2026-04-09 Work SessionKodiak Island Borough
Assembly Work Session
Assembly Chambers
Thursday, April 9, 2026, 6:30 p.m.
Work Sessions are informal meetings of the Assembly where members review forthcoming programs of the
borough, receive progress reports on current program or projects or receive other similar information from the
manager. All discussions and conclusions are informal and there are no official actions taken. The Assembly also
review the upcoming regular meeting agenda packet and request and/or receive information from staff. This work
session is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are
available online.
Any public documents related to the agenda that are received and shared with elected officials after the initial
agenda packet has been released will be included in the Supplemental Materials section below. The deadline for
releasing supplemental materials is noon on the day of the meeting.
Page
1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202
(Limited To Three Minutes Per Speaker)
2. MANAGER'S COMMENTS
a 2026-04-09 Borough Manager's Report
3. AGENDA ITEMS
HMO
a. Presentation Of The Providence Community Health Needs 10
Assessment By Dr. John Loomis
Agenda Item Report - Pdf
b. FY2027 Budget Discussions For Select General Funds 11 - 23
Departments
Agenda Item Report - Pdf
C. Discuss Property Disposals (Island Lake Property And Property 24 - 31
Between Beaver Lake Drive And Selief Lane, Along With The
Beaver Lake Drive 2)
Agenda Item Report - Pdf
d. Discuss The Possibility Of Implementing Marijuana Sales Excise 32 - 34
Tax
Agenda Item Report - Pdf
4. PACKET REVIEW
The DRAFT regular meeting packet is available online at Kodiak Island Borough -
Page 1 of 44
Meeting Type List (civicweb.net).
• Bayside Fire Department Swearing -In Ceremony
• Presentation Of Certificates To The Citizens Academy
Graduates
• Proclamation Declaring The Month Of April 2026 Sexual
Assault Awareness Month
PUBLIC HEARING
• Ordinance No. FY2026-01A, Amending Ordinance No.
FY2026-01, Fiscal Year 2026 Budget, By Amending
Budgets To Account For Various Revenues That Are Over
Budget, Providing For Additional Expenditures, And
Moving Funds Between Projects
• Ordinance No. FY2026-23, Accepting And Appropriating
Funds From The 2020 Prince William Sound Pink And
Coho Salmon Fisheries Disaster Relief Distribution
CONTRACTS
• Contract No FY2025-49, Change Order #2, KFRC
Seawater Pump Replacement And Installation With
Industrial Pumps Of Alaska
• Contract No. FY2026-54, Memorandum Of Agreement
Between The Kodiak Island Borough And The Kodiak
Island Borough School District Regarding The East
Elementary Roof Replacement Project
RESOLUTIONS
• Resolution For Setting the Terms For the Island Lake
Property
ORDINANCES FOR INTRODUCTION
• Ordinance No. FY2026-24, Rezoning USS 3099 Lot 21
Sublot 6 From R1 Single Family Residential District To PL
Public Use Lands District
OTHER ITEMS
• Declaring A Seat Vacant On The Mission Lake Tide Gate
Service Area Board Held By Mr. Alan Wolf
5. CLERK'S COMMENTS
6. ASSEMBLY MEMBERS' COMMENTS
7. MAYOR'S COMMENTS
a Agenda Item 3.b FY2027 Budget Discussions - Borough Clerk 35 - 40
and Legislative Department
Page 2 of 44
b. Agenda Item 3A Discuss The Possibility Of Implementing 41 - 43
Marijuana Sales Excise Tax
C. Citizen Sign -in Sheet
M,
This meeting is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available
online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call
(907) 486-3231 or (855) 492-9202.
Page 3 of 44
AGENDA ITEM #2.a.
�,. Kodiak Island Borough
OFFICE of the MANAGER
c, 710 Mill Bay Road
Kodiak, Alaska 99615
;per^ Phone (907) 486-9301
TO: Kodiak Island Borough Assembly
FROM: Aimee Williams, Borough Manager
RE: Manager's Report, April 09, 2026
Manager's Department
Upcoming Community Events
• ComFish Alaska —April 16tn — 18tn
• Community Clean-up Day — May 2nd
• Kodiak Crab Festival — May 21 st — May 25t"
Citizens Academy
The Citizen's Academy had its fifth and final session on April 7t". Our Finance
Director Dora Cross led the session with an overview of the Finance Department and
led participants through a variety of topics that spanned from how to read your tax
bill to how the Kodiak Island Borough decides to fund the school district.
Ship Escort Response
Vessel System
(SERVS)
This program provides
annual oil spill response
training for fishing
vessels. There were
several educational
opportunities put on by
the Prince William
Sound Regional
Citizen's Advisory
Council this week that
led up to being able to
watch the training in -person yesterday.
Page 4 of 44
AGENDA ITEM #2.a.
Northwest Manager's Conference
Last week, I attended the NW Manager's conference in Sitka. This conference
gathered managers from Oregon, Washington, and Alaska to learn best practices
from the region and identify possible synergies. As the current president of the
Alaska Municipal Manager's Association, I got lots of good practice introducing
speakers and moderating sessions. We were able to hear from Senator Sullivan
and Representative Begich via video presentation while Senator Murkowski
attended the event in person.
Sessions covered:
• Strategic Planning that Works: Aligning Community Vision with Municipal
Action
• Leadership in the Full -Service Era
• Building Meaningful Municipal and Tribal Partnerships
• Emergency Management — Response & Preparation
• Benefits of ICMA
• Managing HR Strategy
• Balancing Tourism Growth and Local Needs: A Municipal Perspective
• Blowing Up Your Zoning Code to Encourage More Housing
• The Mindful Leader: Enhancing Performance and Wellbeing
Current Recruitments
• Director of Engineering & Facilities
• LTP Supervisor
• Environmental Specialist
• PC TeGh Hired, Starts on April 20th
Upcoming Budget Dates
Date
Session Type
Item
4/15/2026
Level I Manager's Report due to the Assembly
4/16/2026
Special Work Session
Community Development, Parks & Rec, LEPC, E&F
4/30/2026
KIBSD local contribuion ask due to KIB Manager
5/21/2026
Regular Meeting
1st Reading of the Budget Ordinance, Local Contribution Resolution
5/30/2026
Special Meeting
KIBSD local contribuion amount decision due
6/4/2026
Regular Meeting
Public Hearing for Budget Ordinance / Pass FY27 Budget
6/10/2026
Statutory deadline for FY27 Budget
Page 5 of 44
AGENDA ITEM #2.a.
Finance Department
2025 Tax Foreclosures
Staff will be filing for a Judgement and Decree of Foreclosure with the courts on or
about April 13th. Once signed, the Judgement will put a lien on real properties until the
delinquent taxes are paid. Since additional interest and fees continue to accrue, please
call the finance department at 907-486-9324 for payoff amounts.
Property Assessment and Taxation Implementation Project
Staff will continue entering and verifying information in both the new and legacy tax
collection systems. This dual entry is planned through June to ensure accurate payment
postings, proper levy processing, and the accurate production of tax statements.
Information Technology
Systems Administration
The IT department has been working with the Clerks to create a public facing form for
Board Commissions and Committee applications. They have also been working on
building a test virtualization platform for evaluation.
New Hire
A new PC Tech begins at the borough on April 20th.
Cybersecurity and Risk Mitigation
IT has been providing Koniag Cyber our systems documentation in preparation for the
KIB Cybersecurity Infrastructure project, as well as reviewing the wan architecture
proposal by the contractor.
GIS
GIS has created maps for the Clerks for public notifications regarding licensing for
businesses, and also some maps for Community Development for zoning changes in
Ouzinkie.
Assessing
Liquor License Investigations
Assessing staff are investigating the Nuniaq new REPL request for the Clerk's Office
Senior Citizen (SC) / Disabled Veteran (DV) Exemptions (2026)
Good cause exemption hearings have been scheduled to be heard by the Assembly on
May 21, 2026.
Page 6 of 44
AGENDA ITEM #2.a.
"Escaped" Properties
Assessing found properties with zero values for a specific area of improvement. Code
allows for Assessing to make corrections for errors or omissions in the roll before the
BOE hearing. Those properties were recalculated and re -noticed. Those specific
properties will have an extended appeal date of April 17, 2026, with a special BOE
session convening, if required.
BOE May 4
29 requests for application to appeal to the BOE were made.
Exemption Appeals
The Alutiiq Heritage Foundation - Trial scheduled for July 27-29, 2026.
o AHF filed for and was granted an extension on their reply until April 29.
o KIB will have 10 days after they file to request oral arguments.
0 2025 reconsideration on hold until 2024 Superior Court decision is
complete
Tyler Conversion
Tyler representatives presented the change order for KIB's conversion for go live. The
Project manager signed paperwork, Tyler will be working on changes as of April 13,
2026, with a go live planned for June 30, 2026.
Community Development
Planning & Zoning Commission Work Session
The Planning & Zoning Commission held a work session on April 8, 2026. The focus of
the meeting was the packet review for the April 15 regular meeting. The packet review
focus on the Angayuk Subdivision proposal submitted by the Kodiak Island Housing
Authority to develop four lots currently adjacent to the Kodiak Municipal Airport into a
25-lot subdivision. The Commission reviewed the proposal and discussed several items
with the applicant and staff. The public hearing for this case will be at the April 15
regular meeting. Once the preliminary plat is approved the applicant will have two years
to complete the improvements and submit the final plat for approval.
Liquor License Investigations
CDD staff investigated the Nuniaq license application for the Clerk's Office.
Page 7 of 44
AGENDA ITEM #2.a.
Engineering and Facilities
Solid Waste Contract Committee
Staff are revising a draft to proposed to the SWCC at the next meeting which is
scheduled for April 14th at 3:OOpm in the KIB Conference Room.
Community Clean -Up Day
The annual spring clean-up day is scheduled for May 2nd.
Multi -Facility Elevator Modernization
PKIMC Elevator parts have all arrived on -island. Staff are anticipating work to begin the
week of April 13th.
PKIMC Design Ownership Shift
Projects staff have coordinated with PKIMC Staff and Architectural and Engineering
teams to receive proposals for finalizing designs of three projects; Air Handling Unit 1
(AHU-1), Automatic Transfer Switches (ATS), and Reverse Osmosis and Steam
Generator (RO & Steam). This process will better align with the lease agreement
between KIB and PKIMC and provide better stakeholder involvement for the review of
the designs. Projects staff held meetings with PKIMC Staff, AMC Engineers, and HZA
Engineering to discuss the changes in ownership and are awaiting the new proposals
for presentation to the Assembly on May 7th.
Community Pool
• The Assembly approved the contract for the small-scale deconstructive
testing and repairs in the lifeguard office. The contract has been signed
and staff will begin scheduling as time allows.
Fuel Spill Assistance
Landfill Soil Remediation: Contract has been signed. Staff have scheduled a pre -
construction meeting with the Contractor on April 10th.
Long Term Care: Staff received Assembly approval to move forward with the contract
with NWFF for the field work to satisfy ADEC's requirements.
Karluk: 3-Tier Alaska is beginning to schedule trips. Staff are anticipating more
movement in May or June.
KFRC
Industrial Pump Alaska (IPA) has installed pumps 3 & 4, however, the shafts have been
found to be too short. IPA and KIB have discussed a plan for how to remedy the length
issue. Change Order #2 for the cost of materials to extend the pumps in on the
Assembly Agenda for the April 9 and April 16th cycle.
Page 8 of 44
AGENDA ITEM #2.a.
Small Projects
Picnic Table Replacement: Staff held a pre -construction meeting on April 2nd. The
Contractor is anticipating starting work mid -May when the ground has had time to thaw
more.
