[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6519344,"mediaKeyId","5360821-12894059b3d7dbcf5738a2690631b43f","parentId",5360821,"title","Committee sends seasonal sales‑tax ordinance to full assembly after adopting amendment that removes food and utilities exemptions","audioSeconds",1276,"startMs",1395000,"endMs",2671000,"viewUrl","/Search/View?dp=1&key=5360821-12894059b3d7dbcf5738a2690631b43f&start=1395&end=2671","thumbnailUrl","https://assets.pipeline.soar.com/5360821-12894059b3d7dbcf5738a2690631b43f/thumbnail_1395000.jpg","articleUrl","/articles/6519344/Juneau-City-and-Borough/Alaska/Committee-sends-seasonal-salestax-ordinance-to-full-assembly-after-adopting-amendment-that-removes-food-and-utilities-exemptions","mediaUrl","https://secure.pipeline.soar.com/6519344-f9eb6f08ce1d65659d6e1050c741d5fe/orig.mp4?Expires=1771185763&Signature=W1QAEKtLEY9Im07KxUTfsLZXlTUNotPtHCPHcHqmny0J9hmCa1WWttPumtf3KmjNOlw7MsQxbkOWkznD~xbzyB5ZuLBqo1sjdrpqGa6taEJ9d4MwaRrELOjJufz3WGBusqjHpY7D~-c2AkcZ0f6uWod~gDxjEYRbxfnzobEgY8quh7AewkkWRjaEx84SO3i~L9MIH8nrJlZIFkJq7s~v-6xXZzAsjnZteo~3YPt3YsK8CLlpL9XbkXHBxs~FeOoTTiZBh7cFEziLhLuNna0MZKoOwWndyE189Lpk~xey8xAo0aRtmzHn1LPDiPlHNLrWDuQ50~Wwrt-Dfc0UIzT-uA__&Key-Pair-Id=KUT5TJCACFTXG","author","Juneau City and Borough","date","2025-07-10T22:44:07Z","article","The Assembly Finance Committee voted July 9 to send ordinance 2025‑32 — the assembly’s draft seasonal sales‑tax proposal — to the full assembly after adopting an amendment that removes proposed exemptions for food and utilities.

Mayor Weldon moved the committee’s referral of ordinance 2025‑32 to the full assembly and the committee debated multiple amendments and legal implications before adopting the Bryson amendment to remove the food and utilities exemptions. Assemblymember Bryson explained the amendment’s strategy as an effort to avoid competing ballot measures in the same election and to “simplify” the question for voters. Bryson said removing exemptions would leave the committee’s seasonal sales‑tax question focused solely on the temporary seasonal rate.

City attorney Wright told the committee that CBJ Charter §7.11 governs outcomes when two ballot measures on the same topic both receive majority support: if both pass, the measure with the most votes prevails. Wright cautioned that as currently drafted the assembly’s package and the citizen petition could be treated as competing measures; she advised possible drafting strategies including separating items into multiple questions, passing a substantially similar ordinance to knock a citizen initiative off the ballot, or otherwise redesigning the propositions.

Director Flick presented revenue estimates and said the various versions under discussion would change total projected sales‑tax revenue. Staff reported that Juneau currently collects roughly $65 million in sales tax under existing law; the assembly’s original package as introduced was estimated to generate about $73 million and to cover exemptions for food and utilities. According to staff estimates discussed in the packet, Bryson’s amendment (which removes the exemptions) would increase projected receipts to about $79 million. Another staff example noted that changing some percentage points in the proposal would alter revenue by roughly $2 million.

Committee members raised enforceability concerns about a citizen initiative that would exempt utilities for “principal place of residence,” noting the city’s current reporting and billing systems do not distinguish residential versus commercial sales inside a single account. Staff said implementing a residential‑only utilities exemption would be “very labor intensive” and described the need to audit accounts, establish new reporting procedures and adopt code changes to make such an exemption enforceable.

