Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
2026-05-28 Work Session
Kodiak Island Borough Assembly Work Session Assembly Chambers Thursday, May 28, 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 reviews 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) a Citizen's Comments 4 2. MANAGER'S COMMENTS a 2026-05-28 Borough Manager's Report 5 - 17 3. AGENDA ITEMS a. Quarterly Presentation From Discover Kodiak 18 - 26 Agenda Item Report - Pdf b. Discuss The Possibility Of Implementing Marijuana Tax 27 - 51 Agenda Item Report - Pdf C. Discussion Of The Signal Hill (Mental Health) Facility Buildings 52 - 72 Agenda Item Report - Pdf d. Nonprofit Funding Process Review 73 - 77 Agenda Item Report - Pdf 4. PACKET REVIEW The DRAFT regular meeting packet is available online at Kodiak Island Borough - Meeting Type List (civicweb.net). a. PUBLIC HEARING • State Of Alaska Alcohol And Marijuana Control Office Page 1 of 77 Retail Marijuana Store License Transfer Of Ownership From Dejavu Cannabis Company To Wildflower's Smoky Hollow, License No. 19658 • Ordinance No. FY2027-01, Adopting The Budget For Fiscal Year 2027 And Appropriating From All Borough Funds (This is scheduled to be introduced during the May 28, 2026, Special Meeting.) • Ordinance No. FY2027-02, Receiving The 2026 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2026 Consisting Of An Areawide Tax, Womens Bay Fire Protection Area Tax, A Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Service Area No. 2 Tax, An Airport Fire Protection Service Area, A Trinity Islands Street Light Service Area Tax, And A Tax In The Mission Lake Tidegate Service Area; Levying A Non -Ad Valorem Commercial Aircraft Tax; Providing For The Collection Of Taxes Due In 2026; And Setting The Date When Taxes Become Delinquent (This is scheduled to be introduced during the May 28, 2026, Special Meeting.) CONTRACTS • Contract No. FY2026-57, Approval Of Port Lions School Painting With Kolea Painting Services • Contract No. FY2027-01, A Lease Agreement With Sun'aq Tribe of Kodiak For Space in the North Star Building RESOLUTIONS • Resolution No. FY2026-02B, Amending Resolution No. FY2026-02A Removing The Acceptance of Commercial Batteries And Commercial Oil At The Kodiak Island Borough Landfill • Resolution No. FY2026-16, Authorizing Land Sale Of A Portion Of USS 3465 Lot 1A-4 And Establishing Terms And Conditions • *Resolution No. FY2026-17, A Joint Resolution Of The Kodiak Island Borough Assembly And City Council Appointing Two Members To The Kodiak Fisheries Development Association's Board Of Directors • Resolution No. FY2027-02, Re -Establishing The Fees Of The Kodiak Island Borough OTHER ITEMS • Authorization For The Reimbursement To Providence Kodiak Island Medical Center For Design Costs For Their Air Handler Unit 1 And Roof Top Unit For Kodiak Page 2 of 77 Community Health Center EXECUTIVE SESSION • Borough Clerk's Performance Evaluation 5. CLERK'S COMMENTS 6. ASSEMBLY MEMBERS' COMMENTS 7. MAYOR'S COMMENTS 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 77 AGENDA ITEM #1.a. KODIAK ISLAND BOROUGH Meeting Type: kemP� Grlde-le 5e 5 5 ,)o h Date: 5� � Please PRINT vour name leqiblv Phone number J N,4t'�- v Srnou 4�7 -G sir'-vvc/6 n Page 4 of 77 AGENDA ITEM #2.a. Kodiak Island Borough OFFICE of the MANAGER 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9301 TO: Kodiak Island Borough Assembly FROM: Aimee Williams, Borough Manager RE: Manager's Report, May 28, 2026 Manager's Department Current Recruitments • Project Manager/Inspector — Job offer extended • LTP Supervisor — Temporary Assignment placed until May 26t" • Environmental Specialist — Job offered and accepted Union Negotiations Last in -person session was held on May 26' and 27t". Negotiations are still in progress. Proposed Schedule • June 4 — Budget is adopted • June 8 — Nonprofit funding application period opens • June 30 — Nonprofit funding applications are due • July 2 — Summarized information and applications emailed to the Assembly • July 9 — Work session agenda item for the Assembly to ask any questions that they might have about the applications • July 30 — Work session agenda item for the Assembly to discuss distribution of funds • August 6 —Assembly approval of funding • August 10 — Distribution of nonprofit funding agreements • August 21 — Nonprofit funding agreements due • August 24 — Submit check requests for nonprofits who have returned their applications Page 5 of 77 AGENDA ITEM #2.a. Upcoming Budget Dates Date Session Type Item S6 RegularWeting 1 Reading Buckjet Ordinance, Local Contribution Reselu st of the 5/28/2026 Special Work Session 1 st Reading of the BudgetOrdinance and LevyOrdinance 5/30/2026 KIBSD local contribution amount decision due 6/4/2026 RegularMeeting Public Hearing for Budget Ordinance/Pass FY27 Budget 6/10/2026 Statutory deadline for FY27 Budget Community Development American Planning Association — Online National Planning Conference The Assistant Planner and the Community Development Director are attending the national online planning conference for the American Planning Association May 27 through May 29. Sessions focused on the housing crisis (emphasis on middle housing, affordability, short-term rentals, and fair housing), the use of Al in planning (research, current technology, and ethics), transportation planning, comprehensive planning, public engagement, zoning code reform, and sustainable and resilient cities. These sessions provide certificate maintenance opportunities for the director and education on important topics for the assistant planner. Code Enforcement — January 1 to May 28 Report The new code enforcement officer began work in April 2026, so the following numbers include work conducted by the assistant planner and the community development director as well. Seven complaints related to various code sections were investigated during this time period. Six junk vehicles were removed as part of the junk vehicle program. Twelve vehicles were removed through enforcement action in borough rights - of -way and borough -owned property. Six dump sites on borough property have been cleaned up during the reporting period. In addition, the new code enforcement officer has completed his first phase of training. Finance Department 2025 Tax Foreclosures Staff has submitted documents to the attorney to be filed with the courts. 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. Page 6 of 77 AGENDA ITEM #2.a. Assessing Summer 2026 Area Reviews Assessing Staff is inspecting properties in the City of Kodiak this year. State report Due from Assessing on July 1, 2026. The blank report was downloaded from the State site. As of this report, no new state assessor has been named, but the job is no longer being listed, so hopefully there is a replacement. Exemption Appeals The Alutiiq Heritage Foundation — Trial scheduled for July 27-29, 2026. (This is for the 2023 refund case) o The 2023 case decision was stayed until a decision on the 2024 case is resolved. It is most likely that this will be postponed. Oral arguments (This is for the 2024 BOE decision) o KIB received notice of status hearing for June 5 AHF's 2025 reconsideration is on hold until 2024 Superior Court decision is complete Tyler Conversion Assessing and Tyler reps have a kickoff meeting May 28, and begin weekly meetings June 3 for residential and multi -use properties go live on June 30. We will then continue weekly meetings for remapping commercial properties, with a hopeful go live date of July 31 for those properties. Information Technology Systems Administration The IT department is working on evaluating RFP and RFQ responses for the KIB Immutable Backup project and the KIB Proxmox configuration project respectively, as well as performing regular maintenance on our servers and systems within KIB. Cybersecurity and Risk Mitigation The Cybersecurity project has IT staff working on mounting up Fortinet networking equipment in order to preconfigure them for when we cut over to the new hardware. We have also been working on renewing and updating commercial security certificates for our systems and websites. GIS GIS has been working on creating public notification maps for Community Development, as well as cross -training IT staff on GIS procedures. Page 7 of 77 AGENDA ITEM #2.a. Engineering and Facilities KFRC Seawater Pumps KFRC Seawater pump extensions are being manufactured and expected to arrive in Kodiak around June 8th. Multi -Facility Elevator Modernization Work is completed and passed the State of Alaska inspection. Elevator #2 is down for the maintenance of the seals, which was outside of the project's scope of work. Solid Waste Contract Request for Proposals Staff have received comments from the Borough attorney and completed the necessary updates to the RFP. Staff are currently attempting to schedule a Solid Waste Contract Committee meeting to review the changes. Fuel Spill Assistance • Landfill Soil Remediation: The soil is placed and was sampled this week. We are awaiting the results. ADEC will inspect on June 2nd. • Long Term Care: NWFF is beginning to schedule work. Staff are anticipating more movement in June. • Karluk: 3-Tier Alaska is beginning to schedule trips. Staff are anticipating more movement in June. Building Automation Systems (BAS) • Kodiak Fisheries Research Center (KFRC) — We've received some tenant concerns about building temperatures. During our review, staff identified a few discrepancies in how the system is operating compared to how it was intended. We also found that changes were made during a 2013-2014 project, so we reached out to the original engineer for clarification. Staff have since requested a proposal from RESPEC to complete a full system investigation and establish a baseline for the building for $14,882. • Kodiak Island Borough Admin Building: Staff are working with LONG Technologies on necessary upgrades to the system. Small Projects • East Elementary Roof Hazardous Material Testing — Staff issued RFQ. • Port Lions School Painting Project: Staff issued an ITB with only one response. • Annex Bldg. (old Red Cross) UST Removal: No bids received. Staff reissued the ITB. Mill Bay Beach Stairs and Picnic Table Replacement: The contractor has mobilized, and the project is underway. Leachate Treatment Plant Citric Acid Dosing Skid Replacement: Staff are working to organize the installation of the skid. KIB Main Office Roof Warranty: Staff are waiting on a schedule from the contractor. Page 8 of 77 AGENDA ITEM #2.a. Upcoming Contracts • Environmental Services Contract — Staff issued RFP. • Facilities Road Maintenance & Snow Contract- Staff had the mandatory pre -bid meeting May 28 • Janitorial Contract - Staff had the mandatory pre -bid meeting on May 20th. • Analytical Lab Contract (LTP Sampling) - Staff requested quotes for Professional Services Agreement. Projects Report attached Page 9 of 77 I_� I-INO7_aMA%Ec3' M. . Kodiak Island Borough OFFICE of Engineering & Facilities Projects Office Dd 710 Mill Bay Road ' Kodiak, Alaska 99615 Phone (907) 486-9341 EFprolects(a_kodiakak.us TO: Mayor and Assembly FROM: Codi Allen, EF Director, and Patricia Valerio, Projects Assistant CC: Aimee Williams, Borough Manager RE: Monthly Projects Report for Period Ending April 2026. ............................. ............................................... ............... Project Dashboard KIB Proiect Dashboard May 2026 Sum of Total ROM by Category $13.032.01S.82 S848,497.S1 Sum of Total ROM Sum of Design Sum of Total ROM by Protect Tolle I'll... 0A" t2tu V 020M R IS%I (ategor y GL%M Mllxl •.N Pludd.gs a .. e,XIMC 0"M 1S.0St1 -� a hoof Protects �011C e t e hate Trrakfn • i v.drfx 0 72M (Sa9%) l wilt •1.71111 1 h1M ' ' . The Ko" Kland Gwough Aurldong and Cwouds IKN Auldefgs & Grounds) Count of Category by Category arcawttad for Sl ONk of the Sun o11e41 Wu. Mental Health WA& gs Deno accounted for 22.19% highora Sum of ConstnfcLon at 57.911,560 TM W Adorn Roof lWananty Regain) accounted for the lonest Sum of Cor"uction at U9,40221 ! 111 111 We (Vnendy have IS A~ Prp7ectV • Sun of Cafstnwroat AwW Rom W9.6022A S2914MO • sum of Drspn POW town SODO SIS1.155 • Sun of Duct Adorn Range Run SM • SIM64226 • Sun of I duct Admin Range Ran Si110t1 • S01AW? { '. S280 638 66 S251.560.72 Sum of Indirect Admin Sum of Direct Admin 7 97M 122 7ft ? 12M 1 if.2ft ! 14M neap. Pn*)"I TMe • Me.,w Health &0" tlerrso 111111Sast 1lerssenlry Roof Replacerrsent • North UN Root Ai Styr Replace . •Autonabc flande. srtrtch RrplKe_ •Karhk School I.wf Sod ADKC Clos_ •PKIMC S KMS Elevalor MadercrtooG. • Reverse ounom 6 Sleam Gene.al •PKIM( tong Tenn Care Iwel W A OKfR( 5enrakrr Pu op Ileplacemenb esa.9ent Creek Wryyrar.d (/p9rdes cate"ory e r.:x 9ua6fgt a6 GrdfnM •PK"" . •Sc1od Pt"Kft •KFK •Lmdnil •leacha4 T.eatmem Plant Projects Report — May 2026 Page 10 cNaff 1 AGENDA ITEM #2.a. CAPITAL IMPROVEMENT PROJECTS KIB MILL BAY STAIR REPLACEMENT — Construction Project Description: This project is for the design for demolishing of the existing wood stairs, which have been failing. The new designed replacements will consist of new footers with stairs made of galvanized steel. The design is being managed by JYW with PND Engineers, INC., conducting much of the design effort at a cost of $9,538. Contract was awarded to S&S Enterprise dba Kodiak Lawn Care for the cost of $101,000 (Base bid plus installation of two picnic tables). Current Status: As of April 15, Staff finished up RFI review and hosted a pre -construction meeting with the contractor. Work is anticipated to start May 2. Staff have issued notices to the public. Change Orders this Period: None. Rough Order of Magnitude (ROM) Estimates: Design Cost - $9,538.00 Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,000.00 Construction Cost-$101,000.00 Change Order 1 — ($1,060.95) Change Order 2 - $2,500.00 Total Project ROM at r--rrent Prniect LPvel - $126,977.05 PKIMC & KMS ELEVATOR MODERNIZATION — Closeout Project Description: This project is for modernization of the elevator and all associated components in accordance with the State of Alaska Codes and Elevator Regulations (ASME A17.1) at both locations. As of May 2, 2025, the contract has been executed. TKE came to Kodiak on May 29th to do a thorough survey of both elevators. As of June 13, 2025, all materials have been ordered. Current Status: As of May 22, all elevators have been modernized. Staff are now awaiting final close-out documentation. Change Orders this Period: None. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFP Solicitation Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,376.05 Construction Cost - $700,000 Total Project ROM at Current Project Level - $715,376.05 Projects Report — May 2026 Page 11 daq 2 AGENDA ITEM #2.a. OTHER ASSIGNED MAJOR MAINTENANCE PROJECTS PICNIC TABLE REPLACEMENT — Com Project Description: The fire alarm panel at Port Lions School is malfunctioning. The manager directed staff to move forward with an emergency request for quotes to get the work completed as soon as possible. Current Status: As of May 22, four picnic tables have been installed. Staff are coordinating project close-out. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFQ Solicitation Indirect Admin Cost - $2,000.00 Direct Admin Cost - $3,000.00 Construction Cost - $9,200.00 "otal Project ROM at Current Project Level - $14,200.00 LANDFILL CONTAMINATED SOIL — Sampling Phase Project Description: There are 71 supersacks of contaminated soil stored at the Landfill. This project is to determine how the Borough will be handling the contaminated soil — landfarming on -site or shipping it off. Current Status: As of May 20, the land farm construction, rock screening, and placement has been completed. Staff are now awaiting the first round of PID sampling test results. Change Orders this Period: None. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 Staff Completed Workplan In -House Indirect Admin Cost - $15,000.00 Direct Admin Cost - $1,000.00 Future Construction Cost - $61,500.00 Change Order 1 - $7,313.77 Total Project ROM at Current Project Level - $84,813.77 KFRC HVAC SYSTEM INVESTIGATION AND BASELINE — Contracted Project Description: The KFRC building is currently experiencing temperature -control issues in the office spaces, and the air balancing team has not been able to complete a Test and Balancing (TAB) due to discrepancies between as -built conditions and original design. Current Status: As of May 19, Staff have executed a Professional Services Agreement with RESPEC to conduct review of the system and conduct, perform an on -site investigation, and provide a report with listing the Borough's options for self -guided repairs and contracted repairs. Projects Report — May 2026 Page 12 daff 3 AGENDA ITEM #2.a. Change Orders this Period: None. Rough Order of Magnitude (ROM) Estimates: Design Cost - $14,882.00 Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,000.00 Future Construction Cost ROM - $200,000 Total Project ROM at Current Project Level - $229,882.00 KFRC SEAWATER PUMP REPLACEMENTS — Equipment Ordered Project Description: This project is for replacement of the KFRC Seawater pumps and associated parts. The four pumps were replaced in 2019, and the degradation of seawater is taking its toll on the current pump systems. The KIB Assembly approved the purchase and installation costs of five (5) pumps from IPA (Industrial Pumps of Alaska). Current Status: On April 18, we experienced a critical failure of the remaining two pumps keeping KFRC operational until we receive the extensions for the new pumps. Staff have created a work -around with a pumping schedule at high -tides to keep KFRC operational. As of May 19, Staff received an update that the initial fabrication team would not be able to complete the machining needed for all the shafts. Instead. IPA had the material shipped to their own shop and will be completing the machining themselves. Staff received an update on May 27 that installation of the extensions are anticipated for the week of June 81" Change Orders this Period: None. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFP Solicitation Indirect Admin Cost - $10,000.00 Direct Admin Cost - $0 In -kind replacement Construction Cost - $228,480.45 Change Order 2 - $41,704.05 Total Project ROM at Curreni Project Level - $280,184.50 KIB MAIN BLDG ROOF WARRANTY REPAIRS — Awaitina Construction Project Description: This project will consist of the removal of the section of failed roofing material and the demolishing of the curbs that supported systems no longer in service. On June 23, 2025, Johns Manville conducted an inspection with a certified installer. The work is anticipated to be completed by Friends Contractors in the spring of 2026. Current Status: Awaiting materials delivery and weather to conduct the work. As of May 15, staff received an update that the contractor is working with JM Roofing to fit this work into their summer schedule. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 Warranty Repair Indirect Admin Cost - $5,000.00 Projects Report — May 2026 Page 13 da# 4 AGENDA ITEM #2.a. Direct Admin Cost - $1,000.00 Construction Cost - $23,602.28 Cost for work outside of warranty repair Total Project ROM at Current Project Leve I- $29,602.28 LTP LEACHATE LAGOON CLEANOUT — Awaitina Contract Project Description: This project is to engineer and execute a cleaning of the leachate storage lagoon. To staff's knowledge this was attempted once before, but was unsuccessful. With this staff are attempting to align the LTP with the original processing design and be able to produce better results of the processes. Current Status: Staff have drafted a Professional Services Agreement and are waiting review from the Borough attorney to return the contract for signature to Tetra Tech. Rough Order of Magnitude (ROM) Estimates: Design Cost - $34,222.00 Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,000.00 Future Construction Cost ROM - $150,000 otal Project ROM at Current Project Level- $199,222.00 SARGENT CREEK PLAYGROUND UPGRADES - Investigation Project Description: This project is for procurement and installation of updated playground equipment at Sargent Creek Park. This is a grant funded project. Grant award was $251,426.50 and was redirected by resolution FY2024-04 from the Antone Dock Upgrade project. In April 2024, three new playground equipment items were procured. In September 2024, site work and two of the three new equipment pieces were installed. The third piece was not installed due to cost, space, and safety zone considerations. Current Status: Staff are currently investigating the costs for installation for the third piece of equipment and other site improvements. Remaining funds for grant: $97,258.67 Rough Order of Magnitude (ROM) Estimates: Design Cost -$0 Direct Admin Cost - $105,642.28 Indirect Admin Cost - $16,025.55 Permitting Cost - $5,000.00 Previous Construction Cost - $52,500.00 Future Construction Cost - $97,258.67 Total Project ROM at Current Project Level - $276,426.44 KARLUK FUEL SPILL ADEC CLOSEOUT — Awaiting Construction Project Description: This project will consist of three tasks. Task one is the development of an ADEC approved work plan for additional characterization at the Karluk School. Task two is the field work associated with characterizing and delineating the extent of the remaining contamination at Karluk. Task three is the characterization report itself. This will help guide future direction from ADEC on how to proceed with closure. Projects Report — May 2026 Page 14 daff 5 AGENDA ITEM #2.a. Current Status: As of May 22, Staff received an updated that the work is anticipated to take place in July. Rough Order of Magnitude (ROM) Estimates: Design Cost - $133,338.00 Indirect Admin Cost- $45,747.22 Equipment Cost - $41,350.00 Direct Admin Cost - $5,542.39 Previous Construction Cost - $311,000.00 Future Construction Cost - $200,000.00 Total Project ROM at Current Project Level - $611,824.61 PKIMC LONG TERM CARE FUEL SPILL ADEC WORKPLAN DEVELOPMENT — Under Contract Project Description: This project will consist of the development of an ADEC approved site investigation work plan for the PKIMC LTC fuel spill. Current Status: As of April 9, staff received an update that work is anticipated to start in late May or early June. Rough Order of Magnitude (ROM) Estimates: Design Cost - $110,992.00 Indirect Admin Cost - $81,898.47 Equipment Cost - $38.107.57 Direct Admin - $3,500.00 Previous Construction Cost - $171,439.09 Future Construction Cost - $150,000.00 Total Project ROM at Current Project Level - $456,429.83 PORT LIONS SCHOOL PAINTING — Awaiting Award Project Description: This project is for the re -painting of the Port Lions School building. This design is being managed by JYW at a cost of $14,934. Current Status: As of May 21, Staff received one bid package and determined it was responsive at a cost of $143,000. The bid is to be presented for discussion and vote on the Assembly's work session on May 27, and regular meeting on June 4. Rough Order of Magnitude (ROM) Estimates: Design Cost-$14,934 including C&A Fees Indirect Admin Cost - $5,500 with one site visit Direct Admin Cost - $1,000 Bid Submission Construction Cost - $143,000 Total Project ROM at Current Project Level - $164,434 ANNEX [RED CROSS] BUILDING UST REMOVAL — Advertised Projects Report — May 2026 Page 15 daff 6 AGENDA ITEM #2.a. Project Description: This project was an alternate in the Mental Health Building Abatement project but was denied for award at a cost of $80,000. Therefore, a separate project was created for the removal and abatement of the UST located at the KIB Red Cross building. Current Status: As of May 12, Staff received no bids and re -bid the project. The new bid due date is June 17. Rough Order of Magnitude (ROM) Estimates: Design Cost - $2,228.00 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $1,500.00 Future Construction Cost - $90,000.00 Total Project ROM at Current Project Level - $98,728.00 FUTURE PROJECTS IN DESIGN NORTH STAR ROOF & SKYLIGHT REPLACEMENT — 95% Project Description: This project is for the replacement of the NorthStar Elementary school roof and sky light. This design is being managed by JYW at a cost of $107,703. The ARB voted to move forward with bringing in a structural engineer to assess the stability of the structure and if it will be sufficient to hold solid walls as proposed. On May 15, 2025, the Assembly approved the change order to bring in a structural engineer to help finish the design in the most cost-effective way possible. Current Status: On March 23, Staff redirected JYW to continue with the updated design for the skylight with the structural engineer's input. As of May 21, Staff are waiting for the completed design documents. Rough Order of Magnitude (ROM) Estimates: Design Cost - $115,000.00 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $50,000.00 Future Construction Cost - $1,953,564.00 Total Project ROM at Current Project Level - $2,123,564 EAST ELEMENTARY ROOF REPLACEMENT — 559 Project Description: This project is a continuation of the conceptual design efforts made in 2022. The scope of the project is for the replacement of the 1984 and 1987 wings of the East Elementary school roof, replacing the roof in all areas not re -roofed in 2016. The original flat portion of the building will be reconstructed to raise the pitched roof and eliminate the internal gutter between the newer and older roof sections. The design is being managed by JYW with PND Engineers, INC. with a combined design effort at a cost of $119,344. Projects Report — May 2026 Page 16 daff 7 AGENDA ITEM #2.a. Current Status: As of May 22, Staff issued a request for quotes for the hazardous material testing needed to continue with the design. Staff received two quotes and are awaiting a meeting with one of the quoting firms to solidify the contract. Rough Order of Magnitude (ROM) Estimates: Design Cost - $83,456.60 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $50,000.00 Construction Cost - $2,000,000.00 Total Project ROM at Current Project Level - $2,138,456.60 POOL SMALL DESTRUCTIVE TESTING PROJECT — In Desian Project Description: This project will consist of a small demolition and destructive testing project to determine the overall extent of the future pool project. Current Status: As of March 19, this project was approved by the KIB Assembly, and we are in the design phase. Rough Order of Magnitude (ROM) Estimates: Current Design Cost - $14,000.00 Previous Design Cost - $59,540.00 Indirect Admin Cost - $13,000.00 Direct Admin Cost - $2,000.00 Construction Cost - $172,500.00 Total Project ROM at Current Project Level - $261,040 MENTAL HEALTH BUILDING DEMO OR RENOVATION- Pauser' Project Description: This project is the potential renovation or demolition of the abated mental health buildings. Current Status: As of May 2025, the contractor had completed the abatement. Staff are awaiting Assembly direction. Rough Order of Magnitude (ROM) Estimates: Design Cost - $32,121.91 Indirect Admin Cost - $18,467.42 Direct Admin Cost - $0 contractor was responsible Previous Construction Cost - $1,515,045.10 Future Construction Cost Demo - $1,352,926.00 Future Construction Cost Renovation - $8,125,680.00 Total Project ROM at Current Project Level - $2,918,560.43 to $9,691,314.43 Projects Report — May 2026 Page 17 daff 8 AGENDA ITEM #3.a. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY WORK SESSION SUBJECT: Quarterly Presentation From Discover Kodiak ORIGINATOR: Meagan Christiansen, Grant Writer/Special Projects Support RECOMMENDATION: DISCUSSION: The contract between the Kodiak Island Borough and Kodiak Island Convention and Visitors Bureau, dba Discover Kodiak, requires a quarterly presentation to the Assembly to summarize the activities associated with the contract that were undertaken the previous quarter. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Page 18 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. Dear Kodiak Island Borough Assembly Members, Before my public update on May 28, 1 wanted to provide a brief overview of several ongoing initiatives and updates at Discover Kodiak. I also wanted to share some context regarding the work happening behind the scenes to support tourism, local businesses, and our community. First, our lease agreement has recently been updated with a significant increase in monthly costs. Our lease went from $400 per month to $1,650 per month. As a nonprofit organization funded solely through the City of Kodiak and Kodiak Island Borough, this is a substantial increase for our organization. Because of this, we are actively exploring ways to increase revenue while continuing to effectively market Kodiak Island and support our members and community businesses. A large portion of our work happens outside of Kodiak Island and often reaches audiences that residents may never directly see. Discover Kodiak continues to market Kodiak through a variety of regional and statewide publications including Fish Alaska, Hunt Alaska, The Milepost, Anchorage Daily News, and the USA Today West Coast Travel Guide. In addition, there are countless emails, phone calls, and outreach efforts connecting with travel agents, social media influencers, and tourism professionals to ensure they understand what Kodiak has to offer visitors. We also owe a tremendous thank you to our partners at the Alaska Travel Industry Association for the extensive marketing they continue to do on behalf of Kodiak, even while experiencing significant decreases in their own funding. One of our most important marketing tools continues to be our annual Visitor Guide. This year, we increased production to 22,000 copies. These guides are distributed throughout Alaska visitor centers, the Pacific Northwest, and directly mailed to future visitors requesting information about Kodiak Island. A digital version is also available through our website. Of those 22,000 guides, 6,595 were sent directly to Kodiak, and we are already down to approximately 4,000 remaining. These guides remain one of the strongest ways we promote Kodiak as a destination while supporting our local businesses and visitor economy. As the community visitor center, we also continue to provide free resources to visitors including hiking maps, driving maps, Alaska state maps, Near Island and Fort Abercrombie trail printouts, and our newly developed Downtown Pocket Map. This new downtown map was designed in response to requests from local businesses and community members. It was illustrated by a local artist, and the response from visitors and residents has been overwhelmingly positive. Many people have shared that they plan to Page 19 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. keep them as souvenirs, which aligns perfectly with our goal of helping visitors take a piece of Kodiak home with them and encouraging future return visits We also continue to partner with other organizations throughout the community. Most recently, Discover Kodiak partnered with the Kodiak Chamber and Parks and Recreation on updated downtown light post banners. We also continue our partnership with Island Trails Network through support of Kodiak's trails and collaborative work on the updated Near Island trail map. These partnerships are important because they allow us to strengthen visitor experiences while supporting projects that directly benefit our community. Another area seeing significant growth is our community event calendar. The calendar continues to gain strong traction and increased views, and we work daily to add events that visitors arriving by plane or ferry can immediately participate in and enjoy. This has become an important tool not only for visitors, but also for local organizations and businesses looking to share what makes Kodiak special year-round. We are also moving forward with the McKinley Research Group, which is actively conducting a 2025 Tourism Study for Kodiak Island. This is something Discover Kodiak has not completed in many years, and we believe it is vital for understanding current visitor trends, economic impacts, visitor behavior, and future tourism opportunities. Having updated tourism data will help guide decision making for our organization, community partners, businesses, and local government as we continue planning for sustainable tourism growth. In addition, we are implementing new ways to gather visitor data through surveys and direct engagement while also creating events designed to support local businesses and encourage visitors to explore more of our community One example is our upcoming "Where's Kalsin?" campaign launching in July. Similar to the "Where's Waldo?" concept, visitors and residents will search for Kalsin at participating businesses throughout the community. The goal is to encourage people to visit businesses they may not otherwise enter while creating a fun and low-cost community activity during one of our busiest visitor months. July consistently brings a high number of visitors focused on fishing and outdoor recreation, and we see this as a creative way to increase engagement throughout the community. Page 20 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. We are also beginning work toward bringing back the Kodiak Salmon Derby in 2027. Planning and promotion efforts will begin now, and the event will be developed alongside a committee of local community members to ensure it becomes a sustainable, enjoyable event that authentically represents Kodiak and benefits both residents and visitors alike. One thing Discover Kodiak always wants to emphasize is that our events and initiatives are designed with both our community and visitors in mind. We know many people love visiting Kodiak because of the authenticity of our community and the welcoming experiences they have here. Recently, we reviewed our social media analytics and found that Discover Kodiak is currently a leader in engagement compared to many Alaska destination organizations, including larger destinations such as Juneau and Ketchikan. Engagement is especially important to us because it reflects meaningful interaction and interest rather than simply follower counts, and we believe continuing to build that connection is valuable for long term destination marketing success. I also want to note that many of the changes and initiatives you are seeing at Discover Kodiak have come directly from listening to our community, businesses, Assembly members, and Council members. For example: • "Where's Kalsin?" was developed as a low cost way to drive traffic into local businesses after feedback requesting more free community focused activities. • Community members requested an earlier start date for the hiking challenge, and we moved it to June 15. • Businesses asked for a new downtown walking map, and we created one featuring local artwork. • Residents and a council member consistently shared that they missed the Salmon Derby, and we are doing our best to responsibly bring it back in a way that reflects Kodiak positively. I also want to apologize for not being able to provide this update in person sooner. Between April 24 and May 25, Kodiak welcomed 13 cruise ships, which meant close interaction with thousands of visitors, and unfortunately, I was unable to avoid the beginning of season illness that often accompanies the busy tourism season. This is an exciting time for Discover Kodiak, and we deeply value not only our partnership with the City and Borough, but also the work each of you does for our community. We regularly listen in on both City Page 21 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. and Borough meetings because we believe staying informed and connected to community conversations is important. Thank you again for your continued support, partnership, and dedication to Kodiak. Sincerely, Sabrina Hicks Executive Director Discover Kodiak Page 22 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. 4 Am "-- - — 1. B & B Bar 15, Hor6ovside Coffee & Goods 29, T6e Kodiak National 2, Bean & Bloom Coffee House 16. Henry's Wildlife Ref Eye Visitor Center 3. Best Western An 11. islander Bookshop 30, Tke Piza Pit r 4. Biy Rays 1B. island freeze 31, Tke Rookery 5. Cactus flats 19. Kodiak History Museum 32. Wheel Watch Coffee HouseJ.S. Posr offlcE 6, Ckam6er of Commerce 20,Kodiak island Br¢w¢ry &Distillery 44.8101in9 Pig 1. Compass Suites 21. Kodiak Marketplace 45,14iy6 Rise e, O B. Discover Kodiak Visitor Center 22, Norman's fine Gifts 9. Dou61e Skovel Cidery 23. Post Office 10, ferry Terminal 24. Russian Ortkodov Church A , 11, flow 25, Skelikof lodge �oP 12.Grand Slam Toys & Games 26, Subway 13, Nana Sushi 21, The Alati j MILI F 14. Har6ormoster 28. Tke Alutiiq Museum Gift Shop RFZANOF DRIVE DNA v 0 � d ' r GUARD BASE, BEEFS (EATS & "out THE ROAD" (�p�1 rid r� 1194N,' RDDIAK P S�' P POPD Ss` EZ Of DRIVE 0 -,� SN¢UNOf SrDEET a, _ r"s5 1 �¢ 9 aOpO .or lc;rv(Enoar PIER 2 , .. r PIEA4 RNV t MmlcRas N © • t T 90 AL— ®� r "sr. vaus soar HaD9oD1 � R'PluAE v. 0 00 0 00 0000 m �^ �`'` h A NAABaRMAsrER �'�%NNV'� 1 11 4� afar IQ,xUtENM rgGv ® RA R o N • fISNERMEN'S R ARI e MIA I SIO NDEV EMIR ION RUSSIAWORINODO Hop CAINEDRA \ 1, -PQ a. 14 OPYIMISEWA MAaNj vi . 1 1S L KODIAN NATI TAI IIDMEE RERWE� e 'all 11 NODANIERAv iERminaE` rry pRDlpoo NEAR iS6AW sY. PAJE A RCP V.' L._I �� -Y.NIe D?'R yA'� bA �, '� „ `�,,.. sP rss Ft zloPy NOATH END P aw NaFPaa Page 23 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. 33, Ardinytr's fwniture Stort 34, fly By Cof fee 38, Kayak R044 36, Kodiak Island Smokehouse 37, Kodiak Car Rental 38, Salttry Adrtntures 39. iht Frame Shor MILL BAY ROAD KODIAK BROWN BEAR Kodiak Bears are a unique subspecies of Brown Bear. Weight: Males 1,500 IbslFemales 1,000 Ibs (500-600 kg), Height: 5 fl (1.5 m) at shouldersll0 fl (3 m) standing. It Running speed: 35 to 40 mph (55-65 kmh) Ir I DO Make noise while hiking (sing, clap, talk). Slay calm, Leave quietly while keeping eyes on the bear, I Carry bear spray & know how to use il, 0 DON'T Feed bears, (This is illegal in Alaska,) Run from bears. (This may trigger an allack), Approach bears ever, especially a mother with cubs, Kodiak Bear Facts There are about 3,500 bears on the Kodiak Archipelago. WdAf c vicwi I Rijuette Remain a safe and respectful distance from animals: 25.100+yards W-92 m) from animals 300+ yards (275 m) from bears. Use binoculars or zoom lenses. Pull vehicle over to a safe location, and do not obstruct traffic, Properly store food and dispose of trash. Keep Kodiak beautiful! MORE INFO AT WWW,KODIAK,ORG VGAK BAY r �eaEi�n dee,1, 2A.fm\em t � !� Emergency: dial 911 Kodiak Police: (907)486-8000 Providence Hospital (907)486-9500 Tsunami Alerl Test Wednesdays 2 pm Page 24 of 77 Quarterly Presentation From Discover Kodiak AGENDA ITEM #3.a. ■❑ an a FIND US AT WWW.KODIAK.ORG FIND US ON . nor FIND US ON 100 W. MARINE WAY STE. 200 (907) 486-4782 Page 25 of 77 Quarterly Presentation From Discover Kodiak 11 POM�''f' s AGENDA ITEM #3.b. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY WORK SESSION SUBJECT: Discuss The Possibility Of Implementing Marijuana Tax ORIGINATOR: Caroline Roberts, Assembly Member RECOMMENDATION: For consideration by the Assembly and potentially to instruct staff to prepare an ordinance to present to the voters. DISCUSSION: Assembly members Roberts and Woods submitted the attached Agenda Item Request Form, asking the assembly to consider the potential implementation of an excise tax on marijuana sales. During the work session on April 9, 2026, the Assembly engaged in discussions and directed staff to collect further data. In response to this request, the Clerk's Office conducted research and provides the following information: • City of Kodiak Memo regarding 5-Year Marijuana Sales Tax • Compilation of tax rates from various municipalities in Alaska • Sample Ordinance from Fairbanks North Star Borough placing the proposition on the ballot • Revisions to Fairbanks Code following the proposition's approval To implement a marijuana sales tax, compliance with AS 29.45.670 is necessary. If the Assembly intends to add a proposition on the ballot, the timeline would be as follows: • July 10, Packet deadline to introduce an ordinance • July 16, Introduce the ordinance by July 16. • August 6, Public hearing and adoption (absolute deadline). ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statutes Section 29.45.670 A new sales and use tax or an increase in the rate of levy of a sales tax approved by ordinance does not take effect until ratified by a majority of the voters at an election. Kodiak Island Borough Discuss The Possibility Of Implementing Marijuana Tax Page 27 of 77 AGENDA ITEM #3.b. 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 28 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 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 29 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. .� o U ; s Q�ASKP MEMORANDUM TO: Chris Hladick, Interim City Manager & Josie Bahnke, Deputy City Manager FROM: Julie Liew, Finance Director 9-11- DATE: January 15, 2026 RE: Marijuana Sales Tax Collection (5-year comparison) The information below illustrates marijuana sales tax collection in the City over the past five years. Marijuana Sales Tax 2021 2022 2023 2024 2025 Total Gross Sales $ 4,764,089.79 $ 5,040,939.82 $ 4,991,815.34 $ 4,840,726.80 $ 4,668,979.72 Total Deductions: $ - $ - $ - $ - $ 116,812.97 Taxable Sales $ 4,764,089.79 $ 5,040,939.82 $ 4,991,815.34 $ 4,840,726.80 $ 4,552,166.75 Computed Tax $ 333,486.30 $ 352,865.79 $ 349,427.08 $ 338,850.88 $ 318,651.68 Marijuana Sales Tax $6,000,000.00 $5,000,000.00 $4,000,000.00 $3,000,000.00 $2,000,000.00 $1,000,000.00 2021 2022 ■ Total Gross Sales $4,764,089.79 $5,040,939.82 ■ Marijuana Sales Tax $333,486.30 $352,865.79 FE 2023 2024 2025 $4,991,815.34 $4,940,726.80 $4,668,979.72 $349,427.08 $338,850.88 $318,651.68 Page 1 of 1 Page 30 of 77 Discuss The Possibility Of Implementing Marijuana Tax Cn 0 0 m 0 0 0 iS 1< O Q 3 m 3 0 a D Z7 v c' v v ni x v m w MUNICIPALITY TAX RATE ADDITIONAL NOTES /RETAIL Anchorage 5% The Assembly has the authority in the Charter to increase it to up to 10% but not until after 6/30/2028. Purpose: Child care and early education City of Bethel 15% One of the highest in the state City of Fairbanks 5% Due by end of the following month. 2% discount on the tax amount if paid by the 15th of the month. Meaning 2% amount off of the total owed. NOT a rate reduction from 5% to 3%. If not paid by the last day of the following month, late fee of $100 is applied. If not paid by the last day of the month after that, $1,000 late fee is applied. Late fees are only applied one time per occurrence (i.e. there isn't another $1 K each month after). Interest accrues on any unpaid balances and late fees. Goes to Cit 's general fund. Fairbanks North Star 5% Exempt from taxation those sales that are subject to a similar tax that is levied by a different Borough jurisdiction within the Borough. The City of Fairbanks levies a 5% tax, therefore, the borough onl collects taxes outside of the City of Fairbanks. City of Houston 3% Juneau 3% City and Borough of Juneau retail tax City of Ketchikan Seasonal sales tax Purpose: For humanitarian purposes — homeless shelters through a grant process. + Additional 5% Seasonal city tax: April 1 to Sept. 30 — 5.5% and October 1 to Mar 31 — 2.5% Seasonal Borough/City combined tax: April 1 to Sept. 30 — 8% and October 1 to Mar 31 — 5.5% Ketchikan Gateway 2.5% sales tax For areas outside the city but within the Ketchikan Gateway Borough, the sales tax rate is Borough plus 5% additional a flat 2.5% ear -round. Matsu Borough 5% Charge outside of city limits only. Matsu normally levies a 5% tax on retail marijuana sales, it provides a partial exemption for sales. Example: Within the city of Houston, the borough tax is reduced by the amount the city levies (up to 3%), leaving a 2% borough -level tax. City of Nome 6% sales tax rate City manager is trying to lobby for a sin tax on top of this for tobacco, alcohol and marijuana. believe per ordinance this will have to be voted on by our residents, so not sure how that is going to go. City of Palmer 2% 3% on top for the Matsu Borough Petersburg Borough 6% sales tax Marijuana is not eligible for senior or nonprofit exemptions. In addition, the Borough imposes a marijuana excise tax of $25 per ounce on marijuana cultivated in, manufactured in, or brought into the Borough for commercial use. This excise tax is se arate from the retail sales tax. City of Unalaska 3% Wrangell Borough 7% Also something in the code related to licenses. Excise tax on cultivation. PROHIBITED City of North Pole Sales of marijuana is prohibited in the city City of Wasilla Does not allow the sale of marijuana in the city and have no excise taxes. AGENDA ITEM #3.b. