The End of Sitka’s First Presbyterian Church | Sitka Art Blog
cumulative effects on the lagoon and their relationship to the existing permit. Sitka Airport's discharge permit includes thresholds or maximum allowable at Runway end 29 would have no measurable change in marine water quality. Request PDF on ResearchGate | Root System Fibrosity of Sitka Spruce Transplants: Relationship with Root Growth Potential | The survival and growth of . Ending. Hours. Return to Duty. Class of Leave. Comments. Vacation. Family Sick. Sick. LWOP. Floaters. Other. Relationship? Emergency Leave. (Explanation.
Federal and State Prohibitions. A sale which the municipality is prohibited from taxing under the Constitution and laws of the United State or the Constitution of the state of Alaska is exempt.How to End a Relationship
Freight and wharfage charges, whether arising out of foreign, interstate or intrastate commerce, are exempt. Warehouse, storage services, and delivery services that begin and end within the city and borough of Sitka are taxable, unless such delivery services are included in a through bill of lading in conjunction with interstate commerce.
A sale directly to any federal, state, municipal or tribal government, or any department or agency of these governments, is exempt. The sale of insurance policies, guaranty bonds, and fidelity bonds are exempt. The principal amount of the loan and the interest charged for loaning of money are exempt. Any fees associated with the loaning of money are subject to sales tax, unless exempt under other sections of this chapter.
Medical and Veterinary Services.
Ending a relationship - Citizens Advice
The following sales are exempt: Prescription drugs and medical services prescribed or provided by a person or business listed in subsection J 1 of this section; 3. Assisted living services provided by an Alaska licensed or certified assisted living or respite care home; 5.
Purchase or rentals of hearing aids, crutches, wheelchairs and similar medical equipment prescribed or provided by a person or business listed in subsection J 1 of this section; and 6. Veterinary services and prescribed supplies provided within the scope of an Alaska licensed or certified veterinarian.
The sale of daily newspapers to a consumer is exempt. Sales made by nonprofit charitable organizations which do not have paid employees and which do not keep normal business hours are exempt. Outside City and Borough.
Sales of goods or services resulting from orders received from outside the city and borough by mail, telephone, or other similar public communication where delivery of the property or performance of services ordered is made outside the city and borough are exempt.
That portion of a selling price for a single piece of equipment or tangible personal property or sale unit in excess of twelve thousand dollars is exempt. A single sale unit is: Any retail merchandise sale where the selling price is totaled on one invoice or any sales slip, although this exemption does not apply if any portion of the invoice or sales slip refers to more than one business day; 2.
Any sale of services sold by an individual unit price; or 3. Any liquor sale by lodges that hold an outdoor recreation lodge liquor license. Retail sales, rentals, or services at a school-approved activity by a school-approved group raising funds for a school-approved purpose; 2. Retail sales in schools of food or beverages not sold to the general public; and 3.
As used in this subsection, school means a public or private, primary or secondary school, university, trade school or college. This subsection does not include tutor services. A sale for resale of a product, service or rental to a consumer where the resale is subject to tax is exempt. The service of transporting students to and from a school in vehicles is exempt.
Service Performed by a Licensed Undertaker or Mortician. Fees charged by a licensed undertaker or mortician for services and goods supplied in the course of the undertaking business are exempt. Exemption for Games of Skill and Chance. Sales of lottery tickets and other forms of games of skill and chance allowed under Section Nonprofit organizations that qualify as tax exempt under IRC Section c and derive fifty percent or more of their gross revenue from local, state, or federal government sources are exempt from paying sales tax if: The organization files a bi-annual report setting out its qualifications; and 2.
The application for exemption is approved by city and borough of Sitka and an exemption certificate is issued. The date of the certificate becomes the effective date of the tax exemption. City and borough of Sitka has a maximum of thirty days to review an application and grant an exemption certificate.
Child and Adult Dependent Care. The sales of child day care, pre-elementary school care, babysitting services and adult dependent care are exempt. Fees for public transportation are exempt if agency providing public transportation qualifies under subsection V of this section, Government-Funded Agencies.