The committee advanced the ordinance to the full assembly as amended. A subsequent committee motion to direct staff to prepare an ordinance that would exempt food and utilities prior to the election — a move that, if enacted, could have been “substantially similar” to the citizen petition and remove it from the ballot — failed on a roll call vote, 3 ayes and 6 nays (roll call recorded in the committee minutes). That roll call is recorded in the packet as: Assemblymember Wahl: yes; Assemblymember Bridal: [no response recorded]; Assemblymember Smith: no; Assemblymember Kelly: yes; Assemblymember Hall: no; Mayor Walden: no; Assemblymember Hughes Candies: yes; Assemblymember Steininger: no; Chair Atkinson: no. The committee discussion and staff advice stressed that passing something “substantially similar” would remove a citizen initiative from the ballot but also entail risk to city revenues if the associated seasonal tax did not pass.

No final tax rates or spending allocations were adopted by the committee; the matter will proceed to the full assembly for final action and ballot scheduling.","mediaType","Video","parentTitle","July 9, 2025 CBJ Assembly Finance Committee Meeting","oneSentenceSummary","The Assembly Finance Committee voted July 9 to forward ordinance 2025‑32 — the assembly’s seasonal sales‑tax proposal — to the full assembly after adopting an amendment that removes proposed exemptions for food and utilities.","taxTitle","Juneau City and Borough, Alaska","taxId",13703,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6519354,"Juneau lawyers step up enforcement of sales‑tax delinquencies; criminal filings used to compel payment",854,75000,929000,"/Search/View?dp=1&key=5360821-12894059b3d7dbcf5738a2690631b43f&start=75&end=929","https://assets.pipeline.soar.com/5360821-12894059b3d7dbcf5738a2690631b43f/thumbnail_75000.jpg","/articles/6519354/Juneau-City-and-Borough/Alaska/Juneau-lawyers-step-up-enforcement-of-salestax-delinquencies-criminal-filings-used-to-compel-payment","https://secure.pipeline.soar.com/6519354-a15eaa8259fadab6a1658e7a52836a47/orig.mp4?Expires=1771185763&Signature=nmv8G715EliIWlXo5e96gN1hBpTr~oz2zyjjW6UT6D2WfKUL4-D2GR3E0mFVBpNOq3zKBai9pXrS5MDDH4y9XVdHZdjCpiomFEZM6XsoWdegPcMdmOVp~Q999hxZ4r5PSh4rZNxTJVS~mR06z8m4fE1lmtcE9BN7qjz4FF5va-BBYj1x5nQfZASS-eso2WMtaEsanmWcQFptfwGChxLI81pAO1-hni3otx1hTdmMqKs3lO2jPrpeLWdw5wMpVhmfJbB0nPdMheD6wnXLbry6lrU6nAV09I6cHtbYuuNZ62JiKXPn6i0KS5IN7J7E5KPplT0GWBtspXJbyiz90kWVcQ__&Key-Pair-Id=KUT5TJCACFTXG","The Assembly Finance Committee received an update July 9 on the city’s efforts to collect unpaid sales taxes, with the city reporting expanded use of civil and criminal tools to bring delinquent businesses back into compliance.

Attorney Wright, representing the city’s legal team, said the city has focused recent efforts on faster outreach, payment plans and, for repeat noncompliance, criminal prosecution. “We are utilizing the criminal prosecution option for, again, repeat offenders, people who are failing to engage with the sales tax office, people who, you know, are not showing up to court,” Wright said. She added that criminal prosecutions are intended to get a taxpayer’s attention and bring them into compliance rather than to secure convictions: “On these cases, we are seeing people paying attention, showing up to court, getting back in compliance, and then most times, we have then dismissed the criminal charges against them.”

Director Flick, who presented packet materials and answered committee questions, described the operational changes that accompanied the legal focus: earlier detection of failures to remit, faster outreach and more routine use of payment plans when businesses engage. Flick said the city will pursue court action against repeat offenders and those who fail to respond to outreach, and that civil remedies such as liens and garnishments are available. “These cases allow us to garnish wages. They allow us to put liens on people's property. They allow us to garnish their PFD,” Wright said.

