FY2018-04B Amending Title 3 Revenue and Finance Chapter 3.801
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Introduced by: Borough Manager
Drafted by: Assessing and Finance Director
Introduced on: 09/07/2017
Public Hearing Date: 09/21/2017
Adopted on: 09/21/2017
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2018-04B
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
TITLE 3 REVENUE AND FINANCE CHAPTER 3.80 EXCISE TAX ON CIGARETTES AND
OTHER TOBACCO PRODUCTS BY MOVING LICENSING SECTIONS IN TITLE 5 BUSINESS
LICENSES AND TO ALLOW ADDITIONAL LANGUAGE CLEAN UP IN THE ORDINANCE
WHEREAS, on September 3, 2017, the Kodiak Island Borough Assembly adopted Ordinance
No. FY2018-04 which established Chapter 3.80 Excise Tax on Cigarettes and Other Tobacco
Products; and
WHEREAS, Section 3.80.010C Authority was inadvertently left out from the ordinance is here
by incorporated through this amendment; and
WHEREAS, upon further review of the ordinance, it is more appropriate to move the licensure
sections under Title 5.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: Classification. This ordinance is of a general and permanent nature and shall
become a part of the Kodiak Island Borough Code of Ordinances.
Section 2: Enactment. Title 3 of the Kodiak Island Borough Code of Ordinances is amended by
moving sections 3.80.050 to 3.80.060 under Title 5 and thereby creating Chapter 5.03 Tobacco
Licenses; and upon adoption, the subsequent sections will be renumbered accordingly:
Chapter 3.80
EXCISE TAX ON CIGARETTES AND OTHER TOBACCO PRODUCTS
Sections:
3.80.010 Applicability, purpose and authority
3.80.020 Definitions
3.80.030 Excise tax on cigarettes and other tobacco products.
3.80.040 Exemptions.
3.80.070 Refund of tax OF fee
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2018-04B
Page 1 of 4
Version 1
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
3.80.010 Applicability, purpose and intent.
A. Applicability. Unless otherwise expressly provided, this chapter shall apply areawide to all
cigarettes and tobacco products brought into or acquired in the borough, including smokeless
tobacco products and electronic cigarettes.
B. Purpose and intent. It is the purpose and intent of this chapter to provide for the levy,
collection and enforcement of the excise tax from the distributor who brings cigarettes or other
tobacco products into the Borough. The excise tax is levied when a distributor brings, or causes
to be brought, cigarettes or other tobacco products into the Borough from outside the Borough
for sale.
C. Authority. This chapter and the regulations related to tobacco herein are adopted
pursuant to the authority granted by AS 29.35.10.
3.80.070 Refund of tax OF ;;senses fee.
A. The department shall not refund the licensefee taxes paid pursuant to this chapter upon the
surrender or revocation of a license after the beginning of the license year. Upon application,
the department will refund a ;;seRseee tax that is paid or collected in error.
B. If a remittance by a licensee exceeds the amount due, and the department, on audit of the
account in question, is satisfied that this is the case, the department shall, upon written request
of the licensee, refund the excess to the licensee without interest.
C. Any claim for refund filed more than one year after the due date of the tax is forever barred.
Section 3: Enactment. Title 5 Business and Licenses and Regulations is hereby amended by
creation of Chapter 5.03 Tobacco Licenses as reflected below:
tobacco products in the borough as a manufacturer, distributor, direct -buying retailer,
vending machine operator or buyer without a license issued under this chapter.
operator or buyer. A copy of the applicant's current State of Alaska business license is
1. The applicant's name and address:
2. The name under which the cigarette or tobacco products business will be conducted,
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2018-04
Page 2 of 4
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
5. Other information required by the department's application form.
C. Denial of license. The department may refuse to issue a license if there is reasonable
misleading, and has not been made in good faith.
E. Contents of license. A license issued under this chapter shall include:
1. The name and address of the licensee:
2. The type of business to be conducted;
3. The address at which the business is conducted; and
4. The years for which the license is issued.
F. Application fee. Each application for a license under this section must be
accompanied by a license fee in the amount of $100.00.
G. Expiration and renewal of license. A license issued under this chapter expires on
license for two years from the expiration date of the license. If the licensee moves the
unexpired term.
H. Transfer of license. A license issued under this chapter is not assignable or
time to the executor, administrator, trustee or receiver, or the transferee of the licensee
place of business.
B. The department may suspend or revoke a license issued under this chapter:
1. For violation of this chapter or a regulation of the borough adopted pursuant to this
chapter; or
2. If a licensee ceases to act in the capacity for which the license was issued.
C. A licensee shall surrender a license to the borough within ten days after:
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2018-04
Page 3 of 4
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
1. A revocation of a license;
2. A cessation of business;
3. A change of ownership of; or
4. A change of a place of business.
D. No person whose license is suspended or revoked shall sell cigarettes or tobacco
5.03.030 Refund of license fee.
B. If a remittance by a licensee exceeds the amount due, and the department, on audit of
C. Any claim for refund filed more than one year after the due date of the tax is forever
barred.
Section 4: Effective Date. This ordinance shall take effect October 1, 2017.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTY FIRST DAY OF SEPTEMBER, 2017.
KODIAK ISLAND BOROUGH
Daniel A. Rohrer, Mayor
VOTES:
ATTEST:
Nova M. Javier, MMC, CVrk
Ayes: Crow, Skinner, Smiley, Symmons, Townsend, and Van Daele.
Absent LeDoux.
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2018-04
Page 4 of 4