Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 70. Alaska Business License Act
Section 30. Levy and Computation of License Fee.
previous: Section 20. Application For License.
next: Section 40. Review and Determination of License Tax. [Repealed, Sec. 72 Ch 14 SLA 1987].

AS 43.70.030. Levy and Computation of License Fee.

(a) The fee for each business license is $100 per year, except that the fee is $50 if

(1) the business is a sole proprietorship; and

(2) the sole proprietor is 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.

(b) [Repealed, Sec. 1 ch 98 SLA 1984].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(d) [Repealed, Sec. 72 ch 14 SLA 1987].

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