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 By: Van Lawrence Kathryn Dodge Christopher Quist Introduced: 03/10/2016 Advanced: 03/10/2016 Substituted: 03/24/2016 Amended: 03/24/2016 Adopted: 03/24/2016 Amended by Ordinance No. 2016-31: 06/23/2016 FAIRBANKS NORTH STAR BOROUGH ORDINANCE NO. 2016-16 AN ORDINANCE ENACTING A RETAIL AREAWIDE SALES TAX ON MARIJUANA AND MARIJUANA PRODUCTS AND PROVIDING FOR A BALLOT QUESTION RATIFYING THE LEVY OF THE TAX AND THE RATE OF LEVY WHEREAS, A sales tax or an increase in the rate of levy of a sales tax must be approved by the voters; and WHEREAS, Alaska Statute 17.38 was amended by Ballot Measure 2, An Act to Tax and Regulate the Production, Sale and Use of Marijuana, and provided for legal retail sales of marijuana and marijuana products in Alaska; and WHEREAS, Retail sales of marijuana and marijuana products will begin sometime in 2016; and WHEREAS, Because the borough's revenue tax cap limits the total amount of all tax revenue, proceeds from a marijuana and marijuana product sales tax would fall under and be subject to that revenue cap; and WHEREAS, It is this Assembly's intention that the net marijuana and marijuana product sales tax revenue would be utilized to reduce the property tax mill rate; and city; and WHEREAS, State laws require the borough to collect taxes levied by the CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED, CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016-16 Page 1 of 3 Page 32 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 WHEREAS, Exempting sales within the cities avoids double taxation and provides a more uniform rate throughout the borough but it results in a taxation system that provides no revenue to the borough from city sales; and WHEREAS, A ballot question that includes an authorization to increase the levy by 1 %, from 5% to 6%, provides the Borough the flexibility to increase the tax; and WHEREAS, Limiting the exemption for sales in the City of North Pole and the City of Fairbanks to 5% will allow the borough to ensure that 1% can be used to defray collection costs. NOW, THEREFORE, BE IT ORDAINED by the Assembly of the Fairbanks North Star Borough: Section 1. Section 3 of this ordinance is of a general and permanent nature and shall be codified. Section 2. Election. At the regular election to be held on October 4, 2016, the following question shall be placed before the qualified voters of the borough: "Shall the Fairbanks North Star Borough (1) levy an areawide 5% tax on the retail sale of marijuana and marijuana products, (2) establish a limited exemption up to §15]% for marijuana and marijuana products sales taxed by the City of Fairbanks and the City of North Pole, and (3) have the authority to increase the rate of levy by 1 %?' Section 3. FNSBC Title 3 is amended to add a new chapter, to read as follows: Chapter 3.56 Marijuana and Marijuana Products Sales Tax 3.56.010 Areawide Sales Tax Levy. There is hereby levied a tax, equal to 5% of the sales price, upon buyers of all retail sales of mariivana and mariivana products made within the Fairbanks North Star Borough. This tax is imposed on all retail sales of marijuana and marijuana products unless the sale is specifically exempted herein or by other applicable law. 3.56.020 Exemptions. Sales within the City of Fairbanks and the City of North Pole are partially exempt from the borough tax by the amount of sales tax the city separately levies on the same item up to 5% of the sales price. 3.56.030 Definition. CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED, CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016-16 Page 2 of 3 Page 33 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 84 "Marijuana" means all parts of the plant (genus) Cannabis, whether growing or 85 not, the seed thereof, the resin extracted from any part of the plant, and any compound, 86 manufacture, derivative, mixture, or preparation of the plant, its seeds, or its resin, 87 including marijuana concentrate: marijuana does not include fiber produced from the 88 stalks, oil or cake made from the seeds of the plant, sterilized seed of the plant that is 89 incapable of germination, or the weight of any other ingredient combined with marijuana 90 to prepare topical or oral administrations, food, drink, or other products. 91 "Marijuana Products" means concentrated marijuana products and marijuana 92 products that are comprised of marijuana and other ingredients and are intended for use 93 or consumption, such as, but not limited to, edible products, ointments, and tinctures. 94 95 Section 4. Effective date. Section 2 of this ordinance shall be effective at 96 5:00 p.m. on the first Borough business day following its adoption. Section 3 of this 97 ordinance shall become effective on January 1, 2017, if a majority of the qualified voters 98 voting on the question called for in Section 2 have cast their votes in favor of the 99 question. 100 PASSED AND APPROVED THIS 24th DAY OF MARCH, 2016 AND 101 AMENDED BY ORDINANCE NO. 2016-31, ADOPTED ON JUNE 23, 2016. 102 103 104 105 10 107 � 108 Presiding n Davies 109 Officer 110 III ATTEST: 112 113 114 115 Nanci Ashford -Bingham, MMC 116 Borough Clerk 117 118 1 19 Adopted on March 24, 2016: 120 Yeses: Sattley, Hutchison, Cooper, Lawrence, Dodge, Quist, Davies 121 Noes: None 122 Excused: Roberts, Westlind 123 124 Amended on June 23, 2016 125 Yeses: Sattley, Hutchison, Cooper, Quist, Lawrence, Westlind, Roberts, Dodge, Davies 126 Noes: None CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is (BRACKETED, CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016-16 Page 3 of 3 Page 34 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 • Fairbanks North Star Borough Mayor's Office 81D9 Pioneer Road PU box I12bI FairbanKs, AlasKa 991U[-1 ZbI (9UI)4b9-13UU FAX (W04b9-11UZ MEMORANDUM To: Fairbanks North Star Borough Assembly From: Karl Kassel, Mayor Date: November 10, 2016 p Subject: Ordinance 2016 -67 Attached for your approval is an ordinance that implements in more detail the terms of the marijuana and marijuana products retail sales tax ordinance which was ratified by FNSB voters during the October 4, 2016 municipal election. I urge your approval of this ordinance. Attachment: Ordinance Page 35 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 • 1 By: Karl Kassel, Mayor 2 Introduced: November 10, 2016 3 4 s FAIRBANKS NORTH STAR BOROUGH 6 7 ORDINANCE NO. 2016 -67 s 9 AN ORDINANCE AMENDING ORDINANCE NO. 2016-16 FOR THE PURPOSE OF 10 REPEALING AND REENACTING THE MARIJUANA AND MARIJUANA PRODUCTS 11 RETAIL SALES TAX AS CHAPTER 8.54 FNSBC, AND AMENDING FNSBC 1.20.080 12 TO ADD VIOLATIONS OF CHAPTER 8.54 TO THE FINE SCHEDULE 13 14 WHEREAS, On October 4, 2016, the Fairbanks North Star Borough voters 15 ratified the marijuana and marijuana products retail sales tax proposed by Ordinance 16 No. 2016-16 and Ordinance No. 2016-31; and 17 18 WHEREAS, Ordinance No. 2016-16, Section 3, enacted new Chapter i9 3.56, Marijuana and Marijuana Products Sales Tax, but after the renumbering and 20 recodification was completed it more appropriately should be Chapter 8.54 FNSBC; and 21 22 WHEREAS, The terms for the collection of the tax should be more fully 23 developed and sections should be set forth similar to other chapters on taxation, 24 including adding violations of Chapter 8.54 FNSBC to the fine schedule. 25 26 NOW THEREFORE BE IT ORDAINED by the Assembly of the Fairbanks 27 North Star Borough: 28 29 Section 1. Classification. This ordinance is of a general and permanent 3o nature and shall be codified. 31 32 Section 2. Ordinance No. 2016-16, Section 3 is hereby repealed, and new 33 Chapter 8.54 of the Fairbanks North Star Borough Code of Ordinances is enacted as 34 follows: CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough Alaska ORDINANCE NO. 2016 - Page 1 of 16 Page 36 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. • 35 Chapter 8.54 36 Marijuana and Marijuana Product Sales Tax 37 38 Sections: 39 4o 8.54.010 Definitions. 41 8.54.020 Purpose and intent. 42 8.54.030 Areawide sales tax levy. 43 8.54.040 Exemptions. 44 8.54.050 Certificate of registration for tax collection. 45 8.54.060 Obligation of seller. 46 8.54.070 Reporting basis and tax collection. 47 8.54.080 Prohibited acts and associated penalties. 48 8.54.090 Procedures and forms. 49 8.54.100 Submittal of forms and remittance requirements. 5o 8.54.110 Penalties, interest, fees and tax remittance. 51 8.54.120 Estimated tax. 52 8.54.130 Lien for tax, interest and penalties. 53 8.54.140 Administrative appeals. 54 8.54.150 Refunds. 55 8.54.160 Record keeping. 56 8.54.170 Confidentiality of monthly reports and associated documents. 57 8.54.180 Severabilitv. 58 59 8.54.010 Definitions. 60 For purposes of this chapter, the following definitions apply except where the 61 context clearly indicates a different meaning: 62 "Buyer" or "consumer" means, without limiting the scope thereof, any person or 63 any other entity that purchases and/or contracts to purchase any marijuana or 64 marijuana products for consumption and not resale. 65 "Certificate of registration" means the certificate issued by the director under 66 FNSBC 8.54.050. 67 "Consideration" means anything of value, including but not limited to money, 68 credit, rights, goods, services, and property, received by a seller from a buyer. 69 "Director" means chief financial officer or his/her designee. 70 "Estimated tax" means the tax determined under FNSBC 8.54.120. 71 11Mariivana" means all parts of the plant (genus) Cannabis, whether growing or 72 not, the seed thereof, the resin extracted from any part of the plant, and any compound, CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 2 of 16 Page 37 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. I� 40 73 manufacture, derivative, mixture, or preparation of the plant, its seeds, or its resin, 74 including marijuana concentrate; marijuana does not include fiber produced from the 75 stalks, oil or cake made from the seeds of the plant, sterilized seed of the plant that is 76 incapable of germination, or the weight of any other ingredient combined with marijuana 77 to prepare topical or oral administrations, food, drink, or other products. 78 "Marijuana and marijuana products tax administrator" means the treasury budget 79 manager or his/her designee. so "Marijuana Products" means concentrated marijuana products and marijuana 81 products that are comprised of mariivana and other ingredients and are intended for use 82 or consumption, such as, but not limited to, edible products, ointments, and tinctures. 83 "Retail sale" means the transfer of any marijuana or marijuana products to any 84 consumer, for any consideration. as "Sale made within the borough" means any retail sale where: (1) the buyer takes 86 possession of, or title to, the purchased marijuana or marijuana products(s) within the 87 borough; and/or (2) the seller receives consideration for the purchased marijuana or as mariivana products(s) within the borough. 89 "Seller" means any person or any other entity that sells and/or contracts to sell 90 any mariivana or marijuana product to a buyer. 91 "Selling price" or "price" means the monetary value of any consideration. 92 "Tax" means the mariivana and marijuana product tax as levied under this 93 chapter. 94 "Taxable retail sale" means any sale made within the borough that is not entirely 95 exempt from the tax levied under this chapter. 96 "Unremitted tax" means (1) any tax not remitted to the borough that a seller is 97 required by this chapter to collect from a buyer, notwithstanding whether the seller 98 actually collects such tax from a buyer; and (2) any estimated tax not remitted to the 99 borough. 100 "Wholesale sale (sale for resale)" means the act of selling any marijuana or 101 mariivana product to anv person or to anv other entitv for reselling such mariivana or 102 marijuana product CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 3 of 16 Page 38 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 41 0 103 104 8.54.020 Purpose and intent. 105 The purpose and intent of the tax imposed under this chapter is to raise revenues 106 and diversify the borough's tax base. The scope of the tax levied shall be broadly 107 interpreted and exemptions shall be allowed only when the sales of marijuana or im marijuana products clearly fall within an exemption defined in this chapter. Any and all tog revenues resulting from the imposition and collection of the tax shall be allocated to the 110 general fund. 111 112 8.54.030 Areawide sales tax levy. 113 A. There is hereby levied a tax equal to five percent (5%) of the sales price, upon 114 buyers of all retail sales of marijuana and marijuana products made within the Fairbanks 115 North Star Borough. This tax is imposed on all retail sales of marijuana and marijuana 116 products unless the sale is specifically exempted herein or by other applicable law. 117 B. All taxes imposed by this chapter are due and payable by the buyer at the time of 118 sale and are delinquent if not paid at the time of sale. 119 C. The obligation for the payment of the tax is upon the buyer. Every seller shall 120 collect the taxes imposed by this chapter from the buyer at the time of sale and shall 121 deliver the same to the Fairbanks North Star Borough in accordance with the 122 requirements in this chapter. 123 124 8.54.040 Exemptions. 