FY2018-04C Amending Title 3 Revenue and Finance Chapter 3.806
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 04/19/2018
Public Hearing Date: 05/03/2018
Adopted on: 05/03/2018
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2018-04C
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 CORRECTING THE TAX RETURN REPORTING
FREQUENCY, PENALTY PERCENTAGE 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, Sections 3.80.080 E through G and Section 3.80.080 K incorrectly references
monthly returns and it should refer to quarterly returns; and
WHEREAS, Section 3.80.120B incorrectly states that if a person fails to pay the full amount of
the tax due and/or file a tax return or report required under this chapter within 16 calendar days
after its due date that a six percent penalty was previously incurred and it should state that the
penalty previously incurred is ten percent; and
WHEREAS, Section 3.80.160A uses a singular reference to the actions of the finance director
when it should be a plural reference.
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
rewriting the following sections as follows:
Chapter 3.80
EXCISE TAX ON CIGARETTES AND OTHER TOBACCO PRODUCTS
Section 3.80.080 Tax Returns
E. The number of cigarettes manufactured, brought into, or acquired in the borough during the
preceding aaenthua arter from any source whatsoever;
F. The wholesale price of all tobacco products brought into or acquired in the borough during the
preceding meath quarter from any source whatsoever;
G. The names of persons from whom cigarettes and other tobacco products were brought into or
acquired in the borough during the preceding menthua arter from any source whatsoever;
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Ordinance No. FY2018-04C
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K. The amount of tax due on the nonexempt cigarettes manufactured, brought into or acquired in
the borough during the preceding menthug arter, and the amount of tax due based on the
wholesale price of nonexempt other tobacco products manufactured, brought into or acquired in
the borough during the preceding {Hent#ua arter; and
3.80.120 Prohibited acts and penalties
B. A penalty of 10 percent of the taxes due shall be incurred automatically when a person fails to
file a tax return and/or pay the full amount of tax due under this chapter within seven calendar
days following its due date. An additional penalty ^f 40 . ent of taxes a shall be ; Fed
allteMatoGally wheR a peFSOR fails to file A tax return er FepeFt withiR SeVeR GalendaF days fallew�qq
its due date ^^'^• 'his GhapteF. If a person fails to pay the full amount of the tax due and/or file a
tax return or report required under this chapter within 16 calendar days after its due date, the six -
10 percent penalty incurred above shall be increased automatically to 15 percent. The penalty
shall be computed on the unpaid balance of the tax liability as determined by the department.
3.80.160 Taxpayer, licensee, or other person remedies.
A. Any person aggrieved by any action of the finance director in issuing, suspending, revoking, or
refusing to issue any license under this chapter or in fixing the amount of taxes, penalties, interest
or costs under this chapter may apply to the borough clerk and request a hearing within 30 days
from the date the finance director mails the notice of the finance director's action. Upon timely
application under this subsection for a hearing, the assembly shall hold a hearing to determine
whether a correction is warranted. Hearings before the assembly under this subsection may, at
the option of the assembly, be conducted by an administrative hearing officer designated by the
assembly. The hearing officer shall conduct the hearing and prepare findings and conclusions.
These findings and conclusions must be forwarded to the assembly for adoption, rejection, or
modification and issuance of a final order or decision by the assembly. An application for a hearing
must notify the borough clerk of the specific action complained of and amount of tax, interest, cost
or penalty contested and the reason it is contested. After receipt of a written decision by the
assembly, a person may appeal to the Superior Court of the Third Judicial District in accordance
with the Alaska Appellate Court rules. The person shall be given access to the department's file
in the matter of preparation of the appeal
Section 3: Effective Date. This ordinance shall take effect upon adoption.
KO
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS THIRD DAY OF MAY, 2018.
BOROUGH
niel A. Rohrer, Mayor
UNANIMOUS VOTES:
Ayes: Crow, Kavanaugh, Schroeder, and Smiley
Absent: Skinner, Symmons, and Van Daele
ATTEST:
Y6 -P -
Nova M. Javier, MMC, Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2018-04C
Deletion - Red, Strikeout Page 2 of 2