MEMORANDUM

TO: Ron Drathman, Assembly President

Kenai Peninsula Borough Assembly Members

FROM: Bill Popp, Assembly Member

DATE: July 22, 1999

SUBJECT: Sales tax exemption for state-licensed marital and family therapists

It has come to my attention that the marital and family therapist occupation is not exempt from the collection of sales tax under the borough code. The above-referenced ordinance allows such an exemption. The state licenses marital and family therapists and requires certain educational degrees, practical experience, supervision, and a board examination. Other similar occupations, e.g. psychological associates, which are licensed by the state receive the exemption. A letter is enclosed from a marital and family therapist explaining their services in greater detail. The amendment would provide consistency in the code with reference to exemptions for health-related occupations.