125 The following sales are exempt from the collection of the marijuana and 126 marijuana product tax: 127 A. Sales within the City of Fairbanks and the City of North Pole are partially exempt 128 from the borough tax by the amount of sales tax the city separately levies on the same 129 item up to 5% of the sales price subject to the following limitations: 130 1. The borough does not intend to act as a collection agent for citv taxes on 131 retail sales. CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 4 of 16 Page 39 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 • 132 2. If any municipality within the borough imposes a city tax on retail sales 133 exceeding the tax imposed by the borough, neither the seller nor the buyer is entitled to 134 a refund from the borough from such retail sales. 135 3. If any municipality within the borough does not impose a city tax on any 136 retail sales, imposes a city tax only on certain retail sales, or imposes a city tax on retail 137 sales that is less than five percent (5%) times the selling price, the seller shall: 138 a. collect a tax equal to five percent (5%) times the selling price minus 139 any city tax imposed by such municipality on that same retail sale; and 140 b. remit this tax to the borough in accordance with the requirements of 141 this chapter. 142 B. Any wholesale sale (sale for resale) of marijuana or marijuana products by a 143 state licensed marijuana cultivation facility or a marijuana product manufacturing facility. 144 145 8.54.050 Certificate of registration for tax collection. 146 A. All sellers of marijuana or mariivana products within the borough, except sellers 147 engaged in sales entirely exempt under FNSBC 8.54.040, must possess a current 148 certificate of registration, for the purpose of collecting and remitting the tax under this 149 chapter, prior to engaging in any retail sales. 15o B. All sellers requiring a certificate of registration under subsection (A) of this 151 section must first possess a current business license as required by AS 43.70 and a 152 current state marijuana license as required by AS 17.38. Such sellers must then submit 153 a certificate of registration application form to the borough as prescribed by the director. 154 The director may then issue a certificate of registration to the seller. A seller shall 155 display the certificate of registration prominently at the place of business with the 156 business and marijuana licenses. 157 C. A certificate of registration shall bear the name of the seller, the address of the 158 registered place of business, the form of ownership of the seller's business, and a valid 159 contact name and phone number for the seller. 160 D. A certificate of registration is neither assignable nor transferable. The seller shall 161 immediately surrender the certificate to the director if the seller ceases to do business at CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 5 of 16 Page 40 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 162 the location named on the certificate, or if the seller otherwise sells, assigns, transfers 163 conveys, leases, forfeits, or abandons the seller's business to any person or any other 164 entity. 165 E. A seller shall submit a new updated application as prescribed by the director 166 upon any change in ownership, business name, location, or contact information. The 167 director, after receipt of the updated application, shall then determine whether a new 168 certificate of registration should issue. If a new certificate of registration issues, the 169 seller must first surrender the prior certificate of registration to the director before taking 170 possession of the new certificate. 171 F. Any seller who violates any requirement of this section is subject to the penalties 172 provided under this chapter. The borough is also entitled to injunctive relief to prevent 173 the seller from engaging in retail sales until the seller complies with the requirements of 174 this section. 175 176 8.54.060 Obligation of seller. 177 It is the obligation of the seller engaging in retail sales not exempt under FNSBC 178 8.54.040 to collect the taxes imposed by this chapter. All such taxes shall be due and 179 payable by the buyer to the seller at the time of the sale made within the borough. The 180 seller shall hold such taxes in trust for the benefit of the Fairbanks North Star Borough 181 and remit such taxes as this chapter requires. lag 183 8.54.070 Reporting basis and tax collection. 184 A. The seller shall report and remit the tax on the same basis, cash or accrual, as 185 the seller uses for reporting federal income tax. 186 B. Upon collection by the seller of the tax imposed herein, title to the collected tax 187 immediately vests in the borough, and the tax shall be held in trust by the seller until 188 remitted as required by this chapter. 189 C. The director may conduct audits, investigations, and/or hearings concerning any 190 matters covered by this chapter, and may examine any relevant written or electronic 191 records of any seller. If the director conducts a hearing, the director may issue CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borouqh, Alaska ORDINANCE NO. 2016 - Page 6 of 16 Page 41 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 • 192 subpoenas and subpoenas duces tecum and may exercise any other powers not 193 prohibited by law. 194 Q. Any person or any other entity acquiring an ownership interest in an ongoing 195 business or the accounts receivable of a business, whether by purchase, assignment, 196 foreclosure, relinquishment, or otherwise, is jointly and severally liable for any tax not 197 remitted_ by the business, any violations of this chapter by such business, and any 198 unpaid penalties and accrued interest imposed against such business under this 199 chapter. 200 201 8.54.080 Prohibited acts and associated penalties. 202 In addition to the other requirements of this chapter: 203 A. No buyer shall fail or refuse to pay the tax when it is due and payable as required 204 by this chapter. 205 B. No seller shall fail or refuse to make and file any reports required by this chapter. 206 C. No seller shall fail or refuse to remit the tax to the borough as required by this 207 chapter. 208 D. No seller shall advertise or state to any buyer, directly or indirectly, that the tax or 2o9 any part of the tax will be assumed or absorbed by the seller, that the tax will not be 210 added to the retail sale, or that the tax will be refunded. No seller shall absorb, fail to 211 add, assume, or refund any of the tax. 212 E. No seller shall fail to make written and/or electronic records of every sale made 213 within the borough, showing or recording the tax as a separate item distinct from the 214 selling price, at the time of each sale. 215 F. No seller shall attempt to assign or transfer a certificate of registration. 216 G. In addition to all other penalties provided under this chapter, any buyer or seller 217 that violates anv reauirement of this chanter is subiect to a Denaltv of $1.000. 218 219 CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 7 of 16 Page 42 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 0 220 8.54.090 Procedures and forms. 221 A. Every sale made within the borough, unless specifically exempted by this 222 chapter, shall be presumed to be subject to the tax imposed hereunder in any action to 223 enforce the provisions of this chapter. 224 B. The director shall take all lawful and necessary actions to administer this chapter 225 including, but not limited to, adopting and revising procedures regulations fees and 226 written guidelines for the determination of the taxability of sales. 227 C. The director may also take other lawful actions to administer this chapter 228 including, but not limited to, issuing written determinations of the taxability of specific 229 sales upon request, contracting services for collection of delinquent accounts 230 compromising and abating penalties and interest, and/or negotiating and entering into 231 payment plans for delinquent taxes, penalties and interest. 232 D. With the approval of the director, the marijuana and marijuana product tax 233 administrator shall prepare, implement, and revise forms for the administration of this 234 chapter. 235 E. The director may modify any reporting and/or remittance requirement(s) under 236 FNSBC 8.54.100 or 8.54.110 in order to coordinate such reporting and/or remittance 237 requirement(s) with any similar requirement(s) of any municipality within the borough. 238 239 8.54.100 Submittal of forms and remittance requirements. 24o A. The mariivana and marijuana product tax administrator shall provide monthly 241 report forms to all sellers that possess current certificates of registration. Sellers 242 making any taxable retail sale in any month shall remit to the borough the full amount of 243 the tax collected no later than the fifteenth day of the followinq month along with a 244 properly completed monthly report form. 245 B. Every seller possessing a current certificate of registration shall file with the 246 borough a properly completed monthly report form no later than the fifteenth day of the 247 month following the month subject to the report even if the seller has not engaged in 248 taxable retail sales during the reported month. CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 8 of 16 Page 43 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 249 C. If the fifteenth day of the month is a Saturday, Sunday, or a federal or borough 25o holiday, the due dates under this section shall be extended until the next business day. 251 D. A report is considered filed, and taxes are considered remitted, on the date 252 received by the borough's collection office or on the date mailed via certified mail, U.S. 253 Postal Service. 254 255 8.54.110 Penalties, interest, fees and tax remittance. 256 A. Any seller that fails to collect and/or remit taxes to the borough as required by 257 this chapter or fails to file a monthly report form as required by this chapter, shall incur 258 the following penalties: 259 Month Filing For Report/ Remittance Due Date Late Report Penalty $50.00 Additional Late Report/Late Remittance Penalty Late Remittance Penalty — 10% of the taxes due. — 25% of taxes due. January February 15 February 16 — March 15 March 16 February March 15 March 16 —April 15 April 16 March April 15 April 16 — May 15 May 16 April May 15 May 16 — June 15 June 16 May June 15 June 16 — July 15 July 16 June July 15 July 16 — August 15 August 16 July August 15 August 16 — September 15 September 16 Au ust September 15 September 16 — October 15 October 16 September October 15 October 16 — November 15 November 16 October November 15 November 16 — December 15 December 16 November December 15 December 16 — January 15 January 16 December January 15 January 16 — February 15 February 16 260 261 B. If a seller is required under this chapter to submit a monthly report or remit 262 collected taxes to the borough, such seller shall pay an additional $1,000 penalty if the CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 9 of 16 Page 44 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 263 seller's report or remittance is not received by the borough within sixty days of the 264 original due date provided under this section. 265 C. In addition to any other penalties imposed under this chapter, a seller shall pay 266 any administrative fees, outside collection agency fees, attorney fees, and other costs 267 and fees incurred by the borough or its agent(s) in connection with any collection, or 268 attempted collection, from the seller of any unremitted tax, unpaid interest, and/or 269 unpaid penalties due under this chapter. 270 D. Simple interest at a rate of 15 percent per year, or a lesser rate if required by 271 state law, shall accrue on all unremitted taxes, not including penalty and administrative 272 fees, from the original due date provided under this section until remitted in full. 273 E. The borough will apply a seller's payment to the most delinquent monthly report 274 in the following order: first, to any unpaid administrative fees, outside collection agency 275 fees, attorney fees, and other collection costs and fees; second, to any unpaid 276 penalties; third, to any unpaid interest that has accrued on unremitted taxes; and fourth, 277 to the principal of any unremitted taxes. 278 F. Any person who holds an ownership interest in a seller, or any other person who 279 is a seller, is personally liable for all taxes, penalties and interest due from such seller 280 under this chapter. 281 G. Failure to comply with the provisions of this chapter is a violation punishable by a 282 fine of $500. 283 284 8.54.120 Estimated tax. 285 If the borough is unable to ascertain the tax due from a seller because the seller 286 failed to file a monthly report as required under this chapter, remit collected taxes, 287 collect taxes, keep accurate books, allow inspection, or maintain the records required by 288 this chapter, or has falsified records, the borough shall estimate the tax due based on 289 any available evidence. Notice of the borough's estimate shall be mailed to the seller. 290 Unless the seller files an accurate monthly report covering the time period subject to the 291 borough's estimate or files an appeal within 30 days of the mailing of the borough's CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 10 of 16 Page 45 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 0 • 292 estimate, the borough's estimate shall become final for the purpose of determining the 293 seller's tax liability. 294 295 8.54.130 Lien for tax, interest and penalties. 296 A. In addition to any other remedies and administrative procedures provided under 297 this chapter, the borough may file a civil action against any seller and/or buyer for 298 recovery of any tax, unremitted tax, penalties, interest, costs, and fees, that have not 299 been paid or remitted when due. The borough must file any such civil action within six 300 years of the date that such tax, unremitted tax, penalties, interest, costs, and fees were 301 due under this chapter. 302 B. Any tax, unremitted tax, penalties, interest, costs and fees that this chapter 303 requires a seller and/or buyer to pay or remit shall constitute a lien in favor of the 304 borough upon all assets, earnings, revenue, and property of such seller and/or buyer. 