2021-01-14 Work SessionPage
Kodiak Island Borough
Assembly Work Session
Thursday, January 14, 2021, 6:30 p.m.
Follow The KIB Meeting Live At UstreamTV
(https://video.ibm.com/channel/kodiakislandborough)
Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming
regular meeting agenda packet and seek or receive information from staff. Although additional items not
listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no
formal action is taken at work sessions and items that require formal Assembly action are placed on
regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of the
official record. Citizen's comments intended for the "official record" should be made at a regular Assembly
meeting.
Citizens' comments. 1-907-486-3231 or Toll Free 1-855-492-9202.
(Limited To Three Minutes Per Speaker)
2. Agenda items.
Complete Agenda Packets can be obtain by:
• Going To The KIB Website - https://kodiakak.civicweb.net/portal/
• For A PDF File, Email The Clerk at clerks(a)kodiakak.us
• For A Paper Copy, Email The Clerk at clerks(a)kodiakak.us
(packets are available 24 hours before the beginning of the meeting)
a. Presentation By Pictometry, Inc. Regarding Proposed Aerial
Imagery Product.
b. Maximum Allowable Tax Revenue
3 - 9 C. Ordinance No. FY2021-27 Amending Kodiak Island Borough
code of Ordinances To Set An Excise Tax Rate in Title 3
Revenue And Finance Chapter 3.45 Severance Tax Section
3.45.020 Resources Subject To Tax.
Complete Binder For Ordinance No. FY2021-27 - Pdf
3. Manager's comments.
4. Clerks comments.
5. Packet Review for the Regular Meeting of
Items may be added during the work session for inclusion on the Regular Meeting agenda. The
item title needs to be provided/developed at the work session in enough detail to give assembly
and public reasonable notice.
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www.kodiakak.us Page 1 of 9
Awards and presentations.
• Quarterly Report From Engineering/Facilities Project Manager/Inspector, Matt
Gandel.
Public hearing.
• Marijuana License transfer application for Janiese Stevens, license no. 21069;
Three Sisters, LLC, dba Wildflower.
• Ordinance No. FY2021-26 Amending The Kodiak Island Borough Code Of
Ordinances Title 3 Revenue And Finance Chapter 3.15.030 Public Finance -
Budget To Change The Budget And Capital Program Submittal Date.
Consideration of the calendar - Unfinished Business.
• Ordinance No. FY2021-07A Supplementing Ordinance No. FY2021-07
Regarding The Disposition Of A Tax Foreclosed Property, 810 Hillside Drive
Formally Owned By Ada And Susan Panamarioff, Setting A Minimum Bid And
Sale Process As Borough Land Sale Number Twenty -One. (Needs Motion To
Postpone Indefinitely)
Consideration of the calendar - New Business.
Contracts.
• Contract FY2021-13 Aerial Imagery Acquisition.
Resolutions.
• Resolution No. FY2021-28 A Resolution Of The Assembly Of The
Kodiak Island Borough Identifying Federal Program Priorities And A
Capital Improvement Program For Federal Fiscal Year 2020 & 2021.
• Resolution No. FY2021-29 Authorizing A Memorandum Of Agreement
With The Alaska Department Of Transportation & Public Facilities For
Construction Of The Otmeloi Way Rehabilitation Project.
Ordinances for introduction.
• Ordinance No. FY2021-27 Amending Kodiak Island Borough Code Of
Ordinances Title 3 Revenue And Finance Chapter 3.45 Severance Tax
Section 3.45.020 Resources Subject To Tax Setting An Excise Tax
Rate.
• Ordinance No. FY2021-01 G Amending Ordinance No. FY2021-01,
FY2021 Budget, Providing For Additional Expenditures.
Other items.
Executive Session.
• Borough Manager Evaluation
• Borough Clerk Evaluation
6. Assembly member' comments.
7. Mayor comments.
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www.kodiakak.us Page 2 of 9
AGENDA ITEM #2.c.
KODIAK ISLAND BOROUGH
STAFF REPORT
JANUARY 21, 2021
ASSEMBLY REGULAR MEETING
SUBJECT: Ordinance No. FY2021-27 Amending Kodiak Island Borough Code Of
Ordinances To Set An Excise Tax Rate In Title 3 Revenue And Finance
Chapter 3.45 Severance Tax Section 3.45.020 Resources Subject To Tax.