Flick and Wright provided several quantitative and procedural clarifications. Wright said the city has filed criminal complaints against roughly “four or five” businesses in recent months, and reported that the city had about 500 accounts classified as non‑filers at the end of the reporting period; staff said they investigate non‑filers individually and administratively close accounts only after due diligence. Flick described the estimation process for assessing liabilities when businesses do not voluntarily provide sales data: the city uses prior filing patterns, industry comparisons and other records to estimate sales and provide the business an opportunity to contest or supply its own records.

Committee members asked about how delinquent accounts affect budget forecasting. Flick said large judgments may be collected incrementally and therefore typically will not immediately “move the needle” in the city’s adopted budget, though successful enforcement has produced material recoveries and improved compliance. The memo provided to the committee is produced quarterly and will be regularly included as an informational item in future AFC packets.

The committee took no formal action on the update; staff described the presentation as informational only and said they will continue quarterly reporting.","The Assembly Finance Committee received an update July 9 on stepped‑up city enforcement of sales‑tax delinquencies, including faster outreach and the limited use of criminal charges against repeat noncompliant businesses.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6519339,"Committee rejects study of biennial budgeting; majority prefers continuing annual process",1227,2033000,3260000,"/Search/View?dp=1&key=5360821-12894059b3d7dbcf5738a2690631b43f&start=2033&end=3260","https://assets.pipeline.soar.com/5360821-12894059b3d7dbcf5738a2690631b43f/thumbnail_2033000.jpg","/articles/6519339/Juneau-City-and-Borough/Alaska/Committee-rejects-study-of-biennial-budgeting-majority-prefers-continuing-annual-process","https://secure.pipeline.soar.com/6519339-fc38cbccacd5301bec355d92dccd209f/orig.mp4?Expires=1771185763&Signature=cWdeo-4xRuXEGu93T0AS9UQcgxE~f2YTm5pWO4whnhqmwHOczDNoVlp4FMdGh~LwuKByJwvOc7V7nr3c0cNPzY25gJUCXJlZFcG8kNIwVd74cI7lLcPqZaVhFd9gzdXDizvKNBkR-wGraLG3hgWBc-CLmS3-5phxgl9O714TLKGKtAM7JkC8ONARChsol49G-uu0IE1vpJI~2YASwUwUF59nkiCxfxvqr8QWjUzno4i6xyA8eodv82v4iTxTkagUKx1yt~ytWSfrtMUrywzXmK9Jk1f39yblpK4ze3688wdOpyK6Ym6K67UWSOSoRvMjAejlKw2~HSa12Ms2j47eWA__&Key-Pair-Id=KUT5TJCACFTXG","The Assembly Finance Committee on July 9 considered whether to pursue a true biennial (two‑year) budget process and voted against directing staff to prepare a plan to implement biennial budgeting.

Assemblymember Kelly moved that staff be directed to return with an outline of what a biennial budget process would look like. The motion failed on a roll call vote: 3 ayes, 6 nays. The roll call recorded in committee minutes shows the aye votes were Assemblymember Kelly, Assemblymember Smith and Chair Wall; the remaining members voted no.

During discussion, Director Flick and the city manager explained the operational differences between the city’s current practice — which staff described as effectively annual budgeting despite code language referencing biennial terms — and a true biennial approach. Flick said the city now prepares annual budget documents in practice and that a change would primarily affect labels and process design unless the assembly chose to adopt a true two‑year financial plan. Staff described tradeoffs: a biennial budget can free up recurring annual calendar time for other work and allow deeper, cyclical reviews of priority areas, but it can also leave newly seated assembly members without an immediate opportunity to shape a budget if their election falls between major biennial adoption steps.