For use in any trade or business, including but not limited to commercial fishing; or b. For purchase of alcoholic beverages, cigarettes, or other tobacco products.
The applicant, at the time of application for a senior citizen sales tax exemption card, will provide a minimum of two pieces of identification to prove Alaska residency. One of the identification documents must show birth date. A resident at least sixty years old, who otherwise qualifies for the exemption, and is the widow, widower, or qualified domestic partner of a deceased person who qualified for the exemption under subsection Y 1 of this section, may apply for and be issued a senior citizen sales tax exemption certificate.
Fees charged for nonprofit youth camps primarily serving persons under eighteen years of age are exempt. Rent paid for residential housing for thirty or more consecutive days or an entire calendar month by a person or persons for a room, set of rooms, structure, or suite is exempt from sales taxes.
This exemption does not apply to any transaction taxable under Chapter 4. Sale of Service Costs or Commission. That part of the sales price paid by the buyer for Sitka travel and adventure services purchased outside the city and borough of Sitka which is not remitted, directly or indirectly, to the person providing or performing the service, and which is a selling cost or commission or similar charge.
Upon proper application the city and borough will refund sales tax paid on the construction of an owner-occupied single-family dwelling or duplex. The dwelling must be a new dwelling unit, not merely an extension of an existing unit.
At the time of refund application, no more than two years shall have passed since the issuance of either a grading permit, foundation permit, or building permit. The applicant may choose which permit issuance date begins the two-year period. No refund shall be made for items purchased prior to the issuance of the permit selected by the applicant. No sales tax paid to businesses outside of the city and borough shall be refunded.
The refund shall be the amount of sales tax actually paid for materials and services used in the construction of the dwelling. This shall include lumber, building materials, electrical and plumbing supplies or services, furnace and other heating apparatus and permanent carpeting and major appliances, such as kitchen stove, refrigerator, washer, dryer and freezer. Items not included are throw rugs, televisions, furniture, drapery, pictures and minor appliances, not built into the building. Also not included are tools and machinery purchased to use in the construction of the dwelling, nor shall it include spare material s not used.
Upon application for a refund the applicant shall certify, under penalty of perjury: The sales tax requested to be refunded has actually already been paid to the supplier; 2. That all items for which a refund is requested were consumed in the construction of the dwelling or have actually been installed in the dwelling.
That all services were used to prepare the lot for construction, construct the dwelling, or install materials in the dwelling. Applications for refund shall be made to the finance director and shall be supported by detailed invoices.
Such invoices must be presented in an orderly fashion with the total amount of refund being applied for totaled. The finance director will disallow unsupported application or portions thereof. Appeals may be made to the assembly. Only one refund will be issued in conjunction with the same building permit. If a builder chooses to apply for a refund prior to completion of construction during the two-year period commencing with the issuance of the building permit and subsequently incurs additional construction costs after the issuance of a refund, sales taxes paid on those additional costs will not be refunded, even if incurred within two years after the issuance of the building permit.
If a noncontractor home builder completes and sells a home prior to the end of the two-year time period for refunds, the amount of applicable sales tax will be deducted from the amount of the refund. This is the amount of sales tax applicable to the sale of the home in effect at that time. The following retail sales are exempt from any increase in the sales tax imposed on a seasonal basis, including the one percentage point increase for the months of April, May, June, July, August, and September set out in Section 4.
Rentals of Real Property. Rent paid as consideration for the use of real property either for thirty or more consecutive days or an entire calendar month by a person or persons of a room, set of rooms, structure, or suite is exempt from the additional one percent increase for the months of April, May, June, July, August and September.
This exemption does not apply to any transaction taxable under the hotel, motel, and bed and breakfast transient room tax set out in Chapter 4. All exempt sales under Section 4. The city and borough of Sitka shall prescribe on a form issued by the finance director the requirement for an invoice. The city and borough of Sitka shall provide an application for an exemption certificate.
