Except for those taxes imposed under AS 43.55, the taxes levied or authorized under AS 43.56.010(b) are in place of (1) all other ad valorem taxes or other taxes imposed by a municipality on property subject to tax under this chapter or exempted from taxation by AS 43.56.020; and (2) all other taxes imposed by a municipality on or with respect to the property subject to tax under this chapter or exempted from taxation by AS 43.56.020, including, but not limited to, (A) taxes on the retail sale or use of the property except for the retail sales tax on the first $1,000 of each sale; (B) taxes on the sale or use of gas or unrefined oil; (C) taxes on the sale or use of services used in or associated with the property or in its maintenance or operation except for the sales tax on the first $1,000 of each sale; (D) taxes on or measured by gross or net income from the property, including income from the exploration for, production of, or pipeline transportation of gas or unrefined oil or property; and (E) any license, excise, fee, charge or other tax on or pertaining to the property or services.
Alaska Legal Code