Harlequin Court Park Upgrades: Projects Staff attended the Parks & Rec Committee
meeting on January 27 to discuss potential park upgrades. Harlequin Court Park was
identified as park needing the next set of upgrades.
Port Lions School Painting Project: Staff have received and sent an email to the ARB
Board to review the updated paint specification. The Board members have until April
15th to respond with any concerns.
Annex Bldg. (old Red Cross) UST Removal: Staff issued an ITB. It is available on the
Borough Website and notices have been advertised in the Kodiak Daily Mirror.
Mandatory Pre -Bid meeting scheduled for April 28t" at 10am. Questions Due April 30th.
Bids Due May 12th.
North Star Boiler Gun Replacement: Parts have arrived, and work will be scheduled to
start soon.
Mill Bay Beach Stairs and Picnic Table Replacement: Pre -construction meeting
scheduled for April 15th, 2026.
Leachate Treatment Plant Citric Acid Dosing Skid Replacement
The replacement of the Skid will require additional work from electrical, plumbing, and
mechanical contractors. Projects Staff are reaching out to the Borough's contract
service providers to see if they will be able to assist.
Upcoming Contracts
• Facilities Road Maintenance & Snow Contract: Ending June 12, 2026. Staff will
draft and issue an ITB. Anticipated award July 2, 2026.
• Recycling Contract: Ending June 30, 2026. Final extension to be presented to
Assembly on May 7t" or May 21 st Regular Meeting cycles.
• Janitorial Contract: Ending June 30, 2026. Staff will draft and issue an ITB.
Anticipated to award July 2, 2026.
• Analytical Lab Contract (LTP Sampling): Ending June 30, 2026. Staff will draft
and issue an ITB. Anticipated to award July 2, 2026.
• Service Contract Extension Letters to be issued by June 30, 2026:
o RTS Auto
o Premier Mechanical
o Taylor Fire
o Nodak Electric
Upcoming Meetings
• Solid Waste Contract Committee (SWCC) — April 14, 2026, at 3:OOPM in KIB
Conference Room 121
• Health Facilities Advisory Board (HFAB) - April 21, 2026, at 1:30pm in KIB
Conference Room 121
• Solid Waste Advisory Board (SWAB) - Tentatively Scheduled for April 15, 2026,
no time set yet.
Page 9 of 44
AGENDA ITEM #3.a.
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 9, 2026
ASSEMBLY WORK SESSION
SUBJECT: Presentation Of The Providence Community Health Needs Assessment By Dr.
John Loomis
ORIGINATOR: Nova M. Javier, MMC, Borough Clerk
RECOMMENDATION:
The Assembly will receive a presentation from Dr. Loomis of Providence Kodiak Island
Medical Center regarding the 2025 Community Health Needs Assessment.
To reduce the size of the agenda packet, the presentation is available at the following link:
Community Health Needs Assessment
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Presentation Of The Providence Community Health Needs Assessment By Dr....
Page 10 of 44
AGENDA ITEM #3.b.
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 9, 2026
ASSEMBLY WORK SESSION
SUBJECT: FY2027 Budget Discussions For Select General Funds Departments
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
DISCUSSION:
Discussions during this meeting will reviewing selected department budgets within the
General Fund.
General Fund
The General Fund is the main operating fund for a borough or a city. It pays for most day-to-
day government operations that are not required to be in specialized funds. Typical revenue
sources are property, severance, and excise taxes, along with money received from federal
and state revenue sharing programs.
Departments within the General Fund
• Legislative
• Borough Management
• Borough Clerk
• Borough Attorney
• Finance Department
• Information Technology (IT)
• Assessing
• General Administration
• Education/Culture/Recreation
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough Page 11 of 44
FY2027 Budget Discussions For Select General Funds Departments
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100 - General Fund
EXPENSE
Department 100 - Legislative
Personnel Services
410.106 Mayoral Stipend
6,000.00
9,100.00
8,400.00
8,400.00
9,100.00
7,000.00
8,400.00
(700.00)
410.108 Assembly Stipend
26,200.00
41,500.00
43,000.00
42,500.00
43,000.00
32,000.00
43,500.00
500.00
420.120 FICA Taxes
2,386.80
3,886.20
3,932.10
3,893.85
3,986.00
2,992.01
3,970.00
(16.00)
420.140 Retirement
919.08
1,596.22
3,554.62
3,676.35
4,080.00
1,040.95
.00
(4,080.00)
420.150 Workers Compensation
106.51
161.92
162.04
209.97
188.00
89.70
166.00
(22.00)
Personnel Services Totals
$35,612.39
$56,244.34
$59,048.76
$58,680.17
$60,354.00
$43,122.66
$56,036.00
($4,318.00)
Professional Services
430.100 Political Lobbyist
69,000.00
70,000.00
72,000.00
72,000.00
72,000.00
46,500.00
72,000.00
.00
430.101 Lobbying Expense
.00
.00
.00
.00
1,500.00
.00
1,500.00
.00
430.102 Consolidation Expenses
963.00
.00
.00
.00
.00
.00
.00
.00
Professional Services Totals
$69,963.00
$70,000.00
$72,000.00
$72,000.00
$73,500.00
$46,500.00
$73,500.00
$0.00
Support Goods & Services
450.100
Office Supplies
698.69
468.87
334.04
125.94
1,000.00
55.18
.00
(1,000.00)
450.140
Dues/ Books/ Subscriptions
19,891.70
20,691.65
20,248.44
19,673.32
20,100.00
19,949.70
20,500.00
400.00
450.160
Furniture / Fixtures
.00
.00
.00
.00
1,000.00
.00
.00
(1,000.00)
450.170
Machinery/ Equipment <$5000
502.20
.00
.00
.00
.00
.00
.00
.00
450.200
Honorarium/Amenities/Sponsorships
.00
210.57
406.42
2,303.25
7,900.00
3,141.03
7,500.00
(400.00)
450.210
Food / Business Lunch/Meeting Rooms
216.06
1,091.03
739.34
887.10
2,500.00
358.01
2,500.00
.00
450.300
Travel / Per Diem
.00
13,062.25
4,765.21
5,075.28
25,000.00
4,248.78
16,000.00
(9,000.00)
450.301
Mayor Travel / Per Diem
.00
5,015.19
9,383.64
13,592.87
19,000.00
8,032.51
13,000.00
(6,000.00)
450.330
Rent
.00
.00
55,375.00
55,374.60
55,356.00
55,355.40
55,355.00
(1.00)
450.340
Telephone/Communications
2,347.25
2,021.83
494.46
2,007.37
500.00
948.64
2,500.00
2,000.00
450.485
Town Meeting Costs
.00
.00
1,500.00
.00
2,000.00
.00
2,000.00
.00
Support Goods & Services Totals
$23,655.90
$42,561.39
$93,246.55
$99,039.73
$134,356.00
$92,089.25
$119,355.00
($15,001.00)
Department 100 - Legislative Totals $129,231.29 $168,805.73 $224,295.31 $229,719.90 $268,210.00 $181,711.91 $248,891.00 ($19,319.00)
Run by Dora Cross on 04/02/2026 13:42:52 PM
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account
Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100
- General Fund
EXPENSE
Department
105 - Borough Management
Personnel Services
410.110
Salaries
344,031.75
150,495.80
265,132.17
283,787.02
295,148.00
208,799.67
301,073.00
5,925.00
410.130
Overtime
67.10
1,853.74
351.81
.00
2,000.00
.00
1,000.00
(1,000.00)
410.152
Cell Phone Stipend
1,438.87
200.00
1,200.00
1,200.00
1,200.00
900.00
1,200.00
.00
420.110
Unemployment Taxes
24.23
5,486.85
31.33
283.78
298.00
208.84
303.00
5.00
420.120
FICA Taxes
23,963.27
11,309.54
20,061.03
21,331.44
22,824.00
15,613.19
23,200.00
376.00
420.130
Group Insurance
82,957.62
35,803.29
52,315.87
54,343.74
56,200.00
39,203.87
58,800.00
2,600.00
420.140
Retirement
72,986.50
37,028.42
64,299.47
74,710.60
84,182.00
59,162.37
90,139.00
5,957.00
420.150
Workers Compensation
643.93
702.88
855.54
1,201.89
1,074.00
482.31
706.00
(368.00)
Personnel Services Totals
$526,113.27
$242,880.52
$4D4,247.22
$436,858.47
$462,926.00
$324,370.25
$476,421.00
$13,495.00
Professional Services
430.140
Contracted Services
7,342.95
31,369.00
2,450.00
500.00
30,000.00
3,333.34
25,000.00
(5,000.00)
Professional Services Totals
$7,342.95
$31,369.00
$2,450.00
$500.00
$30,000.00
$3,333.34
$25,000.00
($5,000.00)
Support
Goods & Services
450.100
Office Supplies
2,212.49
143.09
9.89
.00
3,000.00
111.46
1,000.00
(2,000.00)
450.120
Printing / Binding
2,190.48
4,115.90
3,187.94
2,625.69
3,000.00
1,479.79
3,000.00
.00
450.130
Postage
18.60
11.60
.00
.00
.00
.00
.00
.00
450.140
Dues / Books / Subscriptions
2,845.34
808.60
1,032.00
2,707.39
3,000.00
2,100.00
2,000.00
(1,000.00)
450.160
Furniture / Fixtures
.00
339.73
.00
.00
2,000.00
.00
4,000.00
2,000.00
450.200
Honorarium/Amenities/Sponsorships
1,878.97
1,000.00
700.00
635.65
2,000.00
100.00
500.00
(1,500.00)
450.210
Food / Business Lunch/Meeting Rooms
415.45
.00
236.69
.00
1,000.00
407.29
500.00
(500.00)
450.230
Advertising / Hearings
.00
.00
.00
.00
.00
69.89
.00
.00
450.270
Continuing Education
1,820.14
8.00
2,675.00
5,342.19
10,000.00
11,258.19
10,000.00
.00
450.290
Recruit/ Relocation
13,692.22
5,422.17
223.34
.00
.00
87.15
.00
.00
450.300
Travel / Per Diem
1,549.77
1,053.00
7,875.07
4,353.07
10,000.00
2,851.97
10,000.00
.00
450.330
Rent
39,849.00
39,849.00
39,508.00
39,507.60
29,764.00
29,764.08
29,764.00
.00
450.340
Telephone/Communications
954.61
808.03
858.48
879.84
800.00
622.01
800.00
.00
Support Goods & Services Totals
$67,427.07
$53,559.12
$56,306.41
$56,051.43
$64,564.00
$48,851.83
$61,564.00
($3,000.00)
Allocated to Projects
492.530 Allocated to Solid Waste
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
.00
492.540 Allocated to Hospital
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
(15,000.00)
.00
492.555 Allocated to KFRC
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
.00
Allocated to Projects Totals
($42,000.00)
($42,000.00)
($42,000.00)
($42,000.00)
($42,000.00)
($42,000.00)
($42,000.00)
$0.00
Department 105 -Borough Management Totals $558,883.29 $285,808.64 $421,003.63 $451,409.90 $515,490.00 $334,555.42 $520,985.00 $5,495.00
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account
Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100
- General Fund
EXPENSE
Department
110 - Borough Clerk
Personnel Services
410.110
Salaries
230,037.79
259,539.23
285,345.42
302,435.20
324,268.00
228,920.88
328,809.00
4,541.00
410.120
Temporary Help
2,014.48
14,178.68
.00 .00
10,000.00
.00
.00
(10,000.00)
410.130
