Legal Opinion
Bookey v. Kenai Peninsula Borough
Alaska Supreme Court
Decided October 24, 1980No. 4878PublishedCited by 4 opinions
1Opinion of the Court
OPINION
MATTHEWS, Justice.
The issue in this case is whether a municipality may impose a civil penalty for failing to remit sales taxes. We hold that such a penalty is authorized.
During 1976, Jim Bookey collected sales taxes in his Soldotna and Kenai restaurants. However, he did not remit them on time. The Kenai Peninsula Borough filed suit in District Court in order to collect the penalty provided for in KPB 5.16.260(B):1
Failure to File a Return: A seller who fails to file a return as required by this chapter or who fails to remit taxes collected by him, or which should have been collected by…
2Cases cited4 opinions
- Girves v. Kenai Peninsula BoroughAlaska Supreme Court · 1975
- Liberati v. Bristol Bay BoroughAlaska Supreme Court · 1978
- City of Anchorage v. BakerAlaska Supreme Court · 1962
- City of Louisville v. Fischer Packing Co.Court of Appeals of Kentucky · 1975
3Cited by4 opinions
- Paul G. Shultz v. Department of Army, United States of AmericaCourt of Appeals for the Ninth Circuit · 1993
- Alliance of Concerned Taxpayers, Inc. v. Kenai Peninsula BoroughAlaska Supreme Court · 2012
- City of Kenai v. Kenai Peninsula Newspapers, Inc.Alaska Supreme Court · 1982
- City of Kenai v. Kenai Peninsula Newspapers, Inc.Alaska Supreme Court · 1982