A new sales and use tax or an increase in the rate of levy of a sales tax approved by ordinance does not take effect until ratified by a majority of the voters at an election.
Structure Alaska Statutes
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Article 4. Borough Sales and Use Tax.
Sec. 29.45.650. Sales and use tax.
Sec. 29.45.660. Notice of sales and use tax.
Sec. 29.45.670. Referendum, adoption, and modification.
Sec. 29.45.680. Combining sales and use tax with incorporation of a borough.