Overtime
6,408.78
6,612.45
6,395.32
7,201.23
7,000.00
2,477.69
7,000.00
.00
410.152
Cell Phone Stipend
1,557.86
1,400.00
1,200.00
1,200.00
1,200.00
900.00
1,200.00
.00
420.110
Unemployment Taxes
2,309.83
26.65
33.54
309.62
342.00
225.01
337.00
(5.00)
420.120
FICA Taxes
18,325.00
21,626.75
21,752.77
22,780.30
26,199.00
16,969.18
25,781.00
(418.00)
420.130
Group Insurance
67,848.51
73,197.76
78,467.41
81,557.29
84,300.00
58,761.28
88,200.00
3,900.00
420.140
Retirement
53,189.45
65,746.44
68,153.28
81,527.59
93,848.00
63,770.87
100,205.00
6,357.00
420.150
Workers Compensation
836.90
901.68
921.61
1,309.11
1,233.00
520.00
785.00
(448.00)
Personnel Services Totals
$382,528.60
$443,229.64
$462,269.35
$498,320.34
$548,390.00
$372,544.91
$552,317.00
$3,927.00
Professional Services
430.140
Contracted Services
.00
.00
.00 .00
1,000.00
.00
.00
(1,000.00)
Professional Services Totals
$0.00
$0.00
$0.00
$0.00
$1,000.00
$0.00
$0.00
($1,000.00)
Support
Goods & Services
450.100
Office Supplies
1,106.05
406.03
416.19
167.69
2,000.00
308.54
2,000.00
.00
450.120
Printing / Binding
11,263.95
6,761.79
6,404.41
6,177.68
7,000.00
5,994.75
5,000.00
(2,000.00)
450.130
Postage
271.77
75.83
135.26
20.73
100.00
.00
150.00
50.00
450.140
Dues / Books / Subscriptions
1,002.73
1,046.00
1,246.00
1,290.00
1,500.00
840.00
1,500.00
.00
450.160
Furniture / Fixtures
351.48
339.47
.00 344.83
1,000.00
.00
1,000.00
.00
450.200
Honorarium/Amenities/Sponsorships
.98
.00
.00 234.94
300.00
98.75
300.00
.00
450.210
Food / Business Lunch/Meeting Rooms
.00
111.97
33.47
34.34
100.00
89.25
300.00
200.00
450.230
Advertising / Hearings
11,037.33
16,420.15
18,505.64
17,404.12
20,000.00
10,715.56
20,000.00
.00
450.232
Advertising - APOC to Advertising - Ballot
.00
.00
.00 .00
1,000.00
.00
1,000.00
.00
Propositions
450.240
Filing / Record Fees
.00
57.40
.00 .00
.00
.00
.00
.00
450.270
Continuing Education
5,847.23
22,473.20
19,731.19
34,051.04
28,000.00
21,215.81
20,000.00
(8,000.00)
450.290
Recruit/ Relocation
2,290.16
6,982.24
70.00
.00
.00
87.15
.00
.00
450.300
Travel/ Per Diem
.00
1,639.00
507.50
.00
2,000.00
.00
2,000.00
.00
450.327
Fines
9.84
.00
.00 .00
.00
.00
.00
.00
450.330
Rent
49,772.00
49,772.00
50,947.00
50,946.60
50,942.00
50,941.44
49,325.00
(1,617.00)
450.340
Telephone/Communications
222.50
249.70
287.46
300.84
.00
243.07
325.00
325.00
450.430
Maint & Repairs
1,685.00
43.98
.00 .00
.00
.00
.00
.00
450.470
Election Local
50,603.87
46,077.31
37,398.73
25,380.38
45,000.00
27,806.32
40,000.00
(5,000.00)
450.480
Boards & Committees
1,542.22
774.59
1,448.46
1,523.58
2,000.00
.00
2,000.00
.00
450.530
Records Management
79.97
152.70
167.82
466.58
5,000.00
19.68
3,000.00
(2,000.00)
Run by Dora Cross on 04/02/2026 13:42:53 PM
Page 3 of 12
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4° SODIAS ISLAND
BOROUGH
Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100 - General Fund
EXPENSE
Department 110 - Borough Clerk
Support Goods & Services
450.531 Transcription / Record Restoration Fee
.00
350.00
.00
.00
.00
.00
.00
.00
Support Goods & Services Totals
$137,087.08
$153,733.36
$137,299.13
$138,343.35
$165,942.00
$118,360.32
$147,900.00
($18,042.00)
Department 110 -Borough Clerk Totals
$519,615.68
$596,963.00
$599,568.48
$636,663.69
$715,332.00
$490,905.23
$700,217.00
($15,115.00)
Run by Dora Cross on 04/02/2026 13:42:53 PM
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100 - General Fund
EXPENSE
Department 115 - Borough Attorney
Legal Services
431.110 Litigation Expenses
19,028.85
.00
.00
.00
.00
.00
.00
.00
431.120 Legal Fees
41,788.12
26,042.45
16,164.56
34,890.60
35,000.00
17,127.28
70,000.00
35,000.00
Legal Services Totals
$60,816.97
$26,042.45
$16,164.56
$34,890.60
$35,000.00
$17,127.28
$70,000.00
$35,000.00
Support Goods & Services
450.230 Advertising / Hearings
9,781.09
12,122.28
12,496.65
12,831.69
12,000.00
679.77
14,000.00
2,000.00
450.240 Filing / Record Fees
2,798.00
2,657.00
3,628.70
2,491.00
3,000.00
1,545.00
3,000.00
.00
450.245 Title Search Fees
7,500.00
3,025.00
3,640.00
5,880.00
4,000.00
.00
4,000.00
.00
450.323 Collection Expense
240.00
60.00
931.22
695.74
1,000.00
549.80
600.00
(400.00)
Support Goods & Services Totals
$20,319.09
$17,864.28
$20,696.57
$21,898.43
$20,000.00
$2,774.57
$21,600.00
$1,600.00
Department 115 -Borough Attorney Totals
$81,136.06
$43,906.73
$36,861.13
$56,789.03
$55,000.00
$19,901.85
$91,600.00
$36,600.00
Run by Dora Cross on 04/02/2026 13:42:53 PM
Page 5 of 12
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account
Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100
- General Fund
EXPENSE
Department
120 - Finance Department
Personnel Services
410.110
Salaries
413,112.92
493,859.20
430,813.72
427,965.23
484,249.00
338,265.71
464,240.00
(20,009.00)
410.120
Temporary Help
18,004.26
.00
.00
.00
.00
.00
.00
.00
410.130
Overtime
135.08
192.01
84.94
34.41
1,000.00
26.03
1,000.00
.00
410.152
Cell Phone Stipend
450.00
.00
.00
.00
.00
.00
.00
.00
420.110
Unemployment Taxes
43.01
49.59
49.69
426.63
485.00
338.35
465.00
(20.00)
420.120
FICA Taxes
31,819.41
36,399.59
31,638.55
31,494.58
37,122.00
24,695.46
35,591.00
(1,531.00)
420.130
Group Insurance
156,197.60
166,540.51
144,146.46
147,055.42
168,600.00
116,572.36
176,400.00
7,800.00
420.140
Retirement
129,734.89
122,167.60
107,683.26
112,303.19
137,471.00
95,837.90
138,828.00
1,357.00
420.150
Workers Compensation
1,565.56
1,581.02
1,374.30
1,830.48
1,747.00
778.13
1,084.00
(663.00)
Personnel Services Totals
$751,062.73
$820,789.52
$715,790.92
$721,109.94
$830,674.00
$576,513.94
$817,608.00
($13,066.00)
Professional Services
430.140 Contracted Services .00 .00 .00 23,410.14 .00 2,581.20 .00 .00
Professional Services Totals $0.00 $0.00 $0.00 $23,410.14 $0.00 $2,581.20 $0.00 $0.00
Support Goods & Services
450.100
Office Supplies
1,455.85
1,971.83
1,564.93
1,318.94
2,000.00
1,877.55
2,000.00
.00
450.120
Printing / Binding
10,043.77
13,206.29
11,439.24
11,387.24
12,000.00
2,731.89
14,000.00
2,000.00
450.140
Dues/ Books / Subscriptions
3,336.07
2,073.06
2,304.30
1,249.00
3,500.00
573.98
2,500.00
(1,000.00)
450.160
Furniture / Fixtures
.00
728.63
.00
.00
.00
155.00
3,000.00
3,000.00
450.170
Machinery/ Equipment <$5000
.00
.00
.00
13,647.39
.00
(3,184.11)
.00
.00
450.210
Food / Business Lunch/Meeting Rooms
58.62
135.24
.00
.00
150.00
.00
.00
(150.00)
450.220
Insurance & Bonding
2,925.00
679.90
3,200.00
3,200.00
3,200.00
3,077.78
3,300.00
100.00
450.270
Continuing Education
1,978.00
2,682.65
1,937.73
5,242.04
3,500.00
535.00
3,000.00
(500.00)
450.290
Recruit/ Relocation
2,276.69
.00
880.19
198.69
.00
118.99
150.00
150.00
450.330
Rent
66,556.00
66,556.00
65,953.00
65,952.60
65,944.00
65,944.08
65,944.00
.00
450.340
Telephone/Communications
442.67
506.21
594.53
631.92
500.00
516.55
600.00
100.00
450.430
Maint & Repairs
.00
.00
185.74
.00
.00
.00
.00
.00
Support Goods & Services Totals
$89,072.67
$88,539.81
$88,059.66
$102,827.82
$90,794.00
$72,346.71
$94,494.00
$3,700.00
Allocated to Projects
492.210
Allocated to Land Sales
492.530
Allocated to Solid Waste
492.540
Allocated to Hospital
492.555
Allocated to KFRC
Allocated to Projects Totals
Department 120 - Finance Department Totals
(1,000.00)
(1,000.00)
(1,000.00)
(1,000.00)
(1,000.00)
(1,000.00)
(1,000.00)
.00
(10,000.00)
(10,000.00)
(10,000.00)
(10,000.00)
(10,000.00)
(10,000.00)
(10,000.00)
.00
(25,319.00)
(25,319.00)
(25,319.00)
(25,319.00)
(25,319.00)
(25,319.00)
(25,319.00)
.00
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
(12,000.00)
.00
($48,319.00)
($48,319.00)
($48,319.00)
($48,319.00)
($48,319.00)
($48,319.00)
($48,319.00)
$0.00
$791,816.40
$861,010.33
$755,531.58
$799,028.90
$873,149.00
$603,122.85
$863,783.00
($9,366.00)
Run by Dora Cross on 04/02/2026 13:42:53 PM Page 6 of 12
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account
Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100
- General Fund
EXPENSE
Department
125 - Information Technology
Personnel Services
410.110
Salaries
229,581.00
236,199.52
315,472.60
320,391.85
340,740.00
242,390.34
348,942.00
8,202.00
410.120
Temporary Help
.00
16,509.91
.00
.00
.00
.00
.00
.00
410.130
Overtime
4,100.19
4,028.02
1,144.71
52.32
5,000.00
54.70
.00
(5,000.00)
410.152
Cell Phone Stipend
2,924.19
3,100.00
3,551.61
3,600.00
3,600.00
2,641.94
3,600.00
.00
420.110
Unemployment Taxes
22.45
23.86
35.98
320.33
349.00
236.67
353.00
4.00
420.120
FICA Taxes
17,573.75
19,740.25
23,595.54
24,031.43
26,725.00
18,179.87
26,969.00
244.00
420.130
Group Insurance
64,926.98
70,685.77
103,039.21
108,051.95
112,400.00
78,347.93
117,600.00
5,200.00
420.140
Retirement
68,007.54
59,346.24
76,260.13
84,476.97
97,948.00
67,152.55
104,124.00
6,176.00
420.150
Workers Compensation
828.52
791.25
816.75
1,155.98
1,258.00
550.34
821.00
(437.00)
Personnel Services Totals
$387,964.62
$410,424.82
$523,916.53
$542,080.83
$588,020.00
$409,554.34
$602,409.00
$14,389.00
Professional Services
430.140
Contracted Services
533.93
527.00
.00
.00
25,000.00
262.50
10,000.00
(15,000.00)
Professional Services Totals
$533.93
$527.00
$0.00
$0.00
$25,000.00
$262.50
$10,000.00
($15,000.00)
Support
Goods & Services
450.100
Office Supplies
93.01
718.04
262.41
193.21
1,000.00
658.20
1,000.00
.00
450.110
Operating Supplies
526.50
536.85
8,235.64
13,965.25
4,000.00
345.68
2,500.00
(1,500.00)
450.115
Computer Software <$5000
686.01
9,126.71
5,952.22
64.00
2,500.00
.00
1,500.00
(1,000.00)
450.120
Printing / Binding
2,199.10
2,546.28
2,306.81
2,260.93
2,160.00
1,224.84
.00
(2,160.00)
450.140
Dues/ Books/ Subscriptions
.00
79.98
.00
389.95
.00
.00
.00
.00
450.160
Furniture / Fixtures
92.02
.00
.00
.00
3,200.00
1,215.27
.00
(3,200.00)
450.170
Machinery/ Equipment <$5000
14,597.87
98,802.04
66,708.80
41,050.58
25,500.00
1,093.98
23,000.00
(2,500.00)
450.210
Food / Business Lunch/Meeting Rooms
