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A sales tax of five percent of the rental charge is levied on all transient rentals for accommodations within the Kodiak Island Borough. For all-inclusive packages, a sales tax of five percent will be levied on the amount of the package that is for accommodations; this amount will be substantiated in writing to the borough for approval. If a business does not have an approved substantiated rate, then the five percent will be levied on 50 percent of the average daily rate of the package for each day of the stay. Any business may appeal the decision of the finance director regarding the levy of this tax pursuant to KIBC 3.55.180(D). [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.010].