ORIGINATOR: Scott Arndt
RECOMMENDATION:
Move to advance Ordinance No. FY2021-27 to public hearing at the next regular meeting of the
assembly on February 4, 2021.
DISCUSSION:
This ordinance does not change the current severance tax rate. Instead, it makes the tax rate
independent of the sum of the area -wide mill rate which may change annually. This ordinance makes
the severance tax rate a constant rate of 0.01075, which will make budget planning for both the
Borough and those paying the tax more reliable and consistent.
ALTERNATIVES:
Allow the severance tax rate to potentially change annually with changes in the area -wide mill rate.
FISCAL IMPACT:
None.
OTHER INFORMATION:
Kodiak Island Borough
Ordinance No. FY2021-27 Amending Kodiak Island Borough code of Ordinance...
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AGENDA ITEM #2.c.
Introduced by: Assembly Member Arndt
Drafted by: Finance Director
Introduced on: 01/21/2021
Public Hearing Date:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-27
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
KODIAK ISLAND BOROUGH CODE OF ORDINANCES TITLE 3 REVENUE AND FINANCE
CHAPTER 3.45 SEVERANCE TAX SECTION 3.45.020 RESOURCES SUBJECT TO TAX
SETTING AN EXCISE TAX RATE
WHEREAS, severance tax, a form of excise tax, was established to levy a tax on all resources
extracted from Kodiak Island Borough lands and waters; and
WHEREAS, the current severance tax rate is the sum of all area -wide mill levies; and
WHEREAS, the voter approved tax revenue cap may change the area -wide mill rates annually;
and
WHEREAS, the Kodiak Island Borough seeks to maintain a stable severance tax rate for the
Borough and for entities subject to the severance tax.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of permanent nature and shall become a part of the Kodiak
Island Borough Code of Ordinances.
Section 2: That section 3.45.020 of the Kodiak Island Borough Code of Ordinances is
amended to read as follows:
3.45.020 Resources subject to tax.
There is levied in the borough, on any severer or harvester of certain natural resources, an excise
tax, denominated as a severance tax. The tax rate shall be thhea of,, o, a.," areawidem'" levies
0.01075 which will be multiplied by the gross production value for the calendar quarter resulting
from the following activities:
A. Mining, extracting, harvesting, removing or producing for sale, profit, or commercial
use, any copper, gold, silver, zinc, lead, molybdenum, or other metallic mineral
product, compound, or combination of mineral products;
B. Felling, removing, or producing for sale, profit, or commercial use, timber or any
product of the forest;
Kodiak Island Borough, Alaska
Deletion — Red, Strokeeut
Insertion — Bold, Blue, Underlined
Ordinance No. FY2021-27
Page 1 of 2
Version 1
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Ordinance No. FY2021-27 Amending Kodiak Island Borough code of Ordinance...
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AGENDA ITEM #2.c.
C. Gravel mining, quarrying, or producing for sale, profit, or commercial use, any sand,
gravel, rock or coal; and
D. Harvesting of any raw finfish, shellfish, mollusks and other commercial products of the
sea.
Effective Date: This ordinance takes effect at midniaht on March 31. 2021.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF , 2021.
KODIAK ISLAND BOROUGH
William Roberts, Mayor
VOTES:
Ayes:
Noes:
Kodiak Island Borough, Alaska
Deletion — Red, cwtrokeeut
Insertion — Bold, Blue, Underlined
ATTEST:
Alise L Rice, Borough Clerk
Ordinance No. FY2021-27
Page 2 of 2
Version 1
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Ordinance No. FY2021-27 Amending Kodiak Island Borough code of Ordinance...
AGENDA ITEM #2.c.
ALASKA TAXABLE 2019
Municipal Taxation - Rates and Policies • Full Value Determination
REPORT January,
LIX
2020
Julie Anderson, Commissioner Sandra Moller, Director
Department of Commerce, Community, Division of Community & Regional Affairs
and Economic Development https://www.commerce.alaska.gov/web/dcra/
https://www.commerce.alaska.gov/web/
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Ordinance No. FY2021-27 Amending Kodiak Island Borough code of Ordinance...
AGENDA ITEM #2.c.
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