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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