Kotzebue Lions Club v. City of Kotzebue

OPINION

COMPTON, Justice.

I. INTRODUCTION

The Kotzebue Lions Club appeals from a judgment of the superior court holding that its charitable gaming activities are subject to the municipal sales tax of the City of Kotze-bue. We affirm.

II. FACTS AND PROCEEDINGS

The Kotzebue Lions Club, a charitable organization as defined by AS 05.15.690(5), conducts “pull tab” and bingo operations under a state permit. For a number of years, the City of Kotzebue has applied its general sales tax ordinance to these activities, and the Club has paid that tax. In 1993, following this court’s decision in Dilley v.…