.00
246.89
119.76
.00
.00
.00
.00
.00
450.221
Property Insurance
.00
.00
285.00
334.00
.00
3,899.03
4,000.00
4,000.00
450.224
Insurance Coverage Discounts
.00
.00
(57.00)
(16.00)
.00
.00
.00
.00
450.230
Advertising / Hearings
.00
396.28
.00
.00
.00
.00
.00
.00
450.270
Continuing Education
383.98
2,825.23
(875.00)
199.00
.00
.00
.00
.00
450.280
Staff Training
.00
.00
149.00
.00
1,000.00
.00
.00
(1,000.00)
450.290
Recruit/ Relocation
4,628.64
8,355.80
185.05
.00
.00
.00
.00
.00
450.330
Rent
70,174.00
70,174.00
63,074.00
63,074.40
63,074.00
63,073.80
63,074.00
.00
450.340
Telephone/Communications
3,752.22
4,252.22
4,916.01
4,690.60
6,040.00
3,322.97
6,040.00
.00
450.430
Maint & Repairs
4,795.81
4,845.31
21,099.45
4,335.89
5,000.00
19,042.22
5,000.00
.00
450.435
Maint Agreements
298,317.00
235,512.47
458,157.45
386,612.35
466,995.00
475,681.75
438,775.00
(28,220.00)
Support Goods & Services Totals
$400,246.16
$438,418.10
$630,519.60
$517,154.16
$580,469.00
$569,557.74
$544,889.00
($35,580.00)
Capital Outlay
470.100 Machinery/ Equipment >$5000 .00 .00 61,447.87 .00 58,000.00 25,085.30 .00 (58,000.00)
Capital Outlay Totals $0.00 $0.00 $61,447.87 $0.00 $58,000.00 $25,085.30 $0.00 ($58,000.00)
Department 125 - Information Technology Totals $788,744.71 $849,369.92 $1,215,884.00 $1,059,234.99 $1,251,489.00 $1,004,459.88 $1,157,298.00 ($94,191.00)
Run by Dora Cross on 04/02/2026 13:42:54 PM
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account
Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100
- General Fund
EXPENSE
Department
130 - Assessing Department
Personnel Services
410.110
Salaries
419,512.78
335,191.37
377,564.82
425,101.76
438,783.00
311,389.38
368,031.00
(70,752.00)
410.120
Temporary Help
22,096.93
16,693.65
6,869.11
37,087.32
.00
.00
.00
.00
410.130
Overtime
597.90
.00
146.48
289.71
.00
799.98
3,000.00
3,000.00
410.152
Cell Phone Stipend
2,256.80
1,146.80
1,180.05
1,200.00
1,200.00
900.00
1,200.00
.00
420.110
Unemployment Taxes
8,546.20
33.43
44.55
424.71
440.00
312.15
372.00
(68.00)
420.120
FICA Taxes
33,133.21
26,161.35
28,643.85
34,423.97
33,659.00
23,120.78
28,476.00
(5,183.00)
420.130
Group Insurance
120,718.10
111,436.94
123,747.01
152,947.08
168,600.00
117,014.38
176,400.00
7,800.00
420.140
Retirement
109,201.29
82,868.10
93,947.06
108,859.32
124,307.00
88,509.32
110,716.00
(13,591.00)
420.150
Workers Compensation
13,960.12
10,567.75
11,777.17
16,020.34
13,859.00
5,806.33
5,706.00
(8,153.00)
Personnel Services
Totals
$730,023.33
$584,099.39
$643,920.10
$776,354.21
$780,848.00
$547,852.32
$693,901.00
($86,947.00)
Professional Services
430.140
Contracted Services
.00
.00
536.94
.00
.00
.00
.00
.00
Professional Services
Totals
$0.00
$0.00
$536.94
$0.00
$0.00
$0.00
$0.00
$0.00
Legal Services
431.110
Litigation Expenses
50,817.50
110,309.31
84,701.62
13,358.51
75,000.00
11,526.50
75,000.00
.00
431.120
Legal Fees
12,916.00
7,401.70
11,929.95
13,298.95
30,000.00
9,138.00
30,000.00
.00
Legal Services
Totals
$63,733.50
$117,711.01
$96,631.57
$26,657.46
$105,000.00
$20,664.50
$105,000.00
$0.00
Support
Goods & Services
450.100
Office Supplies
922.82
1,278.68
2,359.30
1,472.41
4,000.00
792.77
3,000.00
(1,000.00)
450.120
Printing / Binding
3,451.37
3,390.60
4,366.26
4,299.65
5,000.00
6,652.54
6,000.00
1,000.00
450.130
Postage
6.00
.00
.00
.00
.00
.00
.00
.00
450.140
Dues / Books / Subscriptions
3,173.03
4,702.02
1,826.56
1,515.88
3,000.00
1,776.00
3,000.00
.00
450.160
Furniture / Fixtures
.00
8,659.09
.00
822.43
.00
.00
.00
.00
450.170
Machinery/ Equipment <$5000
.00
.00
849.99
495.82
1,500.00
.00
1,500.00
.00
450.210
Food / Business Lunch/Meeting Rooms
.00
354.73
.00
1,637.67
1,500.00
612.82
1,500.00
.00
450.230
Advertising / Hearings
590.39
969.56
2,520.84
743.82
1,000.00
1,220.10
1,000.00
.00
450.240
Filing/ Record Fees
.00
.00
.00
.00
.00
250.00
500.00
500.00
450.245
Title Search Fees
.00
320.00
300.00
.00
500.00
.00
500.00
.00
450.270
Continuing Education
4,562.12
3,815.26
6,624.45
5,002.00
10,000.00
985.20
10,000.00
.00
450.290
Recruit/ Relocation
90.78
183.05
116.64
94.95
.00
191.95
.00
.00
450.300
Travel/ Per Diem
8,145.00
607.74
174.00
7,925.88
25,000.00
18,694.01
25,000.00
.00
450.330
Rent
42,528.00
42,528.00
47,822.00
47,822.40
47,805.00
47,805.84
47,805.00
.00
450.340
Telephone/Communications
316.19
361.62
424.68
451.37
400.00
368.95
400.00
.00
Support Goods & Services
Totals
$63,785.70
$67,170.35
$67,384.72
$72,284.28
$99,705.00
$79,350.18
$100,205.00
$500.00
Capital Outlay
470.110 Furniture / Fixtures .00 .00 .00 68.00 .00 .00 .00 .00
Capital Outlay Totals $0.00 $0.00 $0.00 $68.00 $0.00 $0.00 $0.00 $0.00
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100 - General Fund
EXPENSE
Department 130 - Assessing Department
Allocated to Projects
492.560 Allocated to 911 Services
(1,500.00)
(1,500.00)
(1,500.00)
(1,500.00)
(1,500.00)
(1,500.00)
(1,500.00)
.00
Allocated to Projects Totals
($1,500.00)
($1,500.00)
($1,500.00)
($1,500.00)
($1,500.00)
($1,500.00)
($1,500.00)
$0.00
Department 130 - Assessing Department Totals
$856,042.53
$767,480.75
$806,973.33
$873,863.95
$984,053.00
$646,367.00
$897,606.00
($86,447.00)
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Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Actual
Amount
Budget Worksheet Report
Budget Year 2027
2026 Amended 2026 Actual FY27 v FY26
Budget Amount 2027 Level 1 Budget
Fund 100 - General Fund
EXPENSE
Department 165 - General Administration
Personnel Services
410.110 Salaries
.00
1,043.48
.00
.00
.00
.00
.00
.00
410.120 Temporary Help
.00
4.72
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.12
28,223.83
3,114.00
6,000.00
.00
3,000.00
(3,000.00)
420.120 FICA Taxes
.00
77.70
.00
.00
.00
.00
.00
.00
420.130 Group Insurance
.00
.00
.00
.00
.00
2,531.00
.00
.00
420.140 Retirement
(.31)
229.55
.00
(4,674.44)
.00
(.02)
.00
.00
420.150 Workers Compensation
.00
19.13
.00
.00
.00
9,626.81
.00
.00
Personnel Services Totals
($0.31)
$1,374.70
$28,223.83
($1,560.44)
$6,000.00
$12,157.79
$3,000.00
($3,000.00)
Legal Services
431.120 Legal Fees
.00
180.00
.00
.00
.00
.00
.00
.00
Legal Services Totals
$0.00
$180.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Audit Expense
432.100 Professional Services
96,697.74
118,790.97
113,198.37
137,750.00
147,000.00
109,627.12
147,000.00
.00
432.110 Out of Pocket Expenses
7,508.95
7,599.03
8,427.08
6,930.40
8,000.00
10,872.88
8,000.00
.00
432.120 Contracted Services
5,144.26
2,544.15
2,545.01
2,596.56
2,800.00
24,993.85
10,000.00
7,200.00
Audit Expense Totals
$109,350.95
$128,934.15
$124,170.46
$147,276.96
$157,800.00
$145,493.85
$165,000.00
$7,200.00
Support Goods & Services
450.100 Office Supplies
1,509.89
1,443.06
2,171.62
1,487.68
2,500.00
1,570.48
2,000.00
(500.00)
450.120 Printing / Binding
14,815.72
5,728.26
8,669.96
16,277.53
9,000.00
1,191.97
12,200.00
3,200.00
450.130 Postage
11,919.85
5,802.81
9,379.46
14,368.07
9,000.00
6,018.92
9,000.00
.00
450.160 Furniture / Fixtures
.00
1,319.90
.00
.00
.00
.00
.00
.00
450.170 Machinery/ Equipment <$5000
.00
.00
195.99
136.10
.00
.00
.00
.00
450.180 Equipment Rental
900.18
875.88
218.97
.00
.00
.00
.00
.00
450.210 Food / Business Lunch/Meeting Rooms
595.19
1,881.34
582.83
28.34
1,500.00
5.60
500.00
(1,000.00)
450.221 Property Insurance
.00
.00
.00
.00
.00
1,770.13
1,800.00
1,800.00
450.222 General Liablity Insurance Coverage
11,255.00
14,469.00
22,819.28
37,720.30
40,000.00
133,147.71
40,000.00
.00
450.223 Crime Protection Insurance Coverage
400.00
400.00
400.00
400.00
400.00
.00
400.00
.00
450.224 Insurance Coverage Discounts
(4,575.00)
(5,223.00)
(6,892.00)
(2,330.00)
.00
.00
.00
.00
450.230 Advertising / Hearings
257.45
1,124.00
.00
.00
.00
.00
.00
.00
450.251 Miscellaneous
49.28
27.60
50,925.20
256.16
.00
242.03
.00
.00
450.290 Recruit/ Relocation
.00
.00
500.00
.00
.00
.00
.00
.00
450.300 Travel / Per Diem
.00
5,456.50
.00
.00
.00
.00
.00
.00
450.320 Bad Debt Expense
9,995.54
429.80
325.96
9,529.61
.00
16.94
.00
.00
450.323 Collection Expense
.00
22.00
8.30
.00
.00
.00
.00
.00
450.325 Settlement Costs
.00
.00
588,300.83
.00
.00
.00
.00
.00
450.327 Fines
8,462.36
12.60
.00
.00
.00
573.71
.00
.00
450.330 Rent
.00
.00
49,987.20
49,987.20
37,135.00
37,120.68
38,751.00
1,616.00
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Budget Worksheet Report
Budget Year2027
2022 Actual
2023 Actual
2024 Actual
2025 Actual
2026 Amended
2026 Actual
FY27 v FY26
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
2027 Level 1
Budget
Fund 100 - General Fund
EXPENSE
Department 165 - General Administration
Support Goods & Services
450.340 Telephone/Communications
63.29
72.35
84.96
90.27
100.00
73.80
100.00
.00
450.350 Electricity
.00
12.68
.00
.00
.00
.00
.00
.00
450.360 Fuel- Heating
.00
34.24
.00
.00
.00
.00
.00
.00
450.365 Fuel - Vehicle
3,042.52
3,168.17
2,363.54
2,176.49
4,000.00
1,049.94
3,000.00
(1,000.00)
450.370 Water & Sewer
.00
41.82
.00
.00
.00
.00
.00
.00
450.430 Maint & Repairs
200.47
17.24
119.53
.00
.00
12.04
.00
.00
450.440 Auto Maint & Repairs
4,550.44
5,619.87
4,199.55
5,388.48
5,000.00
2,054.24
5,000.00
.00
450.451 Licenses & Permits
.00
20.00
.00
70.00
20.00
.00
.00
(20.00)
450.461 Safety Supplies
2,613.97
3,650.59
5,100.00
2,515.20
3,600.00
3,578.75
3,600.00
.00
450.495 Bank Fees
10,459.28
12,793.32
11,812.48
15,698.43
12,000.00
9,021.55
12,000.00
.00
Support Goods & Services
Totals
$76,515.43
$59,200.03
$751,273.66
$153,799.86
$124,255.00
$197,448.49
$128,351.00
$4,096.00
Capital Projects
452.110 Administration
.00
7.39
.00
.00
.00
.00
.00
.00
Capital Projects
Totals
$0.00
$7.39
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Travel
461.220 Travel Insurance Coverage
950.00
950.00
.00
1,045.00
1,050.00
1,045.00
1,045.00
(5.00)
Travel
Totals
$950.00
$950.00
$0.00
$1,045.00
$1,050.00
$1,045.00
$1,045.00