Upon approval of the application and issuance of the certificate, a purchaser shall present the certificate when purchasing goods or services for resale, for purchases by a government, approved government supported nonprofit agency, or by an authorized senior citizen. The certificate must include: General character of property or service sold by the purchaser in the regular course of business intended for resale; b.
Name and address of the purchaser; c.
Signature or electronic signature of the purchaser; d. Expiration date; and e. Expiration date as appropriate for the authorized exemption; and d.
Name and address of the purchaser; b. Expiration date as appropriate for the authorized exemption; and c. An exemption certificate executed by a purchaser or lessee must be in the possession of the purchaser or lessee at the time that an exempt transaction occurs.
An exemption certificate must contain the information and be in a format prescribed by the city and borough of Sitka.
If the seller or lessor accepts an exemption certificate and believes in good faith that the purchaser or lessee will employ the property or service transferred in an exempt manner, the properly executed exemption certificate is considered conclusive evidence, as to the seller or lessor, that the sale is exempt. Resale exemption certificates may be issued annually to businesses who are current in filing and remitting sales tax, valid for one calendar year.
Senior citizen exemption certificate is valid for life. The fee of an exemption certificate is twenty-five dollars, and five dollars for a replacement certificate. The exemption certificate shall be surrendered and is void when the holder no longer qualifies for the exemption. If a purchaser who uses an exemption certificate uses the subject of the purchase for a purpose other than one allowed as exempt under this chapter, the sale is considered a taxable sale as of the time of first use by the purchaser, and the sales price is the price that the purchaser paid.
If the sole nonexempt use is rental while holding for sale, the purchaser shall include in the sales price the amount of the rental charged. Upon subsequent sale of the property, the seller shall include the entire amount of the sales price, without deduction of amounts previously received as rentals. A person who uses an exemption certificate for property that will be used for purposes other than the purpose claimed is subject to a penalty, payable to the city and borough of Sitka, of one hundred dollars or one hundred percent of the tax due, whichever is greater, for each transaction in which an improper use of a certificate has occurred.
The finance director may revoke any exemption certificate if the holder has been found to have provided false information when applying for the certificate, used the exemption certificate to obtain an exemption to which the exemption holder is not entitled, has permitted another to use the exemption certificate to obtain an exemption to which the other holder is not entitled, or ceases to be entitled to the exemption from sales tax for which the certificate was issued.
It is a more conservative option for churches who felt they had to leave the Presbyterian Church USA over the possibility of ordination of gays. This issue — of whether being in a homosexual relationship is a sin — has split many churches in the United States. Over time more and more Americans think it is a nonissue; but for those who believe, as the Pastor and her husband do, that even refraining from condemning this behavior is a sin, it is a matter of supreme importance.
In early Junemembers of the congregation, following church procedures, petitioned the Session with the signatures of more than a quarter of the membership, for a congregational meeting to discuss ending her call.
In August ofa meeting was held, and members voted 22 to 12 to end her call. That should have been the end of it: But the Session, which by this time was down from nine to just four members including one whose term had expiredand the Pastor herself did not abide by that vote. That body, though, decided not to dissolve the pastoral relationship. The Pastor and the Session brought in new members of the church, and put them on to the Session, without customary training in Presbyterian service.
Ending a relationship
Then they began to push members to resign. From a membership of 60, two thirds stopped worshiping there, and instead attended the Episcopal, Methodist, or Lutheran churches. But many were still members of the church, as were others too infirm to come to services. The Pastor and the Session began sending letters to these people, asking them, since they were not attending services, what their intentions were regarding their membership. At the same time, they were recruiting new members, but were not able to get many, because at the time Sitka had a very popular evangelical church, as well as the Assembly of God, so there was no niche to fill.
Many of the members and former members of the Presbyterian Church were disturbed, but found fighting it, or even attending church, was too upsetting. My impression is that this was where most of the damage was done.
The congregation believed in order, democracy, and civility; they saw rules being bent and broken, and decency and civility ignored, and there was nothing they could do. The effort to end her call began with getting the vote of the congregation, but the Presbytery Committee on Ministry decided to keep the Pastor installed. Annually each church sends a delegation to Presbytery, consisting of the Pastor and, at least one member of the Session.
