Alaska Statutes
Alaska Stat. § 43.70.030 (2026)
Levy and computation of license fee
✓ current as of July 2026
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Sec. 43.70.030. Levy and computation of license fee.
(a) The fee for each business license is $50 a year, except that the fee is $25 if the business is a sole proprietorship and the sole proprietor is
(1) 65 years of age or older when the sole proprietor applies for the license or will reach 65 years of age at any time during the year for which the license is issued; or
(2) a disabled veteran.
(b) [Repealed, § 1 ch 98 SLA 1984.]
(c) The license for the privilege of taking orders through use of catalogs and by mail order offices in the state is the same as set out in this chapter for business generally.
(d) [Repealed, § 72 ch 14 SLA 1987.]
(e) A license holder may request a new business license without payment of an additional license fee
(1) at any time during the period for which the license is valid to correct an error made by the department; or
(2) within 30 days after the issuance of the license to make a change to the license.
(f) The expiration date of a license issued under (e) of this section is the same as the expiration date of the original license.
(a) The fee for each business license is $50 a year, except that the fee is $25 if the business is a sole proprietorship and the sole proprietor is
(1) 65 years of age or older when the sole proprietor applies for the license or will reach 65 years of age at any time during the year for which the license is issued; or
(2) a disabled veteran.
(b) [Repealed, § 1 ch 98 SLA 1984.]
(c) The license for the privilege of taking orders through use of catalogs and by mail order offices in the state is the same as set out in this chapter for business generally.
(d) [Repealed, § 72 ch 14 SLA 1987.]
(e) A license holder may request a new business license without payment of an additional license fee
(1) at any time during the period for which the license is valid to correct an error made by the department; or
(2) within 30 days after the issuance of the license to make a change to the license.
(f) The expiration date of a license issued under (e) of this section is the same as the expiration date of the original license.
Notes of Decisions
Cited in 9
cases, 1981–2001 · leading case: Nat'l Bank of Alaska v. State, Dep't of Revenue, 642 P.2d 811 (Alaska 1982).
Nat'l Bank of Alaska v. State, Dep't of Revenue, 642 P.2d 811 (Alaska 1982). “*814 In resolving the issue presented by this appeal, we are required to construe three sets of statutes: AS 43.70.030(b), the portion of the Alaska Business License Act pertaining to the business license fee or tax for banks; AS 18.”
McCormick v. City of Dillingham, 16 P.3d 735 (Alaska 2001). “If the Thursday, October 15 meeting were canceled late on that day, then it would have been impossible to publish notice of the rescheduled meeting in the next weekly edition of the paper, October 16, before the rescheduled meeting occurred on Wednesday, October 21, 1992. 14 .…”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “AS 43.70.030 (amended 1978). Former AS 43.”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “AS 43.70.030 (amended 1978). 2 The Audit Division of the Department of Revenue (Division) determined that the taxpayers should have included their reimbursable costs as gross receipts in their returns.”
State, Dep't of Revenue v. Sears, Roebuck & Co., 660 P.2d 1188 (Alaska 1983). “030, requires persons engaged in business in the state to obtain a license and pay a license tax as provided in AS 43.70.030, in return “for the privilege of engaging in a business in the state.”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “We now turn to the question of whether the reimbursements received by the taxpayers under the operating agreements were “gross receipts,” taxable under former AS 43.70.030(a). Gross receipts are defined in AS 43.”
State, Dept. of Revenue v. N. TV, Inc., 670 P.2d 367 (Alaska 1983). “This case involves taxes assessed under AS 43.70.030, the Alaska Business License Act, 1 against Northern TV on revenue it *369 collected during the years 1971-78 from broadcasting national network programs and national spot advertisements in Alaska.”
Alyeska Pipeline Serv. Co. v. Williams, 687 P.2d 323 (Alaska 1984). “030(a) provided that the license fee for each business is $25 plus a sum equal to one-half of one per cent of the gross receipts in excess of $20,000 from the business during the year for which the license is issued, except that all gross volume in excess of [$100,000] a year is…”
N. Adjusters, Inc. v. Dep't of Revenue, 627 P.2d 205 (Alaska 1981). “Prior to January 1, 1979, all businesses operating in Alaska were subject under AS 43.70.030(a) to a license fee of $25.00 plus a sum equal to .”
— Alaska Stat. § 43.70.030(a) — 5 cases
McCormick v. City of Dillingham, 16 P.3d 735 (Alaska 2001). “If the Thursday, October 15 meeting were canceled late on that day, then it would have been impossible to publish notice of the rescheduled meeting in the next weekly edition of the paper, October 16, before the rescheduled meeting occurred on Wednesday, October 21, 1992. 14 .…”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “We now turn to the question of whether the reimbursements received by the taxpayers under the operating agreements were “gross receipts,” taxable under former AS 43.70.030(a). Gross receipts are defined in AS 43.”
State, Dep't of Revenue v. Sears, Roebuck & Co., 660 P.2d 1188 (Alaska 1983). “030, requires persons engaged in business in the state to obtain a license and pay a license tax as provided in AS 43.70.030, in return “for the privilege of engaging in a business in the state.”
Alyeska Pipeline Serv. Co. v. Williams, 687 P.2d 323 (Alaska 1984). “030(a) provided that the license fee for each business is $25 plus a sum equal to one-half of one per cent of the gross receipts in excess of $20,000 from the business during the year for which the license is issued, except that all gross volume in excess of [$100,000] a year is…”
N. Adjusters, Inc. v. Dep't of Revenue, 627 P.2d 205 (Alaska 1981). “Prior to January 1, 1979, all businesses operating in Alaska were subject under AS 43.70.030(a) to a license fee of $25.00 plus a sum equal to .”
— Alaska Stat. § 43.70.030(b) — 1 case
Nat'l Bank of Alaska v. State, Dep't of Revenue, 642 P.2d 811 (Alaska 1982). “*814 In resolving the issue presented by this appeal, we are required to construe three sets of statutes: AS 43.70.030(b), the portion of the Alaska Business License Act pertaining to the business license fee or tax for banks; AS 18.”
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