($5.00)
Equipment
466.220 Auto Liability Insurance
3,802.00
5,078.42
8,157.42
7,294.13
7,500.00
4,075.78
4,100.00
(3,400.00)
Equipment
Totals
$3,802.00
$5,078.42
$8,157.42
$7,294.13
$7,500.00
$4,075.78
$4,100.00
($3,400.00)
Capital Outlay
470.120 Automotive
.00
227,478.00
.00
.00
.00
.00
.00
.00
capital Outlay
Totals
$0.00
$227,478.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Department 165 - General Administration
Totals
$190,618.07
$423,202.69
$911,825.37
$307,855.51
$296,605.00
$360,220.91
$301,496.00
$4,891.00
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Budget Year2027
2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26
Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget
Fund 100 - General Fund
EXPENSE
Department 190 - Education / Culture / Recreation
Contributions
448.351 North Star PTA (Street Lights) 4,607.04 4,572.99 4,475.60 4,859.88 .00 .00 .00 .00
448.358 Karluk IRA Council 15,789.00 15,989.18 15,789.00 15,789.00 10,609.00 15,789.00 15,789.00 5,180.00
Contributions Totals $20,396.04 $20,562.17 $20,264.60 $20,648.88 $10,609.00 $15,789.00 $15,789.00 $5,180.00
Department 190 - Education / Culture / Recreation $20,396.04 $20,562.17 $20,264.60 $20,648.88 $10,609.00 $15,789.00 $15,789.00 $5,180.00
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AGENDA ITEM #3. c.
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 9, 2026
ASSEMBLY WORK SESSION
SUBJECT: Discuss Property Disposals (Island Lake Property And Property Between
Beaver Lake Drive And Selief Lane, Along With The Beaver Lake Drive 2)
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
DISCUSSION:
Based on prior discussion with the assembly, staff put together documentation regarding the
two points that we were asked to include.
• Construction timing requirements
• Residency requirements
KIBC 18.20.120 B for sealed bid auctions require that the assembly establish not only the
minimum bid but also specify the time and place for receiving bids. The location is not an
issue for this project, but the time reference is, due to staff not knowing who long it will take to
get through the rezone and subdivision phase.
Additionally, staff is providing the assembly with a draft resolution for the assembly to look at.
Please note that this resolution has not been sent for legal review, but is being provided to
help insure that all points are considered. Staff wrote the draft so that the assembly would
have to bring the resolution back to be amended, but the assembly could chose to place hold
the resolution to return after the lots have been rezoned and recorded with the state.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Discuss Property Disposals (Island Lake Property And Property Between Be...
Page 24 of 44
AGENDA ITEM #3.c.
1. This conveyance is made pursuant to applicable provisions of the Alaska Statutes
Title 38 (Alaska Land Act) and, if applicable, Alaska Statutes Title 29 (Municipal
Government), which authorize the State of Alaska or a municipality to dispose of
land subject to conditions, covenant, and restrictions in order to protect the public
interest.
2. The purchaser shall:
a. Commence construction of a residential dwelling on the Property within 24
months after execution of the purchase contract or completion of quick claim
deed transfer; and
b. Substantially complete construction and obtain a certificate of occupancy (or
equivalent authorization required by applicable borough or municipal code)
within 36 months thereafter.
c. All construction shall comply with applicable State, borough, and local
permitting requirements, including but not limited to land use, platting, and
building regulations.
3. Primary Residency Covenant
a. Upon completion of the dwelling, the Purchaser shall occupy the Property as
their primary residence for a continuous period of not less that five (5) years
("Residency Period").
b. For purposes of this Section:
1) "Primary residence" means the Purchaser's true, fixed, and permanent
home to which the Purchaser intends to return and remain, consistent
with Alaska residency indicators (including but not limited to Permanent
Fund Dividend eligibility, voter registration, and tax filings, where
applicable).
c. This Primary Residency Requirement shall constitute a covenant running with
the land, binding upon the Purchaser and all successors and assigns during the
Residency Period. This covenant may be recorded in the Kodiak Island Recording
District and shall be enforceable consistent with Alaska law and governing
covenants.
d. During the Residency Period, the Purchaser shall not, without prior written
approval of the Kodiak Island Borough:
1) Sell, convey, lease, or assign any interest in the Property;
2) Permit use of the Property as a secondary residence, seasonal cabin, or
short-term rental; or
3) Change the primary residential use of the Property.
Page 25 of 44
Discuss Property Disposals (Island Lake Property And Property Between Be...
AGENDA ITEM #3.c.
e. The Purchaser shall, upon reasonable request, provide documentation
demonstrating compliance, which may include:
1) Alaska Permanent Fund Dividend filings
2) Voter registration records
3) Utility usage records
4) Any other documentation reasonably required by the Kodiak Island
Borough
f. Failure to comply with this Section constitutes a material breach. Upon breach,
the Kodiak Island Borough may:
1) Declare a forfeiture and revest title to the Property;
2) Exercise a right of reentry or repurchase at the original sale price
(less administrative costs);
3) Record or foreclose a lien;
4) Seek specific performance or injunctive relief; or
5) Pursue any other remedy available at law or equity.
g. The Kodiak Island Borough may grant temporary waivers or modifications for
demonstrated hardship, including:
1) Medical necessity
2) Military service
3) Employment relocation within Alaska or beyond
Any waiver must be submitted in writing and consistent with the public interest.
h. This requirement is in addition to, and not in lieu of, any applicable borough or
municipal land use regulations, zoning ordinances, or subdivision requirements.
Page 26 of 44
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AGENDA ITEM #3.c.
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KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2026-NN
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AUTHORIZING
LAND SALE OF A PORTION OF USS 3465 LOT 1A-4 AND ESTABLISHING TERMS AND
CONDITIONS
WHEREAS, the Assembly approved Resolution FY2025-24, which accepted a
recommendation from the Borough Lands Committee to dispose of a portion of USS 3465 Lot 1A-
4 as depicted in Exhibit A of the resolution for a land sale; and
WHEREAS, the Planning & Zoning Commission on August 20, 2026, approved Planning &
Zoning Commission Resolution FY2026-05, in accordance with Title 18 of the Kodiak Island
Borough Code, recommended disposal of Lot 1A-4, USS 3465 to the Assembly; and
WHEREAS, Kodiak Island Borough Code (KIBC 18.30.020) requires the Borough Assembly to
set terms and conditions of sale for the disposal of public lands; and
WHEREAS, the Borough Assembly has determined that Lot 1A-4, USS 3465 is surplus to the
Borough's needs.
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that
Section 1: The Kodiak Island Borough Assembly, in accordance with Title 18 of the Kodiak
Island Borough Code, authorizes the Manager or her designee to offer Lot 1A-4,
USS 3465, for disposal through sealed bid auction once the following steps have
been completed:
1. Complete the platting process in accordance with Title 16 of the Kodiak Island
Borough Code as depicted in Exhibit A; and
2. Initiate a change in zoning from PL — Public Use Land District to R2 Two -Family
Residential District in accordance with Title 18 and amend the future land use
map from public use to urban residential for the four lots depicted in Exhibit A.
Section 2: The sealed bid auction process shall be in accordance with Title 18 of the Kodiak
Island Borough Code. The following requirements and/or restrictions are
established for the sealed bid auction:
1. Timeframe and location of sealed bid auction shall be designated by the
Borough Assembly once the rezoning and subdivision processes are
completed. The Assembly may revise this resolution to establish the required
timeframe and location for submitted sealed bids.
Resolution No. FY2026-NN Page 1 of 5
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2. The 4 parcels shall be appraised at fair market value as determined by the
Borough Assessor and the minimum acceptable bid at the auction shall be the
appraised market value.
3. A single entity (entity is defined as a unmarried individual or married couple;
corporations or partnerships are not considered an entity for this land sale)
may submit bids on multiple lots; however, no bidder shall be awarded more
than one (1) lot. In the event a bidder is the apparent high bidder on more
than one lot, the Borough will notify the bidder and require the bidder, within
48 hours of notification, to designate in writing the single lot the bidder elects
to purchase. Upon such designation, all other bids submitted by that bidder
shall be rejected. If the bidder fails to make a timely designation, the Borough
reserves the right to select which lot will be awarded to the bidder or to reject
all bids submitted by that bidder.
4. A certified deposit of 10% of the appraised market value shall be submitted
with the sealed bid. This deposit must be in the form of a cashier's check or
money order payable to the Kodiak Island Borough. No personal checks or
credit card transactions are allowed. Deposits of unsuccessful bidders will be
returned. The successful bidder's deposit shall be applied toward the
purchase price.