Committee members split on the policy: some members urged trying biennial budgeting to allow longer‑term planning and fewer compressed annual cycles, while others argued the current local environment (frequent budget pressures, school and capital timing, and frequent requests for funding) favors an annual review. The motion to ask staff for a plan therefore failed; staff indicated they will continue with current practice and the chair instructed staff to relabel materials to reflect annual budgeting language going forward.","A motion to direct staff to return with a plan for a biennial (two‑year) budget process failed on a 3–6 roll call. Committee discussion reflected mixed views: some members supported exploring a biennial approach for strategic planning, while others favored retaining the annual budget cadence because of timing, new members and local conditions",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6519350,"Finance committee asks staff to explore broader uses for future dockage fees",400,853000,1253000,"/Search/View?dp=1&key=5360821-12894059b3d7dbcf5738a2690631b43f&start=853&end=1253","https://assets.pipeline.soar.com/5360821-12894059b3d7dbcf5738a2690631b43f/thumbnail_853000.jpg","/articles/6519350/Juneau-City-and-Borough/Alaska/Finance-committee-asks-staff-to-explore-broader-uses-for-future-dockage-fees","https://secure.pipeline.soar.com/6519350-82e373acfd78cefab71a16cc7d0d8fda/orig.mp4?Expires=1771185763&Signature=OcECIChQZ6w8tlhFEK11YHAsn6XEbzznq0W9GNEyk7tiQK677q-Ic-xjXD-BRcS08tn8YZEW1pALTVitkQiEij0kgXj4fXSBhd0ixitAooYjxsN9BCd35rQBBTViRyqB3mQroW1XSPjFPRkl~EkXhmDW2rks4IzmGtz7WP27dsnktRTWgapT1u2Fkm~cUr3ERJ9uEnOT8xfYwNdyxOsUhunlYOaI08w7EFldKEXKb6Kb8qEbebQwQ6Rc9bLMHhprWAUPSZTz63jOIh1FrvniU91Tv6o2Y6dcVTuEO6L8qj3EUxpK3UiQZMEpQ80fznlKVth-ASOOwtvaOkn46rbdwg__&Key-Pair-Id=KUT5TJCACFTXG","The Assembly Finance Committee on July 9 directed staff to explore and return with options for how increased dockage fees could be used, including uses beyond the docks enterprise fund.

Director Flick presented an informational memo describing the dockage fee as an enterprise fund revenue source and outlined legal and accounting constraints. “The dockage fee belongs in the docks suite of fees, and that’s an enterprise fund,” Flick said, adding the memo was intended to “lay out kind of the parameters and the guidelines and the rules that we have in place.”

Committee members asked whether Governmental Accounting Standards Board (GASB) rules or local code would restrict how dockage fee revenue is classified or transferred. Flick said GASB is the primary rule‑setter for governmental accounting and that improper classification could result in audit findings. Committee members and staff discussed potential non‑dock uses that could have a clear nexus to cruise ship impacts — for example, road maintenance, park impacts or public safety associated with seasonal visitors — and said staff would work with the port director to validate any claimed nexus.

Assemblymember Smith moved that staff be directed to “explore and determine appropriate funding opportunities for AFC consideration regarding these dockage fees or the increased dockage fees.” There were no objections from committee members and the motion was adopted by unanimous consent.

Staff said the committee’s guidance is to examine a wide spectrum of potential uses, to test legal and accounting constraints, and to bring recommendations and options back to the committee for consideration.","The committee directed staff to study potential uses of increased dockage fees for the cruise season beginning 2026, including whether revenues could fund port‑adjacent infrastructure and shared costs, and asked staff to consult with the port director and visitor industry","actionData","errors"]

Article not found

Committee sends seasonal sales‑tax ordinance to full assembly after adopting amendment that removes food and utilities exemptions

Juneau lawyers step up enforcement of sales‑tax delinquencies; criminal filings used to compel payment

Committee rejects study of biennial budgeting; majority prefers continuing annual process

Finance committee asks staff to explore broader uses for future dockage fees