The Alaska Presbytery consisted of all the churches in southeast Alaska. InPresbytery was held in Kake, Alaska. An issue with her theology was her declaration that physical and mental illness were the work of the Devil. Another issue was her calling out, from the pulpit, individual members for criticism for not agreeing with her.
She refused to allow a funeral of a long-time lay pastor to be held in the church, because it was to include a secular song. That funeral was held in the Methodist church, instead. The Pastor also got money from the church and members to go on mission trips. The church had sold its manse in The Session at the time put part of the money into a fund for a down payment for a future manse, and the bulk of it in a fund for repairs to the church building.
Over the course of the church was going into savings to pay the Pastor and other bills, then in late summer, tapped into the manse fund, without going to the congregation. Money was a problem even before the Pastor came. With the loss of tithing members, and the loss of a church tenant — a secular preschool that the Pastor and the Session encouraged to leave — it was even more of a problem.
The Session at one point had a plan to start their own, Christian pre-school, to raise money, but this fell through in early One long-time member wrote a letter to the editor, accusing the Pastor of staying on when she was not wanted. When the Sitka church had a congregational meeting later in August, called to reduce the number of Deacons, and of Elders on the Session from 9 to 6the congregation elected, to the Session, one of the old congregation who had been appealing the Presbytery decision.
When she was not notified of being installed after a few weeks, she was called in to a meeting with the Pastor, who asked if the elected Elder would support her.
She replied to the Pastor that she would probably support her in some things, and not in others. The Pastor told her that that meant she was not fit to serve on the Session. This turns the process of church governance on its head, if the Pastor and Session decide who serves on the Session, overriding the congregation. Worse was to come: She was nearly 90 years old at the time, with an impeccable record of service in the church and the community.
The central issue was made clear in a Session meeting with several of the old congregation in April,at which the Pastor to the Presbytery and another representative of the Presbytery were present. A Session member read a statement on behalf of the Session: With the congregation mostly elderly, and unaccustomed to confrontational personalities, they did not know what hit them. The worst of it was that the ugly behavior of the Pastor brought out ugly behavior in others. This is a horrible thing at any age, but even more so for people in their seventies or eighties.
Parishioners died, and were not buried from the church they had belonged to their entire lives. One member, a loyal, dedicated member all his life, who was battling cancer, after one chaotic congregational meeting in said: Before this episode, they could believe that a church body could worship together, even if all were not in agreement on every issue.
Before this, church could be about being thankful, helping others in need, and trying to be better people. This church had had disagreements, and had even had to dismiss a pastor, but it was done with compassion and deliberation. Before this, they could believe that the process of discernment choosing whether or not to remain with the Presbyterian Church USA could be civil and democratic, if painful.
The Session and Pastor seemed to ignore this determination. In March of the enlarged presbytery named themselves the Presbytery of the Northwest Coast. The members of the congregation who felt spiritually unfulfilled by the services conducted at the church had, for some time, been meeting after the regular Presbyterian church service, in the Yaw Chapel on the former Sheldon Jackson College campus, calling themselves the Fellowship.
This group had spent many hours writing letters and petitioning for meetings with the Session and the Presbytery, which had been ineffective. They learned there is a formal process they could use to appeal to the Synod-the next level up from the Presbytery-to hear their concerns. They initiated the process, and had a scheduled visit from a specialist in reconciling churches in crisis.
This became the turning point in progress toward saving what they felt was a more Presbyterian way of worship.
The specialist, a retired pastor with experience helping churches in crisis, with a young minister representing the Synod, visited with the group in early By this time the Fellowship had more people attending than went to the service at the church. At one point the Pastor had come to a meeting of the Fellowship, rose and told them they were not good Christians, and left angrily.
Since their primary concern was with process, they hoped to find a sympathetic ear, and someone who could help restore order to the church. But, when one attendee of the Fellowship brought up that it was the violations of the Book of Order that most bothered them, he responded by telling them they had called their meeting a worship service, which was not allowed, and that the minister leading them was not allowed to lead worship service.