5. Only qualified bidders may submit a bid in accordance with KIBC 18.20.070.
6. Notice of sealed bid process shall be in accordance with KIBC 18.20.140.
7. Award of Bid shall be made to the highest responsive and responsible bidder,
subject to the Borough's reservation of rights. The Borough's determination of
the successful bidder shall be final. The Borough shall notify the successful
bidder within 24 hours of the determination of the Award of Bid. The successful
bidder shall pay the balance of the purchase price within 30 days of notice of
award. Payment must be made in certified funds acceptable to the Borough.
8. Failure to complete payment within the required time shall constitute default
and the certified deposit shall be forfeited as liquidated damages.
9. The Borough may award the property to the next highest bidder or reoffer the
property for sale.
Section 2: The four parcels as outlined in Exhibit A shall be subject to the following terms and
conditions:
Any conveyance of these properties is made pursuant to applicable provisions
of the Alaska Statutes Title 38 (Alaska Land Act) and, if applicable, Alaska
Statutes Title 29 (Municipal Government), and Title 18 Kodiak Island Borough
Code, which authorizes the Borough to dispose of land subject to conditions,
covenants, and restrictions in order to protect the public interest.
2. The purchaser shall:
Commence construction of a residential dwelling on the Property within
24 months after execution of the purchase contract or completion of
quick claim deed transfer; and
Page 2 of 5
Page 28 of 44
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AGENDA ITEM #3.c.
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b. Substantially complete construction and obtain a certificate of
occupancy (or equivalent authorization required by applicable borough
or municipal code) within 36 months thereafter.
c. All construction shall comply with applicable State, borough, and local
permitting requirements, including but not limited to land use, platting,
and building regulations.
3. Primary Residency Covenant
a. Upon completion of the dwelling, the Purchaser shall occupy the
Property as their primary residence for a continuous period of not less
than five (5) years ("Residency Period").
b. For purposes of this Section:
i. "Primary residence" means the Purchaser's true, fixed, and
permanent home to which the Purchaser intends to return and
remain, consistent with Alaska residency indicators (including
but not limited to Permanent Fund Dividend eligibility, voter
registration, and tax filings, where applicable).
c. This Primary Residency Requirement shall constitute a covenant
running with the land, binding upon the Purchaser and all successors
and assigns during the Residency Period. This covenant may be
recorded in the Kodiak Island Recording District and shall be
enforceable consistent with Alaska law and governing covenants.
d. During the Residency Period, the Purchaser shall not, without prior
written approval of the Kodiak Island Borough:
i. Sell, convey, lease, or assign any interest in the Property;
ii. Permit use of the Property as a secondary residence, seasonal
cabin, or short-term rental; or
iii. Change the primary residential use of the Property.
4. The Purchaser shall, upon reasonable request, provide documentation
demonstrating compliance, which may include:
a. Alaska Permanent Fund Dividend filings
b. Voter registration records
c. Utility usage records
d. Any other documentation reasonably required by the Kodiak Island
Borough
5. Failure to comply with this Section constitutes a material breach. Upon breach,
the Kodiak Island Borough may:
a. Declare a forfeiture and revest title to the Property;
b. Exercise a right of reentry or repurchase at the original sale price (less
administrative costs);
c. Record or foreclose a lien;
d. Seek specific performance or injunctive relief; or
e. Pursue any other remedy available at law or equity.
Resolution No. FY2026-NN
Page 3 of 5
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AGENDA ITEM #3.c.
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6. The Kodiak Island Borough may grant temporary waivers or modifications for
demonstrated hardship, including:
a. Medical necessity
b. Military service
c. Employment relocation within Alaska or beyond
d. Any waiver must be submitted in writing and consistent with the public
interest.
7. This requirement is in addition to, and not in lieu of, any applicable borough or
municipal land use regulations, zoning ordinances, or subdivision
requirements.
8. Any remaining unsold properties not disposed of within this sealed bid auction
shall be withdrawn pending future evaluation and action.
9. All parcels will be conveyed by Quit Claim Deed subject to easement,
reservations, and restrictions of record.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF , 2026
KODIAK ISLAND BOROUGH
Jared Griffin, Borough Mayor
VOTES:
Ayes:
Noes:
Resolution No. FY2026-NN
ATTEST:
Nova M. Javier, MMC, Borough Clerk
Page 4 of 5
Page 30 of 44
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AGENDA ITEM #3. c.
174
175
176
MmelI[me, MOMWO1➢0920101
Exhibit A
Page 5 of 5
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Discuss Property Disposals (Island Lake Property And Property Between Be...
AGENDA ITEM #3. d.
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 9, 2026
ASSEMBLY WORK SESSION
SUBJECT: Discuss The Possibility Of Implementing Marijuana Sales Excise Tax
ORIGINATOR: Caroline Roberts, Assembly Member
RECOMMENDATION:
For consideration by the Assembly and potentially to instruct staff to prepare a code
amendment.
DISCUSSION:
Assembly members Roberts and Woods turned in the attached Agenda Item Request Form
with a request for the Assembly to discuss the possibility of implementing an excise tax for
marijuana sales.
Kodiak Island Borough Code 3.70.030, Excise Tax on Marijuana
A. The borough hereby levies an excise tax on all marijuana cultivated in any facility licensed
pursuant to 3 AAC 306.300, including standard marijuana cultivation facilities, and limited
marijuana cultivation facilities.
B. All nonexempt marijuana transferred from a marijuana cultivation facility shall be taxed as
follows:1. Any part of the flower and bud, as defined in 15 AAC 61.290, will be taxed, on a
per -ounce basis, at a rate equal to 20 percent of any per -ounce excise tax imposed by the
state of Alaska on the date of transfer pursuant to AS 43.61.010, or $10.00 per ounce,
whichever is greater;2. All remaining portions of the plant not included in subsection (B)(1) of
this section will be taxed, on a per -ounce basis, at a rate equal to 20 percent of any per -ounce
excise tax imposed by the state of Alaska on the date of transfer pursuant to AS 43.61.010, or
$3.00 per ounce, whichever is greater.
C. A marijuana cultivation facility that is also licensed as a marijuana product manufacturing
facility must pay tax on all marijuana transferred from the cultivation facility to the product
manufacturing facility for the month in which the marijuana was transferred.
D. A marijuana cultivation facility that is also licensed as a retail marijuana store must pay tax
on all marijuana transferred from the cultivation facility to the retail marijuana store for the
month in which the marijuana was transferred.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Discuss The Possibility Of Implementing Marijuana Sales Excise Tax
Page 32 of 44
AGENDA ITEM #3. d.
No Tooz�-v(o
KODIAK ISLAND BOROUGH
ATTACH THE ORDINANCE, RESOLUTION, OR AGENDA ITEM INFORMATION
FOR ITEMS THAT ARE READY TO BE PLACED ON THE AGENDA
DATE SUBMITTED: 7�' 2-k ZOZAO
Requestor: Cm gy)e �—OlxrtS Preferred Mtg. Date: —` � �I j 2(O
Item Description:
R�yiSi� C(AVYtYNr coals 310.030 , to Y��SQs� t
ca5sibi 1�� �i��leme jh� otn excf�e fi��r`,h
W011i;1661ha sghes_
REQUEST FOR ASSISTANCE STAFF TO PREPARE AN ORDINANCE OR RESOLUTION
Requestor 1: � Ot`(' 6lf Requestor 2: J� I-A)60`tt)
Detailed Description:
,oes-tm OAS mo►h ct cl ui fi-n e view code tv reFlec t
LEGAL OPINION REQUEST
Requestor 1:
Date when you want the opinion by:
Detailed Description:
See pertinent code sections on the back.
Requestor 2:
Revised on: 20240607 nj
Page 33 of 44
Discuss The Possibility Of Implementing Marijuana Sales Excise Tax
AGENDA ITEM #3.d.
KIBC 2.30.050 (C.3)
Agenda items submitted by an assembly member or the mayor without staff assistance, or submitted by the manager,
shall be included on the agenda within 60 days.
KIBC 2.30.060 (B)
Preparation of agenda items. ordinances, resolutions, or other proposed agenda items may be submitted to the clerk
by an assembly member, a committee of the assembly, the mayor, or the manager for placement on the agenda. An
assembly member may request an item placed on the assembly agenda by completing an agenda request form
provided by the borough clerk's office and providing a copy of the proposed item in a format that is ready to be
placed on the agenda.
KIBC 2.20.070(C.1) Requests for Staff Assistance.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, the mayor may request that the manager, clerk, or attorney prepare a proposed ordinance or resolution to be
submitted to the clerk for placement on the agenda in accordance with section 2.30.060(C)(4).
KIBC 2.30. 100(G. 1) Requests for Staff Assistance.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, any two or more members of the assembly may request that the manager, clerk, or attorney prepare a proposed
ordinance or resolution to be submitted to the clerk for placement on the agenda in accordance with section
2.30.060(C)(4).
KIBC 2.30.050 (C.4)
Agenda items prepared by staff at the request of the mayor or by two or more assembly members under section
2.20.070(C) or 2.30.100(G) shall be scheduled on an agenda within 60 days of the agenda item request being
submitted to the clerk, unless the assembly directs that the item appear on a particular meeting agenda.
KIBC 2.20.070(C.2) Requests for Legal Opinions.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, the mayor and an assembly member may request written legal opinions, relating to borough business, from
the attorney through the manager's or the clerk's office. Upon receipt of the legal opinion, the clerk's office shall
distribute it to all assembly members.
KIBC 2.30.100(G.2) Requests for Legal Opinions.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, any two or more members of the assembly, may request written legal opinions, relating to borough business,
from the attorney through the manager's or the clerk's office. Upon receipt of the legal opinion, the clerk's office shall
distribute it to all assembly members.
For staff use: %
Received date: 0 31 2'U l 1p Provided a copy to the Manager on: 03
60 days deadline: 05 T- Scheduled on the meeting agenda of:
Notes:
KIBC 2.30.060 (B)
Upon receipt of an agenda item request, the borough clerk shall immediately provide a copy to the borough manager.
The borough manager may provide information or make recommendations, if applicable, and submit such
information to the borouqh clerk for inclusion with the agenda item
Revised on: 20240607 nj
Page 34 of 44
Discuss The Possibility Of Implementing Marijuana Sales Excise Tax
---------------r----------.....-----------------,-------------------r-----------••------ ------......---------t-.....--------.......-----------------.........------------------------------.................----...------------..............................I
100-100 LEGISLATIVE FY2026 CHANGE ; FY2027, LEVEL 1; COMMENTS
;Personnel Services
2.20.070 (A)(1) Mayor's compensation is 700/mo totalling to 8,400/year. $700 Reduction due to non -mayoral
:410.106
;Mayoral Stipend
: $
9,100.00 ; $
700.00 $
8,400.00 :ABC
•
.
;election year.
KIBC 2.30.100 Assembly members receive 500/mo totaling to 6,000 per Assembly member, 42,000 per year. In tight:
410.108
Assembly Stipend
$
43,000.00 $
500.00 $
43,500.00
'
;of three upcoming expiringterms, I provided for an overlap of 1,500.
