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FAIRBANKS v. CONVENTION & VISITORS BUR.

No. S-3663.

818 P.2d 1153 (1991)

CITY OF FAIRBANKS, Appellant, v. FAIRBANKS CONVENTION AND VISITORS BUREAU, an Alaskan Non-Profit Corporation, Appellee.

Supreme Court of Alaska.

October 11, 1991.

Attorney(s) appearing for the Case

Herbert P. Kuss, City Atty., Fairbanks, for appellant.

James D. DeWitt, Guess & Rudd, Fairbanks, for appellee.

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

OPINION

COMPTON, Justice.

In 1979 the City of Fairbanks (city) enacted a motel and hotel tax (bed tax) as part of its municipal code.1 Up to seventy percent of the revenues from this tax supports the Fairbanks Convention and Visitors Bureau (FCVB). In 1989 the city certified for inclusion on the general election ballot a voter initiative to create a new arrangement for allocating the bed tax revenues. FCVB sought declaratory...

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