305 This lien arises when any such payment or remittance is not made when due and 306 continues until the payment or remittance is fully satisfied through execution, 307 foreclosure sale, or any other legal means. This lien is not valid as against a 308 mortgagee, pledgee, purchaser, or judgment creditor until notice of the lien is filed in the 3o9 recorder's office of the Fairbanks recording district. Upon such filing, the lien is superior 310 to all other liens except as otherwise provided by state or federal law. 311 312 8.54.140 Administrative appeals. 313 A. A seller or buyer may appeal to the director any estimated tax, penalties, costs, 314 fees, or other decision under this chapter made by a borough employee other than the 315 director. Any appeal must be filed within the earlier of thirty days after the notice of any 316 decision is mailed to the seller or buyer, or thirty days after the notice of any decision is 317 otherwise communicated to the seller or buyer. 318 B. The appeal must state the legal and factual basis for the appeal and include all 319 written evidence relevant to the appeal within the appellant's possession. If the appeal 320 raises relevant questions of fact, the director shall conduct a hearing. At the hearing, CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 11 of 16 Page 46 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. i 0 321 the parties shall have the right to present testimony and cross-examine witnesses. The 322 director shall then issue a written or recorded decision that includes findings of fact. 323 C. An administrative appeal decision by the director is a final decision that shall be 324 enforced under this chapter unless stayed by court order or by agreement of the 325 borough and appellant. The director's final decision may be appealed to Superior Court 326 in the Fourth Judicial District as provided by state law. 327 328 8.54.150 Refunds. 329 A. A seller may within 60 days of filing a monthly report form submit an amended 330 monthly report form along with a written claim for a refund. The seller claiming the 331 refund bears the burden of proving, bV clear and convincing evidence, any overpayment 332 to the borough. 333 B. The marijuana and marijuana product tax administrator shall investigate all 334 refund claims and shall present findings and recommendations to the director within 60 335 days of a seller's filing of a written claim for refund. If the director determines that clear 336 and convincing evidence supports the seller's refund claim, the director shall issue a 337 refund to the seller. Within 120 days of seller's filing of a written claim for refund, the 338 director shall issue a refund, or notify the seller that no refund shall issue. The borough 339 shall not pay, and shall not otherwise be held liable for, any interest on any refund. 340 341 8.54.160 Record keeping. 342 A. A seller shall keep complete and accurate books, records, and accounts, 343 showing all inventory purchases and the gross receipts for all sales made within the 344 borough, for a period of six years from the date of each sale. In addition to all other 345 record keeping requirements under this chapter, a seller shall maintain all written and 346 electronic records relating to any marijuana or mariivana product sale, for a period of six 347 years after such marijuana or marijuana product sale, including but not limited to: 348 1. all local, state, and federal tax reports and forms; 349 2. all accounting records; 350 3. all sales receipts; and CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 12 of 16 Page 47 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 351 4. all documentary evidence supporting any exemption provided under this 352 chapter. 353 B. Upon reasonable notice, a seller shall make all records and materials specified in 354 subsection (A) of this section available for the director's and/or the marijuana and 355 marijuana product tax administrator's inspection during customary business hours. 356 C. The director may conduct random audits of seller's monthly reports by examining 357 any of the records and materials specified in subsection (A) of this section. 358 359 8.54.170 Confidentiality of monthly reports and associated documents. 36o A. Documents in the possession of the borough by operation of this chapter are 361 available to the public for inspection and copying subject to subsection (B) of this 362 section and Chapter 1.16 FNSBC. 363 B. If a seller makes a showing satisfactory to the director that a report, record, 364 application or other information submitted by the seller would, if made public, divulge 365 information entitled to protection as trade secrets under state law, the borough will treat 366 the record, report, application, or other information as confidential. This showing 367 requires, but is not limited to, the seller's certification under oath that: 368 1. Public disclosure would tend to affect adversely the seller's competitive 369 position; and 370 2. The records, reports, application or other information submitted would 371 divulge sales figures, processes, techniques or other financial data of the seller that are 372 entitled to protection as trade secrets under state law. 373 C. It is unlawful for any person to divulge to another any documents or information 374 obtained from any records or documents filed with the borough that have been 375 determined by the director to be confidential unless otherwise provided by state law or 376 this chapter. 377 D. The director shall maintain all records and information deemed confidential under 378 this section secure from public inspection and release. 379 E. The director shall not destroy any materials submitted to the borough under this 380 chapter until at least six years have elapsed since the submission of such materials. CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 13 of 16 Page 48 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 40 381 F. Notwithstanding other provisions of this chapter, the borough may, even for 382 records deemed confidential, 383 1. Compile and publish general statistical records concerning the data 384 submitted by seller; 385 2. Release names, owners, mailing addresses, any past penalty or interest 386 assessments under this chapter, and the filing status of seller to the public. Filing status 387 for this purpose includes whether a seller is exempt, delinquent, or current in remittal of 388 taxes; 389 3. Provide any records to an auditor, collection agency or attorney, acting as 390 an agent of the borough, for the review and use in performing services for the borough; 391 4. Exchange confidential information about a seller with another jurisdiction, 392 which has a similar tax, if that other jurisdiction has similar provisions protecting the 393 confidentiality of the seller's records; 394 5. Release records with the permission of the seller; and 395 6. Use any records in any criminal or civil action brouqht under this chapter. 396 G. Hearings conducted by the director are public. 397 398 8.54.180 Severability. 399 If any section, subsection, paragraph, sentence, clause, or phrase of this chapter 400 is held to be unconstitutional or in violation of law, then that holding shall not affect the 401 validity of the remainder of this chapter. 402 403 Section 3. FNSBC 1.20.080 Fine Schedule is amended to add the 404 following: 405 Code Offense Penalty/Fine Mandatory Section Warning Required 8.54.050(A) Failure to possess current certificate of $500.00 Yes, 1 st offense only registration CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough Alaska ORDINANCE NO. 2016 - Page 14 of 16 Page 49 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. • 0 8.54.050(D) Failure to surrender cert 406 407 408 409 410 Section 4. Effective date. This ordinance shall be effective on January 1, 2017. CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough, Alaska ORDINANCE NO. 2016 - Page 15 of 16 ificate of registration. 500.00 No 8.54.050(E) Failure to submit updated application. 500.00 Yes, 1st offense only 8.54.060 Failure to collect marijuana or marijuana 500.00 No products tax. 8.54.080(A) Buyer failure or refusal to pay marijuana or 500.00 Yes, 1st offense only marijuana products tax. 8.54.080(B) Failure or refusal to file report(s). 500.00 No 8.54.080(C) Failure or refusal to remit taxes to borough. 500.00 No 8.54.080(D) False statement regarding tax; absorption, 500.00 Yes, 1st offense only failure to add assumption, or failure to refund tax. 8.54.080(E) Failure to make record at time of sale. 500.00 No 8.54.080(F) Attempting to assign or transfer registration. 500.00 No 8.54.160(A) Failure to maintain records for six years. 500.00 No 8.54.160(B) Failure to make records available for inspection. 500.00 Yes, 1s t offense only Page 50 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.b. 411 PASSED AND APPROVED THIS DAY OF 2016. 412 413 414 415 John Davies 416 Presiding Officer 417 418 ATTEST: APPROVED: 419 42 421 422 Nanci Ashford -Bingham, MMC Jill S. Dolan 423 Borough Municipal Clerk Borough Attorney 424 425 CODE AMENDMENTS ARE SHOWN IN LEGISLATIVE FORMAT Text to be added is underlined Text to be deleted is [BRACKETED AND CAPITALIZED] Fairbanks North Star Borough Alaska ORDINANCE NO. 2016 - Page 16 of 16 Page 51 of 77 Discuss The Possibility Of Implementing Marijuana Tax AGENDA ITEM #3.c. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY WORK SESSION SUBJECT: Discussion Of The Signal Hill (Mental Health) Facility Buildings ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: The demolition and abatement work on the Mental Health Buildings has been successfully completed. This phase involved fully stripping two existing apartment buildings down to their structural framing, including the removal of all interior finishes, plumbing systems, electrical components, conduits, and piping. The scope also included demolition of the existing mechanical/laundry building and the removal of an underground fuel storage tank. In October 2024, staff presented the Assembly with Jensen Yorba Wall's Rough Order of Magnitude (ROM) cost estimates. At that time, the ROM for the Abatement and Demolition phase was $1,352,926. The actual cost for this phase totaled $1,904,444. The ROM for the future Reconstruction (in -place) project was estimated at $8,125,680. With the abatement and demolition phase now complete, the Borough has two structurally sound building shells remaining. The next step is for the Assembly to determine the intended future use and direction of these facilities. Staff would like to offer the following options for discussion: 1. Request that our contracted architectural and engineering firm, Jensen Yorba Wall, provide an updated design proposal for the renovation of the structures in their current locations. A proposal dated December 17, 2024, for design and construction administration services is attached ($415,910). 2. Request a proposal from Jensen Yorba Wall to demolish the buildings entirely. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: • September 26, 2024, Assembly Agenda "Discuss Policy Decision on the Old Mental Health Facility Buildings" • October 31, 2024, Assembly Agenda WS "Continued Discussion of Policy on the Old Mental Health Facility Buildings" • December 19, 2024, Assembly Agenda "Contract No. FY2025-35, Mental Health Buildings Demolition And Abatement With Far North Services, LLC" • February 27, 2025, Assembly Agenda WS "Discussion on Mental Health Facilities Kodiak Island Borough Page 52 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY WORK SESSION Buildina Future" March 13, 2025, Assembly Agenda SM, "Contract No. FY2025-35, Change Order #1, For The Removal And Shipping Of PCB Materials" March 27, 2025, Assembly Agenda "Signal Hill (Mental Healthl Buildings Public Opinions Presentation", Signal Hill [Mental Health Buildings Info starts on page 35. May 8, 2025, Assembly Agenda "Presentation from Building Inspector, Ted Hansen, Regarding the Signal Hill [Mental Healthl Buildings" Kodiak Island Borough Discussion Of The Signal Hill (Mental Health) Facility Buildings Page 53 of 77 AGENDA ITEM #3.c. Jensen Yorba Wall Inc. 522 West 10th Street, Juneau, Alaska 99801 907.586.1070 jensenyorbawall.com Designing Community Since 1935 Date: December 17, 2024 To: Dave Conrad, KIB From: Corey Wall Re: KIB Mental Health Apartments Renovation (JYW No. 24027) Reconstruction Documents Scope & Fee We are excited that this project will be moving forward with the successful abatement bid. The attached fee proposal is for design and CA services for the reconstruction phase of the project. The design will be billed Lump Sum and CA will be Time and Materials. Project Scope The Reconstruction project will replace all finishes and systems of the existing Building 101 & 102 as well as site work. The work will include design of the following scope: • Building 101 & 102 Exterior o New windows & doors, mostly in existing openings. o New roof shingles, underlayment, flashings, gutters and associated items. Look at possibility of increasing roof insulation and framing. o New siding and trim —possibly over new exterior insulation. • Building 101 & 102 Interior o All new mechanical and electrical systems —including heat pumps and individual electrical meters. o Limited re -work of interior framing to accommodate washer/dryers and water heaters in each unit. o All new GWB and interior finishes over bare studs and plywood subfloors. o All new casework and fixtures. • Sitework o New utility services as required for electrical and mechanical systems. o Replaced stormdrains. o Expanded parking lot over removed Mechanical/Laundry Building. o Replaced concrete walkways o Limited landscaping over removed building and UST. Jensen Yorba Wall Architecture Interior Design Construction page 1 of 2 Page 54 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. Design Documents Scope Design documents will be full drawing and specification bid documents to KIB standards. Standard KIB front- end specifications will be provided. Schedule Bid documents could be complete within 6 months of an NTP. The abatement project is scheduled to be complete in June 2025, so if funds are available, the reconstruction could be bid in late summer 2025 with final completion scheduled for late summer 2026. Notes / Exclusions • Fees include two site visits for the architect during design, but no site visits for the engineers. This may require some assistance from KIB to photograph and record items as requested by the engineers. • Fees include two professional cost estimates —one at the completion of 35% documents and one at the completion of 95% documents. • A proposal for limited site survey work was included with