:420.120
: FICA Taxes
; $
3,986.00 ; $
-----•-----------
16.00 ; $
-
3,970.00
---------------- --------------------------------------------------------------------------------------------------------------------------------------------
--------------
:420.140
---------------------------------
;Retirement
,--------------:
; $
4,080 00 $
4,080.00 , $
-
:420.150
;Workers Compensation
; $
188.00 ; $
22.00 : $
166.00
-----------------------------------------------%------------------
;Professional Services
al
-----------------
--------------------.-_--------------------------..------------------------.-----_..-----------------------------------------------.---------------------------•------�
:--
430.130
--------------------=
Political Lobbyist
-----------------------------s-
- ;
; $ 72,000.00
-•-----------------_----•-------•-----------------------------------------------------------------------------------------------•----------------------------------�
-
$ 72,000.00 Juneau Lobbyist - 45K, C#26-27, Exp:12/31/28; Federal lobbyist - 27K, C#08-45, Open Ended
:450.101
r--------------
-------
;Lobbying Expenses
r--------------•-----------,---------
---------•------••_....-
; $ 1,500.00 ;
-- --- --:----••----------'+----------------------
-------------------------------•-----------•----------------------
; $ 1,500.00 ;This will cover miscellaneous expenses related to lobbying efforts: dinner, food, copying, shipping, etc_
----- - - - - -�
:430.102
;Consolidation Expenses
; $
-
; $
- :In FY2022, $963 was incurred
L-------------- •--------------------------------
;Support Goods and Services
,...--------••--------•-----------------------•----------------
•-------------------
---------------------------------------
-----------
----------------------------------------------------------------------------------------------------------------------------------------------- •
---------------- -----------------------------------------------------------------------------------------------•--------------------------------------------
:450.100
:Office Supplies
; $
1,000.00 : $
1,000.00 ; $
- ; Do not use this account. Combined to Clerk's Office. ;
---------------
:450.140
t---------•----------------------;-----------------•
;Dues, Books, and
$
---------------•
20,100.00 $
;•-------•••••--...----;----------------------...-------------------------.....--------------••------------------------------------------------------------------------�
400.00 $
20,500.00 ;AML Membership-10,829.20; AML Membership ACoM - 200; SWAMC Membership - 8,268; UFA Membership -
Subscriptions
-$350;1 NACo Membership Dues =$450 = Est: Total is $20097.20
:450.160
------------------------------
Furniture/Fixtures
---------------
$ 1,000.00 ; $
;- -------------------------------------------- __ _ __ __ _ _ _ _
1,000:00 $ _ :Zeroed out = furniture and fixtures are charged to engineering/media equipment to IT
---------
:450.170
;Machinery/Equipment
; $
-
; $
- ,Zeroed out
: Presents to outgoing officials $100/person - $300; Assembly pictures - $500; SWAMC Sponsorship - $1,500;
:450.200
;Honorarium, Amenities, &
$
7,900.00 : $
400.00 $
7,500.00 SWAMC Basket - $500; AML Sponsorship (Conference) $1,000; Chamber of Commerce - $1,000; NPFC Reception;
;Sponsorships
Board of Fish Reception; Foraker Group for Strat Planning; Kodiak Summit Community Coalition
-- ------------
:450.210
---------------------------------
:Food Business Lunch
--------------------------------------
: $ 2,500 :00 ;
;---------------------- ;-----------------------------------------------------------------------------------------------------------------------------------------.-----;
ti $ -- 2,500.00 :Water, Coffee, snacks, cutleries, birthdays, etc_
r --------------
:450.220
-- - "-
;Insurance and Bonding
-;Assem6(jr7raveUlper
-_ $
:Entered by Finance for general liability insurance for the legislative body - _
------------------------------------- --
4�.300
;Rlem
; $
25,000.00 $
9,000.00 $
16,000.00 :Reduced by 9K - See details in the spreadsheet provided
;
:4W.301
- -----------r-----
- -
;Mayor TraveUPer Diem
----,-
_
; $
-
=----------------------------------------=--------------------------------------------------------------------------------------------------------------------------------------
19,000 :00 $
6,000.00 ; $
-----------------------------------------------
13,000.00 ;Reduced by 6K _ See details in the spreadsheet provided
------- ---------------�-;
45.330
; Rent
; $
55,356.00 $
1.00 ; $
55,355.00
- -+
r-'-__----.•-r--_-...-•--_--•
:450.340
.............•---r--_-_•--.-...-•---•r-----.--------------------------------
;Telephone/Communicati
; $ 500.00 $
-................----_--------------..----......-•--------------_•_---••---.................-_----•---_--_-------.----------•--------------
2,000.00 $ 2,500.00 ;These are allocated by the IT Director when the GCI bill is received. Average is about $2,000 to $2,500 per year.
;o
-----------------------------------------------------------
:450.485
L..............,
--
:Town Meeting Costs
$ 2,000.00 :
------. --- -•--------------------------
: $ 2,000.00 :Off -site meetings, Jt Assembly/City Events, etc. -
$ 268,210.00 : $19,319.00 : $
248,891.00 ;Reduction of $19,319 for FY2027 ;
Assembly's Budget for FY2027 (Listed below will be considered annual routinely scheduled conferences or meetings per KIBC 2.30.100 (F)(6))
Account# 100-100-450-300 Budget $ 16,000.00
Date
Traveller
Purpose
Location
Registration
Airfare
Lodging
Misc
Sub -Total
Per
TOTAL
Diem
August 2026
1 attendee
2026 AML Summer Legislative
Fairbanks
275.00
355.00
600.00
50.00
$ 1,280.00
353.50
1,633.50
Conference
December 2026
2 attendees
2026 AML Annual Local
Anchorage, AK
375.00
301.00
700.00
50.00
$ 1,426.00
508.50
1,934.50
Government Conference
375.00
301.00
700.00
50.00
$ 1,426.00
508.50
1,934.50
December 2026
2 attendees
Newly Elected Officials (NEO)
Anchorage, AK
375.00
301.00
700.00
50.00
$ 1,426.00
652.50
2,078.50
Conference
375.00
301.00
700.00
50.00
$ 1,426.00
652.50
2,078.50
February 2027
1 attendee
AML Winter Legislative
Juneau, AK
250.00
580.00
1,000.00
50.00
$ 1,880.00
427.50
2,307.50
Conference
March 2027
1 attendee
SWAMC Economic Summit
Anchorage, AK
350.00
301.00
660.00
50.00
$ 1,361.00
508.50
1,869.50
March 2027
1 attendee
DC Travel
Washington, DC
850.00
650.00
100.00
$ 1,600.00 1-522.001
2,122.00
Left over amount can be used for travel to the villages
Travel $ 11,825.00 4133.50
Available
15,958.50
41.50
K/BC 2.30.100 (F)(6)
For travel other than annual routinely scheduled conferences or meetings, assembly members shall bring any travel requests, prior to travel, to a regular assembly meeting or work session for concurrence of the assembly, stating
the date, place, length of travel, projected cost, and purpose of trip. If there is no regular assembly meeting or work session before the planned trip, the as member shall request the clerk to poll the entire assembly for approval by
a majority of the assembly.
a. Following completion of travel, the assembly member shall given an oral report stating accomplishments and knowledge gained from the trip as well as the actual expenses of the trip.
v
CD
W
0
P,
Mayor's Budget for FY2027 (Listed below will be considered annual routinely scheduled conferences or meetings per KIBC 2.30.100 (F)(6)
Account# 100-100-450-301
Budget $ 13,000.00
Date
Traveler
Purpose
Location
Registration
Airfare
Lodging
Misc
Sub -Total
Per
TOTAL
Diem
August 2026
Mayor
2026 AML Summer
Fairbanks, AK
275.00
355.00
600.00
50.00
$ 1,280.00
353.50
1,633.50
Legislative Conference
August 2026
Mayor
Aerospace States Association
Albuquerque, NM
1,100.00
50.00
$ 1,150.00
1,150.00
December 2026
Mayor
2026 AML Annual Local
Anchorage, AK
375.00
301.00
700.00
50.00
$ 1,426.00
508.50
1,934.50
Government Conference
February 2027
Mayor
2027 AML Winter Legislative
Juneau, AK
275.00
1,005.00
50.00
$ 1,330.00
427.50
1,757.50
Conference
March 2027
Mayor
SWAMC Annual Conference
Anchorage, AK
350.00
301.00
660.00
50.00
$ 1,361.00
508.50
1,869.50
October 2026
Mayor
Federal delegation lobbying
Anchorage, AK
301.00
650.00
50.00
$ 1,001.00
177.00
1,178.00
(in lieu of DC) - AFN
Federal delegation lobbying
TBD
Mayor
(in lieu of DC) Defense
Anchorage, AK
301.00
650.00
50.00
$ 1,001.00
177.00
1,178.00
Left over amount can be used for travel to the villages
$ 8,549.00 2152.00 10,701.00
Available 2,299.00
K/BC 2.30.100 (F)(6)
For travel other than annual routinely scheduled conferences or meetings, assembly members shall bring any travel requests, prior to travel, to a regular assembly meeting or work session for concurrence of the assembly,
stating the date, place, length of travel, projected cost, and purpose of trip. If there is no regular assembly meeting or work session before the planned trip, the as member shall request the clerk to poll the entire assembly
for approval by a majority of the assembly.
a. Following completion of travel, the assembly member shall given an oral report stating accomplishments and knowledge gained from the trip as well as the actual expenses of the trip.
.....................................................
:100-110: BOROUGH CLERK
------•--•--------
;
--
................................................................................................................................................................................
FY2026
-..... .
CHANGE i FY2027, LEVEL 1 COMMENTS
----------------------------------------------------
Personnel Services
L...................................................1...................J.................J-----------------------.;.................................................................................................................
:410.110:Salaries
324 268.00 ;
$ $
.. . ..... ... . . . .
4 541.00 ; 328 809.00 ; '
$ - ---........ ---- .......... - ---- - - -- ---- ---- - - ..._..... -- - ....- - --- - - - - -
----------=---------------------------------------
:410.120 Temporary Help
=------------------ -
; $ 10,000.00 ;
------....---;----.......------......-;------------.....-
; $ - Zeroed out. There will be enough coverage from existing staff for election season.
...................._..._.------ ......---------- ...-.....------------ 0--.._.. .;
;........... i................ _ ___
;410.130 ;Overtime
, ................ I---------..-.....
; $ 7,000.00 ;
ti---
$
-------....................------- .............................--------
-•--------------------------------------
:410.152:Cell Phone Stipend
; $ 1,200.00 :
--------�'�---00-00 ------------------------------------•- ------------------------------------------•-
----- ---
1,200.00-------------...-------------- .------------------------------------------------------------------- ------------------- -----------
----
---------------•------------------------------------------------•-------,..
:420.110 ;Unemployment Taxes
; $
342.00 : $
5.00 $
337.00 - - ..... - - - - - ... - - - --- - .. - --- - -
.
.------•-------------------- -----------------------;
:420.120 ; FICA Taxes
-...----------•--
; $
-----------...---
26,199.00 : $
...-•-------0......
418.00 $
25,781.00 ; --.. _ _ _ - . _ _ _ _ _ _
:420.130 ;Group Insurance
; $ 84,300.00 ; $
3,900.00 ; $
88,200.00
L......--..:---------------------------------------
.420.140 :Retirement
-i--------....------J---......------..J
$
..........
6,357.00 $.
-•............ ------------------•-----------------------------------------------------------------------------------------------------------------�
--100,205.00 i - - - - - - - -- - - - --......-•--•-------•----------------- --- -- - -
_....- -- - -
:420.150:Workers Compensation
: $
.93,848.00 _$
1,233.00 : $
448.00 $
785.00 -- ... - - - - -- ---- -- - - ------- - - ------ --- -- ---- -?
Professional Services=-------------------
-�----....---------•;-----------•----
... - --- - - - - -...
-�-- _ -?-
.--------------------------------•------------......_..__..._-----------------------------------...--------------------------------
--------------------------------------------------r---------•--------;-----------------•-----------------------
'
;Zeroed out. Any training for Assembly and boards, charge to boards and commissions. Training for records
:430.140 ;Contracted Services
; $
1,000.00 ; $
1,000.00 : $
- '
:charge to records management.
Support Goods and Services -
- -
;..-$
--
- :. - ; - - - -- - - - - - - -- - - - - -- -- -
-----...-- ;------•------------------•----------•--;
:450.100 Office Supplies
-----------------
$
2,000.00 :
$
2,000.00 :Zeroed out Legislative Office Supplies. This fund will cover both departments. _ _ _
------------------
----------- ,---------------
:450.110 Operating Supplies
;-----------
---•---- ;...........................................
