Interior Cabaret, Hotel, Restaurant & Retailers Ass'n v. Fairbanks North Star Borough

OPINION

EASTAUGH, Justice.

I. INTRODUCTION

Interior Cabaret, Hotel, Restaurant & Retailers Association (ICHRRA) sued the Fairbanks North Star Borough to challenge a proposed sales tax on alcoholic beverages on theories the tax would be illegal and the ballot question was misleading. The borough then changed the proposed tax and the ballot question and voters approved the proposal. ICHRRA amended its complaint and challenged the enacted tax. Does the tax’s exemption for two cities within the borough mean that the tax is not “areawide,” as AS 29.35.150 requires? Is the tax the borough’s only sales…