the assumption that the majority of the site will not be modified. If additional site improvements are required, additional survey work may be needed. Jensen Yorba Wall Architecture Interior Design Construction Management page 2 of 2 Page 55 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings v CD 0 4 DESIGN SERVICES PROPOSAL Jensen 000 SUMMARY Yorba 000 Wall ■■■ Project: KIB Mental Health Apartments Renovation Inc. &ME ROM Cost Estimate $5,000 Time & Materials $0 $0 $5,000 Demo & Abatement Documents $22,644 Time & Materials $0 $0 $22,644 Schematic Design $70,119 Lump sum $1,843 $0 $71,962 Design Development $73,696 Lump sum $0 $0 $73,696 Construction Documents $136,434 Lump sum $1,843 $0 $138,277 Bidding $11,312 TBD $0 $0 $11,312 Construction Administration $80,742 TBD $12,278 $0 $93,020 Construction Observations $0 TBD $0 $0 $0 TOTAL $415,910 G:\_Projects\24027\0 Scope & Fee\KIB Mental Health Apts FEESUM 3 12/17/2024 DESIGN SERVICES PROPOSAL SCHEMATIC DESIGN SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall I nc. STAFF: (lliii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Site Visit Schematic Design Dwgs Project Narrative Meetings Coordination Quality Control Presentations Submittal Site Visit Subtotal Hours Subtotal Dollars $ cQ Subtotal Schematic Design Services LABOR m Subtotal Schematic Design Services REIMBURSABLES (see attached) cn TOTAL SCHEMATIC DESIGN SERVICES FEE 0 V v KIB Mental Health Apts FEE-30 SD CONSULTANTS: Civil Engineering $4,000 Structural Engineering $5,000 Mechanical Engineering $10,260 Electrical Engineering $8,450 Cost Estimating $10,000 Survey $5,000 Subtotal $42,710 Overhead/Profit 10% $4,271 Consultants Total Labor $46,981 $70,119 $71 962 12/17/2024 DESIGN SERVICES PROPOSAL DESIGN DEVELOPMENT DESIGN SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. STAFF: O iii itect Interior Design Construction Manage Drafter Exec A Cler A ACC At A -II A -I Int III Int II ID -III ID-11 ID -I CM -III CM -II CM-1 D-11 Int I EA CA A1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Design Development Dwgs Cover / Site Plan Plans Sections / Elevations Details Outline Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Subtotal Hours Subtotal Dollars $ Subtotal Construction Document Services LABOR m Subtotal Construction Document Services REIMBURSABLES (see attached) cn 00 TOTAL DESIGN DEVELOPMENT SERVICES FEE 0 V v KIB Mental Health Apts FEE-40 DID CONSULTANTS: Civil Engineering $6,500 Structural Engineering $5,000 Mechanical Engineering $15,400 Electrical Engineering $12,880 Subtotal $39,780 Overhead/Profit 10% $3,978 Consultants Total Labor $43,758 $73,696 $0 12/17/2024 DESIGN SERVICES PROPOSAL CONSTRUCTION DOCUMENTS SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. STAFF: O iii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Construction Doc Dwgs Cover / Site Plan Plans Sections / Elevations Details Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Site Visit Subtotal Hours Subtotal Dollars $ Subtotal Design Development Services LABOR m Subtotal Design Development Services REIMBURSABLES (see attached) cn TOTAL CONSTRUCTION DOCUMENTS SERVICES FEE 0 V v KIB Mental Health Apts FEE-50 CD CONSULTANTS: Civil Engineering $11,500 Structural Engineering $7,000 Mechanical Engineering $27,670 Electrical Engineering $23,130 Cost Estimating $16,000 Subtotal $85,300 Overhead/Profit 10% $8,530 Consultants Total Labor $93,830 $1$1,843 10 12/17/2024 DESIGN SERVICES PROPOSAL BIDDING AND NEGOTIATION SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall I nc. STAFF: O iii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Disc Coor/Doc Review Agency Consul/Rev Schedule Dev/Monitoring Pre Bid Meeting Bidding Materials Addenda Bidding/Negotiation Analysis of Alts/Subs Special Bidding Bid Evaluation Construction Contract Subtotal Hours Subtotal Dollars $ Subtotal Bidding and Negotiation Services LABOR m Subtotal Bidding and Negotiation Services REIMBURSABLES (see attached) rn TOTAL BIDDING AND NEGOTIATION SERVICES FEE 0 V v KIB Mental Health Apts FEE-60 Bid CONSULTANTS: Civil Engineering $1,500 Structural Engineering $1,500 Mechanical Engineering $1,550 Electrical Engineering $1,290 Subtotal $5,840 Overhead/Profit 10% $584 Consultants Total Labor $6,424 $11,312 $0 511.312 11 12/17/2024 DESIGN SERVICES PROPOSAL CONSTRUCTION ADMINISTRATION SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. 0 STAFF: Architect I Interior Design Construction Managel Drafter 1ExecA1CIerA1 ACC TOTAL PMgr A -III A -II I A -I I Int III Int II ID -III ID -II ID-1 CM -III CM -II CM-1 D-II Int I EA CA A $193 $147 $131 $120 1 $160 $90 $159 $121 $90 $159 $131 $100 $108 $70 $84 $42 $85 ARCHITECTURE: Project Management Conformed Documents Pre -Construction Conf Submittal Review RFIs/RFPs/CO'S Field Ob & Report 2 @ 16 hours Notice of Deficencies Substantial Compl & Report 1 @ 16 hours Final Completion & Report 1 @ 16 hours As Built Drawings Subtotal Hours Subtotal Dollars $ Subtotal Construction Administration Services LABOR m Subtotal Construction Administration Services REIMBURSABLES (see attached) rn TOTAL CONSTRUCTION ADMINISTRATION SERVICES FEE 0 V v KIB Mental Health Apts FEE-70 CA CONSULTANTS: Civil Engineering $6,000 Structural Engineering $6,000 Mechanical Engineering $18,460 Electrical Engineering $12,000 Subtotal $42,460 Overhead/Profit 10% $4,246 Consultants Total Labor $46,706 $80:742 $12278 12 12/17/2024 v N O V 4 DESIGN SERVICES PROPOSAL Jensen MEN REIMBURSABLE EXPENSES Yorba■■■ JYW Project No.: KIB Mental Health Apartments Renovation Wall MEN nc ME JYW Project No.: 24037 10 20 30 40 so 60 70 80 PHASE: Pre-D Site SD DO CD BID CA CO TOTAL TRAVEL Arch Trips 0 0 1 0 1 0 4 0 6 Cost $1,675 $0.00 $0.00 $1,675.00 $0.00 $1,675.00 $0.00 $6,700.001 $0.00 $10,050 Civil Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Struct Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Mech Trips 0 0 0 0 0 0 2 0 2 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,231.00 $0.00 $2,231 Elect Trips 0 0 0 0 0 0 2 0 2 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,231.00 $0.00 $2,231 Other Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Subtotal 1 $0 $0 $1,675 $0 $1,675 $0 $11,162 $0 $14,512 PER DIEM Arch No. Days Civil No. Days Struct No. Days Mech No. Days Elect No. Days Other No. Days Rate $0 Tota I PRINTING/COPYING 11 x 17 Copy No. Sheets Ratel $0.25 Letter Copy: No. Sheets Rater-$0.15 SCANS Rate CD's Rate POSTAGE/COURIER Rate MISSCELANEOUS Rate ENGIN REIMB Rate RENDERINGS Rate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 0 0 0 0 0 01 01 01 0 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 So $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OH/P 10% $0 $0 $168 $0 $168 $0 $1,116 $0 $1,451 III TOTAL REIMBURSABLES $$0 o 1,843 $0 $1211e63 S 27 $ II' KIB Mental Health Apts FEE-Reimb 14 12/17/2024 AGENDA ITEM #3.c. A ENGINE,E,RS, INC. December 12, 2024 Corey Wall Principal Architect Jensen Yorba Wall, Inc 522 Tenth Street Juneau, Alaska 99801 Subject: Kodiak Mental Health Apartments —Structural and Civil Fee Proposal Dear Corey: 24.1124 PND Engineers, Inc. (PND) appreciates the opportunity to assist Jensen Yorba Wall (JYW) on the Kodiak Mental Health Apartments project. We understand that the owner, Kodiak Island Borough (KIB), would like to renovate two 2-story wood -framed apartment buildings. The existing parking area will be expanded to add several required parking spaces. The project will be broken into two phases. The first phase will be to demolish all the finishes and systems in the buildings. The second phase will be to renovate the buildings including new exterior siding and roofing. The second phase will also include an expansion of the existing parking lot. You would like PND to provide structural and civil engineering design services for the second phase of the project. Structural Engineering PND's structural scope of work will include the following: 1) Perform structural analysis of the existing shear walls and provide shear wall nailing schedule and holddown details (if analysis deems them necessary). The locations of the existing shear walls will need to be as -built and provided to PND by the owner or by JYW. It is assumed that a full seismic retrofit analysis is not required by International Existing Building Code (IEBC) Section 805.3. This is based on the assumption that the openings (doors and windows) in the existing shear walls will not be altered and that the seismic weight will not be increased substantially. 2) Perform structural analysis of roof diaphragms and connections per IEBC Section 706.3.2. Provide structural details as required by the analysis. The locations of the existing shear walls will need to be provided before this task can be started. 3) Review field reports and pictures of any rot uncovered during the first phase. Provide structural details that address the rot. Ten hours of design time are included for this task. 4) Analyze existing roof framing for added weight of insulation and roofing. 9360 GLACIER HIGHWAY, SUITE 100 • JUNEAU, AK 99801 • P: 907.586.2093 Page 63 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL 5) Analyze existing wall framing for added weight of insulation and siding. Provide structural details for siding and furring connections to existing wall framing. 6) Bid phase assistance includes responding to bidder questions and assistance in preparing addenda with minor adjustments or clarifications. 7) Construction Administration (CA) will include review of submittals and responding to contractor questions (RFI's). 8) Site visits during design and construction are not included in this fee proposal. Structural deliverables will include the following: 1) 35% Schematic Design (SD). Structural deliverable will be limited to only a narrative. 2) 65% Design Development (DD). 3) 95% Construction Documents (CD). It is assumed this deliverable will be utilized for permitting. 4) 100% CD. It is assumed any permitting comments will be addressed in this deliverable. It is also assumed that this deliverable will be used for soliciting bids from general contractors. Drawings will be prepared in AutoCAD and will be suitable for building permit application, soliciting quotes from material suppliers, and for construction. Structural framing plans will not be provided. It is assumed that structural details can be referenced on Arch floor plans. Specifications will be included as structural general notes shown on the drawings. Civil Engineering PND's civil scope of work, assumptions, and exclusions include the following: 1) The civil scope of work consists of expanding the existing parking area to create sufficient parking for the renovated buildings. Limited utility replacement consists of upsizing water services to the buildings and potentially replacing a section of storm drain pipe beneath the new parking area. 2) The configuration, capacity, and size of existing water mains, sewer mains and services, and storm drain system is assumed to be adequate. Effort and budget for replacing or adding to these items is not included in this proposal. Capacity analyses of the existing systems is also excluded from the scope. 3) At this time, we understand that reconstruction of the existing parking area and walks is not required. We can provide a proposal for replacing those elements if the Owner desires. 4) A topographic survey covering adequate extents and details of the site and utilities will be performed by others. PND will be provided with a base map in AutoCAD format, point file, and digital topographic surface compatible with Civil3D. Any additional data deemed necessary for design not included in the original survey will be provided by others. ©1©ID 2 Page 64 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER 2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL 5) Civil specifications will be in CSI format. 6) Bid phase assistance includes responding to bidder questions and assistance in preparing addenda with minor adjustments or clarifications. 7) Construction Administration (CA) will include review of submittals and responding to contractor questions (RFI's). No site visits during design or construction are included in this fee proposal. Civil deliverables will include the following: 1) 35% Schematic Design (SD): design narrative. 2) 65% Design Development (DD): plans, typical sections, details and updated narrative. 3) 95% Construction Documents (CD): updated drawings and draft specifications. 