: $
- Zeroed out. Do not use. Charge to office supplies instead.
-- - -- ..._..-----------------------------------------------------------------------;
'------------------------------ ------------------------------------------------------;------------
'
;-- - -- - - - - -- ------ ...
:Printing and copying, copier charges. This includes payment to Code Publishing for the paper supplements:
:450.120 Printing/Binding
; $
7,000.00 ; $
2,000.00 ; $
5,000.00
:and electronic update. Election Pamphlets are charged to the election account. _ _ ;
:450.130 :Postage - - --
---------------
100.00 : $
50.00 . $
150.00 :Postage Expense -- - - - - - - -- -
Dues and membership fees for AAMC, IIMC, Nagara, ARMA, and Kodiak Daily Mirror Subscription.
:450.140 :Dues, Books, & Subscriptions
$
1,500.00 :
$
1,500.00 Membership to IIMC is required in order to get certified. Other memberships are necessaryto get
;discounts for conference registrations and to get included in communication, etc.
r.....................•--_.......__...-•--•--------r...--_-...........1
:450.160 ;Furniture and Fixtures
-----------------
; $ 1,000.00 ;
1------------------------ 1------------------------------- ........---------------- ..-_..•..---------------------------------------------------- -.....----......,
: $ 1,000.00 :For office chairs and other fixtures
---------------------------------------------------------------------------------
---------------------------------------------------------------300.00
;Honorarium/Amenities/Sponso :
:456.200 ; : $
,----------------
;- �-------------00.00
donations, etc.
3 : U n, d s, e
Used for AAMC auction,
�
;rship
------ ---------------------------------------------------------------------------------------------------------------------------------
_ _ -
W :Food/Business Lunch/Meeting
;4 210
' $
100.00 $
200.00 : $
;Used for coffee with the Clerks - inhouse peer to peer training for Borough staff, and records Management
300.00 ;t
z
n
;Rooms
:
:training.
g
- -�,----------------------------------------------------------
:45b.230 :Advertising/Hearing
; $
;------------------------------------------;
20,000.00 ;
; $
--------------------------------------------------------- ------------------------------------------ --------- •-----------------------'
20,000.00 : Payment to Kodiak Daily Mirror, KMXT psas are free _
y
00
i
•-------------------------- .--------------------------------------- -_-
:Per AS 15.13.145(4)(b), a municipality may use funds to in
:450.232
,
:APOC Advertising- Ballot Prop $
1,000.00 ;
; $
1,000.00 :funds have been specifically appropriated for that purposE
:reserved for that purpose only and are not used for electio
:450.270
:Continuing Education ;- $
28,000.00
------------------------------------------------------------------------
20,000.00-----_...- - ---........ -
..................
-
:450.290 ;Recruit/Relocation : $ -
-- -;•-----•---------------•-------••------
' $ - - - - - - ------- - - - - - - ..._...._...
--•----....,.---•-----•----------•----------•-------+-----------•-------;-----
'
-+---
-•--
.:- - ----
:Used for costs for transporation related to work, research,
;450.300
:Travel/Per
Per Diem : $
,
: $
2,000.00 :
---------------
-----------------_---
:litigation: etc.
--•-----------------...------------.......
:450.327
:Fines -------------•--------------------------------
;
�-------------------
- ----•-•-------•-•-------------•----------.._...---------------------.
---------------------------------------------------;-----------•------,-----------------�
:450.330 :Rent : $
------•-----•---------•-----------•---------------------------�...........................................
50,942.00 : $
1,617.00 : $ 49,325.00 :Reduction due to movement of fire safe cabinets for legac
;•-----------------•-•-----------------------------
450.340
Telephone/Communications $
- ; $
325.00 $
325.00 :These are allocated by the IT Director when the GCI bill is i
450.430 ;Maint & Repairs - - - - - - --
r------------------;-
- --- , ..-- ----......-- -
----- -.
-------•---:
:450.470
-----•---------------------------•---
:Election Local : $
-
45,000.00 ; $
- - -
5,000.00 : $
40,000.00 :Reduced from $45,000 to $40,000
--------------------------------------------------------
fluence the outcome of an election only if the
by a municipal ordinance. These funds are
------------------•-------------------------------------
N.
boards and commissions, attendance to
documents in the records room.
........................................................
eceived. Average is between $300-$325/year.
------------------------------------------------------------
---------------•---------------------.... -- -----
i nis is Tor payment Tor presenters Tor L A training, viuevs, UUUKS, IUUU UUf if lg if dlf 111lg, Pdyl l Iti I l W DUE
:450.480 :Boards & Committees : $ 2,000.00 : : $ 2,000.00
--------------------------------------------------;------------------ ;----------------------------------------- members:-----•-------...-----------------------------------------•-----------------....---------------------------------------
:Records related purchase (supplies, boxes, and labels). Destruction of records, shredding, training for
450.530 :Records Management $ 5,000.00 $ 2,000.00 $ 3,000.00
:Laserfiche use - bringing a presenter in:
-----------;--------------------------------------- ,-----------------; - - - ----- - ; - --..-------- •------- --------------------------------------------------------------------- ---
i ; $ 715,332.00 ; $ 15,115.00 ; $ 700,217.00 :Reduction of $15,115 for FY2027
---------- ----------------------------------------------------------------------------------------------------------------------------------------------'
BUDGET FY2027
Clerk's Office
Account 100-100-450-270 Continuing Education = $28,000
Account 100-100-450-300 Travel Per Diem = $2,000
Continuing
Education /
Per Diem 450-270
Budget
$
20,000.00
Date
Purpose
Location
Registration
Airfare
Lodging
Misc
Per Diem
Sub -Total
July 21-24, 2026
Nagara, Philadelphia
Philadelphia
698.00
1,411.19
891.16
26.81
$
412.50
$
3,439.66
July 21-24, 2026
Nagara, Philadelphia
Philadelphia
698.00
1,411.19
891.16
26.81
$
412.50
$
3,439.66
December 7-10, 2026
AAMC, Anchorage
Anchorage, AK
650.00
249.50
507.00
0.00
$
406.00
$
1,812.50
December 7-10, 2026
AAMC, Anchorage
Anchorage, AK
525.00
218.82
507.00
35.40
$
406.00
$
1,692.22
December 7-10, 2026
AAMC, Anchorage
Anchorage, AK
350.00
237.40
507.00
46.75
$
406.00
$
1,547.15
April 2027
Laserfiche, Las Vegas
Las Vegas, Nevada
1,204.00
705.00
1,048.70
50.00
$
445.50
$
3,453.20
May 2027
IIMC Annual Conference, Texas
Fort Worth, Texas
909.00
995.00
1,029.00
39.82
$
487.50
$
3,460.32
$
2,976.00
$
18,8".71
Available
$
1,166.29
AGENDA ITEM #8.b.
Nova Javier
From: Jared Griffin
Sent: Tuesday, March 31, 2026 1:55 PM
To: Nova Javier; Seema Garoutte
Cc: Clerks
Subject: Fw: Marijuana tax item
Thought I should include yall on this, too.
From: Jared Griffin <jared.griffin@kibassembly.org>
Sent: Tuesday, March 31, 2026 1:53 PM
To: Caroline Roberts <caroline.roberts@kibassembly.org>; Jeffery Woods <jeffery.woods@kibassembly.org>
Cc: Bo Whiteside <bo.whiteside@kibassembly.org>; Aimee Williams <awilliams@kodiakak.us>
Subject: Marijuana tax item
Hi Caroline and Jeff:
I'm very interested in the marijuana tax item you've brought to us, and I've done some reading on it and
what other municipalities have done. I'm primarily concerned with how we get this through the work
session discussions before we craft actual language, plus this will need to go in front of the voters this
fall, so this is the right time to work on it.
The first step is not to pick a tax rate. You will want to be clear about what problem you are trying to solve
(revenue shortfall, health education for kids/teens, etc), keeping in mind the city's tax rate. Alaska law
also gives us room to regulate marijuana establishments locally, so the question is less "can we tax it?"
than "what form of tax makes sense here without over -layering what already exists?"
Here is the sequence I would use as we prep for the April 9 work session, and am open to discussion:
1. Do a legal and policy inventory first.
Have staff or counsel produce a short memo that answers four things related to marijuana: what
taxes the state already imposes; what the borough already imposes; what the City of Kodiak
imposes; and where, exactly, a new borough policy would sit on top of those layers.
2. Define the borough's objective in one sentence.
Pick one primary purpose: revenue diversification, cost recoveryfor regulation/enforcement,
parity with alcohol/tobacco, or education supplement. If you try to do all four at once, you will get
a muddled ordinance and a muddled public defense. You have options, but you need a clean
rationale before choosing among them.
3. Build a local market baseline before proposing anything.
With staff assistance, get 12-24 months of local data: number of retailers, cultivators, and
Page 41 of 44
AGENDA ITEM #8.b.
manufacturers; where they are located; gross sales if available; the current tax stack (city and
state?); and what share of sales likely comes from residents versus visitors. Also map which
businesses are in the city versus elsewhere in the borough --should be easy.
4. Talk to the businesses before you draft.
Ask them where the real pressure is: wholesale margin, testing costs, compliance burden,
security costs, shipping, or retail price sensitivity. Businesses will be the best source for whether
another layer would be absorbed, passed on, or distort who can survive.
5. Choose the tax base carefully.
Other Alaska municipalities provide useful benchmarks: Juneau adds 3% on retail marijuana
sales on top of its 5% general sales tax, while Anchorage and Ketchikan Gateway Borough each
use a 5% marijuana retail sales tax. Those should be treated as comparison points, not automatic
models for Kodiak.
6. Model at least four scenarios before introducing an ordinance. I would model:
o keep current KIB policy as -is;
o a very low retail add -on, 1%
amore modest retail add -on, 2%;
a Juneau -style 3% option.
I would not lead with a 5% borough marijuana tax unless the data show strong market
resilience.
7. Write in safeguards.
The cleanest safeguards are usually a low introductory rate, a sunset, and a mandatory review.
For example: adopt a 1 % or 2% retail tax for two years, require an annual report on sales, tax
receipts, business closures, and price effects, and automatically sunset unless reauthorized.
That lets the borough test the policy without locking itself into a rate that turns out to be heavier
than intended. The same ordinance should align filing and enforcement with existing borough tax
administration so you are not creating a second compliance system for a small industry. KIB
already has marijuana tax returns and business -license administration, so we can use that
infrastructure.
8. Dedicate the revenue narrowly and visibly.
Politically and substantively, a marijuana tax is easier to defend if it is tied to costs or community
purposes people can understand: code enforcement, compliance administration, youth
prevention, behavioral health, or a limited offset to general fund pressure. A vague "general
revenue" case is harder to sustain, I think. Juneau, Anchorage, Sitka, and Ketchikan show that
Page 42 of 44
AGENDA ITEM #8.b.
marijuana -specific local taxes are workable in Alaska; the real policy question for Kodiak is what
level is justified by local need and local market capacity.
One Assembly work -session path could be:
• Work session1: legal/finance memo on current state, borough, city marijuana tax layers;
• Work session 2: after data gathering and stakeholder/business owner testimony;
• Work session 3: scenario modeling at 0%, 1 %, 2%, and 3%;
• Work session 4: draft ordinance with sunset and annual reporting; discuss ballot initiative and
public hearings.
Just some thoughts I had to keep things moving.
jared
Page 43 of 44
AGENDA ITEM #8. c.
Meeting Type:
KODIAK ISLAND BOROUGH
Assembly Work Session Date: April 9, 2026
Please PRINT your name legibly Phone number
Page 44 of 44