City of Homer v. Gangl

OPINION

CONNOR, Justice.

This case involves two appeals from a summary judgment which enjoined the enforcement of a hotel/motel room tax, or “bed tax,” imposed by the City of Homer. At issue is the legality of this tax, the interpretation of its legislative authority, and the delineation of city and borough taxation powers and functions. We affirm the superior court’s grant of summary judgment, as we find that the tax was a sales tax and, therefore, was invalid because it was imposed upon a single source.

I. FACTS

The facts are not in dispute. On December 10,1979, the Homer City Council adopted…