Pharr v. Fairbanks North Star Borough

OPINION

Before RABINOWITZ, C. J., and CON-NOR, BURKE, MATTHEWS and COMPTON, JJ. COMPTON, Justice.

In this petition for review another challenge is made to the methods used for determining individuals’ and businesses’ tax liabilities to governmental entities. 1 Priscilla Pharr, petitioner, is the sole proprietor of a florist shop in Fairbanks. In 1978 the Fairbanks North Star Borough, respondent, requested audits of all florist shops in Fairbanks to determine whether the shops were properly collecting sales taxes and remitting them to the Borough. After Pharr indicated she would not voluntarily…