposit upfront. Not all permit holders know this is a requirement, esp. small organizations. The system also creates burden on Muni staff. MOA Treasury isn t notified upfront about permitted events. Temporary registration takes outsized amount of staff time. Auction permits are difficult to determine sale price for tax purposes. These events generate relatively little tax revenue. Total since 2021: $10,000 Other local gov ts with alcohol tax (Fairbanks, Juneau) exempt these events. WWW.MUNI.ORG/ASSEMBLY

6. FUTURE WORK Result: Anchorage is ready for the new alcohol licensing system! Pass AO 2023-102, Special Land Use Permit Changes Address Penal Code & Other Changes Pass (draft AO), Tax Administration Changes Pass local code changes! Timeline Prioritize pending state law changes in 2023. Keep working on local changes in 2024. WWW.MUNI.ORG/ASSEMBLY

7. CONTEXT: Title 4 Rewrite Implementation (2022 - 2024+) Source: June 2022 Presentation and Project Overview Source: June 2022 Presentation and Project Overview AMCO: www.commerce.alaska.gov/web/amco/Title4Rewrite.aspx WWW.MUNI.ORG/ASSEMBLY

8. CONTEXT: AO 2023-71 as Amended, passed June 20, 2023 Procedures AMC (2.30) Special Land Use Permit (AMC 21) Licenses (AMC 10.50) Applications Clerk Processes Permit Process Impacts & Compatibility Land Use Conditions Protest Operating Rules Violations License Conditions WWW.MUNI.ORG/ASSEMBLY

9. CONTEXT: AO 2023-102, Land Use Code Changes (P.H. 10-10-24) Procedures AMC (2.30) Special Land Use Permit (AMC 21) Licenses (AMC 10.50) Applications Clerk Processes Permit Process Impacts & Compatibility Land Use Conditions Protest Operating Rules Violations License Conditions WWW.MUNI.ORG/ASSEMBLY