CITY OF HOMER v. GANGL

Nos. 5702, 5743.

650 P.2d 396 (1982)

The CITY OF HOMER, a Municipal Corporation, and John Lane, as its Finance Department Officer, Appellants and Cross-Appellees, v. Nicholas GANGL, d/b/a Bidarka Inn; Walt Kodiak and Thomas Todd, on behalf of themselves and all others similarly situated, Appellees and Cross-Appellants.

Supreme Court of Alaska.

September 17, 1982.


Attorney(s) appearing for the Case

A. Robert Hahn, Jr., Hahn, Jewell & Stanfill, Anchorage, for appellants and cross-appellees.

Steve K. Yoshida, Price & Yoshida, Homer, for appellees and cross-appellants.

Andrew R. Sarisky, Borough Atty., and Joseph L. Kashi, Asst. Borough Atty., for amicus curiae Kenai Peninsula Borough.

Before BURKE, C.J., and RABINOWITZ, CONNOR, MATTHEWS and COMPTON, JJ.


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...

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