“Dillingham Municipal Code
Title 4 REVENUE AND FINANCE
Chapter 4.20 SALES TAX..4.20.010 General.
The city shall levy and collect a tax on sales, rents, and services provided within the city, pursuant to the provisions of AS 29.45.700(c) and 29.45.650 through 29.45.670, this chapter and Chapter 4.23, to be deposited in the general fund of the city and used for general revenue for the city. (Ord. 00-03 § 1 (part), 2000; Ord. 20-03 § 3, 2020.)”
“Alaska Statutes
Sec. 29.45.670. Referendum, adoption, and modification.
A new sales and use tax or an increase in the rate of levy of a sales tax approved by ordinance does not take effect until ratified by a majority of the voters at an election.”
The City of Dillingham has never put the current tax regime and the many changes they have made to the tax codes before the Voters as required by Alaska Law.
References:
https://www.codepublishing.com/AK/Dillingham/#!/Dillingham04/Dillingham0420.html#4.20.010