4) 100% CD: final drawings and specifications. Fees Our estimated costs for services are summarized in the table below. The fees are valid considering the services, assumptions, exclusions and schedule provided herein. Description • Cost Fee Method Structural 35% SD $5,000 Fixed Structural 65% DD $5,000 Fixed Structural 95% CD $5,000 Fixed Structural 100% CD $2,000 Fixed Structural Bid $1,500 T&M Structural CA $6,000 T&M Civil 35% SD $4,000 Fixed Civil 65% DD $6,500 Fixed Civil 95% CD $7,500 Fixed Civil 100% CD $4,000 Fixed Civil Bid $1,500 T&M Civil CA $6,000 T&M - Total Fee Estimate $54,000 All design services are proposed to be performed on a fixed fee basis while bidding and CA services are proposed to be performed on a time and expenses (T&E) reimbursable basis to allow for some flexibility. We will invoice for design tasks monthly based on percentage of work complete. We will invoice T&E tasks monthly based on hours worked and expenses incurred in accordance with our standard billing rates at the time of service. Expenses and subconsultants will be invoiced at cost plus 10% administrative markup. We will not deviate from the proposed scope or exceed the authorized budgets without prior written authorization to do so. Any additional services not described herein may be performed on a time and © © 0 3 Page 65 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER 2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL expenses basis or for a negotiated fixed price at your discretion. The fees and terms of this proposal are valid for 90 days, after which we reserve the right to revisit cost and schedule. Schedule PND can commence with civil and structural design services within two weeks of receiving written notice to proceed (NTP). Civil and structural deliverable dates are yet to be determined and will hinge on when information from others is received. Thank you for considering PND Engineers for this project. If you have questions or need additional information, please feel free to contact me. We look forward to working with you. Sincerely, PND Engineers, Inc. Sean Sjostedt, P.E. Brian Nielsen, P.E., S.E. Vice President Principal © © 0 4 Page 66 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. I RSA Engineering, Inc. December 11, 2024 Mechanical & Electrical Engineers Jensen, Yorba, Wall 522 W. 10th Street Juneau, AK 99801 ATTENTION: Corey Wall Dear Corey, REFERENCE: KIB Mental Health Apartments Reconstruction Mechanical and Electrical Fee Proposal RSA Engineering is pleased to offer a fee proposal for mechanical and electrical engineering services for the referenced project. We have based our scope of work on the following assumptions: General: • The project will consist of reconstruction of the two existing 2-story apartment buildings. We understand the reconstruction work will occur after the abatement project for the buildings is completed. • The project will be delivered using a design -bid -build method. • Deliverables: We will provide four design submittals, 35% Schematic Design, 65% Design Development, 95% Construction Documents, and 100% Bid Documents. • Specifications will be prepared using CSI Master Format as part of a bound project manual. • Review Meetings: We have included time to attend ARB review meetings following the 35%, 65%, and 95% submittals. We will attend the meetings by teleconference from Anchorage. • Permitting: We will answer questions that come up during the plan review process and issue sketches or clarifications if necessary. • Bid phase services include responding to bidder questions and preparation of addenda material. • In Office Construction Administration (C/A) services include submittal review, DCVR review/response, review of operation and maintenance manuals and preparation of record drawings based upon contractor generated redline mark-ups. • On -site Construction Administration (C/A) services include 2 mechanical and 2 electrical inspections. Morhnniral- • Mechanical design will include plumbing, heating, and ventilation systems. • We understand the owner wants to use individual electric heat pumps for heating of each apartment unit. • Ventilation systems will include toilet room exhaust fans and range hood in the kitchen. We understand the owner does not want HRV units for ventilation of the apartments. • Plumbing systems will be designed to connect to site utilities designed by Civil Engineer. • Sprinkler systems will be performance specified to be designed and installed by the successful bidding Sprinkler contractor. 670 W. Fireweed Ln, Ste 200 Anchorage, AK (907) 276-0521 1 www.rsa-ak.com Page 67 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. December 11, 2024 Electrical: • Electrical Design will include power distribution, lighting and telecom systems. We understand that the electrical service may need to be upgraded to support the heat pump system. • Fire Alarm systems will be performance specified to be designed and installed by the successful bidding Fire Alarm contractor. Exclusions: • Travel delays are not included in our fee for site visits outside of Anchorage. Travel delays will be billed up to 8 hours per day of actual time including reimbursable expenses incurred. • Commissioning services, LEED services, and cost estimation services are not included in our proposal. • We have not included design for a back-up generator. • We have not included design for site utilities for sanitary sewer, water or storm drainage in our fee. We will coordinate with the civil engineer for tie-ins to plumbing utility services. • We have not included structural or civil design for support of exterior condensing units associated with the heat pump units. RSA proposes the following fees for this project with design services provided on a lump sum basis and construction administration (C/A) services on a time and expenses basis (T&E): Travel Protect Deliverables Mechanical Electrical Expenses Total 35% Schematic Design $10,260.00 $8,450.00 $18,710.00 65% Design Development $15,400.00 $12,880.00 $28,280.00 95% Construction Documents $21,845.00 $18,145.00 $39,990.00 100% Construction Documents $5,825.00 $4,985.00 $10,810.00 Design Subtotal (LS): $53,330.00 $44,460.00 $0.00 $97,790.00 Bidding & Permitting $1,550.00 $1,290.00 $2,840.00 C/A $14,620.00 $8,160.00 $22,780.00 Inspections $3,840.00 $3,840.00 $4,461.00 $12,141.00 C/A Subtotal (T&E): $20,010.00 $13,290.00 $4,461.00 $37,761.00 GRAND TOTALS: $73,340.00 $57,750.00 $4,461.00 $135,551.00 Please review and advise if this proposal is acceptable by signing below and returning a copy to our office as our notice to proceed. We have attached a copy of our Standard Terms and Conditions to provide guidelines for contractual issues in the absence of a formal contract for this project. We look forward to working with you on this project. bpp/jam/hhm 24-0490/P24-299 Attachment Accepted for Jensen, Yorba, Wall Sincerely, Brian Pekar, P.E. Principal Mechanical Engineer Page 2 of 3 Page 68 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3. c. December 11, 2024 RSA Engineering, Inc — Standard Terms and Conditions These terms and conditions are incorporated into our proposal and become part of the contract. Performance: RSA Engineering, Inc., ("RSA") and its employees will exercise the degree of skill and care expected by customarily accepted practices and procedures. No warranties, expressed or implied, are made with respect to RSA's performance, unless agreed in writing. RSA is not a guarantor of the project to which its services are directed, and responsibility is limited to work performed for the client. RSA is not responsible for acts and omissions of the client, nor for third parties not under its direct control. RSA shall not be liable for any reason for any special, indirect, or consequential damages including loss of use and/or loss of profit. RSA may rely upon information supplied by the client engaging RSA and its contractors or its consultants without independent verifications. Ownership of Documents: Documents prepared under this agreement are Instruments of Service for the sole use and benefit of the Owner. RSA retains a property interest in the work products including rights to copy and reuse. RSA grants the Owner a perpetual and non-transferrable license to reproduce the Instruments of Service for their intended use, including the right to reproduce for construction, upkeep, operation, and maintenance. RSA will incur no liability from the unauthorized use or modification of the Instruments of Service for other than their original purpose without RSA's written permission. RSA's signatures, professional seals and dates shall be removed from the Instruments of Service when these documents are used for other than their intended purposes. Governing Law: This contract shall be governed by the laws of the State of Alaska, and any lawsuits brought thereon shall be filed at the Superior Court in Third Judicial District at Anchorage, Alaska. Insurance: RSA maintains professional liability insurance coverage of $2 million occurrence/$3 million aggregate, $2 million occurrence/$4 million aggregate commercial general liability insurance, $1 million combined single limit automobile liability insurance, $1 million workers compensation and employer's liability insurance for employees performing work under this contract, and $5 million occurrence & aggregate umbrella/excess liability insurance. Indemnity. RSA shall indemnify and hold the client, agents, and employees harmless from and against any and all damages of any nature under this agreement resulting solely from negligent acts, errors or omissions of RSA, RSA's officers, agents, and subconsultants who are directly responsible to RSA. Dispute Resolution: Prior to initiating court action, RSA and the client shall in good faith seek to settle or resolve the controversy by submitting the matter to mediation in Anchorage, Alaska. Such notice shall be within the statutory time limit for commencing a legal action involving the controversy. The independent third -party Mediator will be selected by mutual consent of both Parties from a list of available members of the American Arbitration Association. If the parties do not resolve a dispute through mediation, binding dispute resolution shall be through litigation in a court of competent jurisdiction in Anchorage, AK. The prevailing party shall be entitled to an award of actual costs and attorney fees. Proposals: Proposals expire 90 days after submission to a client unless a different expiration limit is included in the proposal. RSA may withdraw or modify a proposal at any time prior to acceptance by the client. Payments: Payments for RSA Services shall be made after client's approval of RSA submission and invoice. Client shall review and approve each submission and invoice and shall pay the invoice amount within 30 days (or other agreed upon timetable) of approval. If the owner does not approve a submission, it shall be returned to RSA for revision. Invoicing: RSA will invoice on a monthly basis. All invoices shall be due and payable upon receipt. Interest charges of 1.5% per month may be assessed for unpaid balances beyond 120 days past due unless other arrangements are made. In the event billing is on a pay when paid basis, RSA and the client agree to six months past due prior to assessing interest charges unless other arrangements are made. It is agreed that in the event of failure of the client to make payments in compliance with this agreement, RSA, at its option, may terminate all services in connection with this agreement. Termination: This contract may be terminated by either party upon 30 days written notice, should the other party fail to substantially perform in accordance with the terms and conditions herein. In the event of termination, the consultant shall be paid compensation for services actually performed and for reimbursable expenses actually incurred. RSA reserves the right to complete analysis and records as are necessary to put files in order and were considered by us necessary to protect our professional reputation. Page 3 of 3 Page 69 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. Corey Wall From: Sean Sjostedt <ssjostedt@pndengineers.com> Sent: Friday, December 13, 2024 3:19 PM To: kodiaklandsurveying@ak.net Cc: Corey Wall Subject: RE: Survey for KIB Hi Jim, Thanks for getting back to us, I think that all sounds fine but will let Corey weigh in. Also, the schedule is more lax than I was thinking. There isn't a real rush on this, if that provides you any relief. February or even March would likely be fine. Sean Sjostedt I Principal Engineer PND Engineers, Inc. (0) 907.586.2093 1 (M) 208.596.2980 From: kodiaklandsurveying@ak.net <kodiaklandsurveying@ak.net> Sent: Friday, December 13, 2024 3:13 PM To: Sean Sjostedt <ssjostedt@pndengineers.com> Subject: RE: Survey for KIB Hey Sean, I am sorry for the delay, I was traveling this week and schedule got messed up a bit. I can get you the area you are needing by the end of January no problem — probably by Jan 151n It should be no problem to go - "not to exceed $5000" - but I will need to work out costs this next week to get exact figure. FYI - I can get what is within the red line but may not be able to get current topo of the parking lot area along Egan. I will try and look this weekend but been swamped at this time with work. Thanks Jim Jim Purdy Kodiak Land Surveying 907.486.1945 From: Sean Sjostedt <sslostedt@pndengineers.com> Sent: Friday, December 6, 2024 12:05 PM To: kodiaklandsurveying@ak.net Cc: Corey Wall <corev@iensenvorbawall.com> Subject: Survey for KIB Hi Jim, Following up on our call yesterday. Below is a snip of the survey limits. The project scope, for now, is far less than the limits indicate. The two long buildings to the southeast are being gutted and given a facelift but will otherwise remain. The smaller mech/laundry room between the two buildings will be demolished. The parking lot in the middle of it all will Page 70 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. be expanded over the demolished building. The limits are bigger in case the project scope expands, such as reconstructing the existing parking lot etc. I'm requesting general topo, storm drain inlets and pipe inverts, anything in terms of water/sewer that can be located, building lines, sidewalks/stairs/thresholds on the front of the long buildings to remain (not worried about anything on the back). Deliverables from you would be a base drawing in CAD, point file, and surface compatible with importing to Civil3D. We are a sub to JYW on this project. Corey wall (cc'd) is the team lead and you should direct your proposal to him please. Corey is trying to have fees assembled by the end of next week. Schedule is a little loose ... do you think we could have deliverables in January sometime if you received NTP in the next couple weeks? Corey, if you think the survey limits are way to big for what's anticipated, please weigh in. Jim is local and could do pickup work relatively easily though he is busy and traveling a lot. z Page 71 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. m�o�m Sean Sjostedt I Principal Engineer 9360 Glacier Hi hwa , Suite 100, Juneau, AK 99801 (0) 907.586.2093 1 (M) 208.596.2980 ssiostedt@pndengineers.com W W W. Pndengi neers.com Page 72 of 77 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3. d. KODIAK ISLAND BOROUGH STAFF REPORT MAY 28, 2026 ASSEMBLY WORK SESSION SUBJECT: Nonprofit Funding Process Review ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: ALTERNATIVES: FISCAL IMPACT: The Manager's budget proposed the following nonprofit funding amounts: $100,000 Kodiak Colleges $85,000 Non -Profit Health & Social Services $85,000 Non -Profit Education/Culture & Recreation Additionally, if the Assembly decides to grant the use of Opioid Class Action Settlement funds, the amount available is $66,000, and if the Assembly decides to grant the use of Fisheries Economic Development funds, the amount available is $267,243 OTHER INFORMATION: Kodiak Island Borough Nonprofit Funding Process Review Page 73 of 77 AGENDA ITEM #3.d. FY26 Nonprofit Funding Calendar June 4 Budget Adopted June 8 Nonprofit Funding Application period opens June 30 Nonprofit Funding Applications Due July 2 Summarized information and applications emailed to Assembly July 9 Work session review of applications/requests, initial proposal of funding July 30 Work session review of nonprofit funding allocations August 6 Assembly approval of nonprofit funding August 10 Distribution of nonprofit funding agreements August 21 Nonprofit funding agreements due August 24 Submit check requests to Finance Department for distribution of funds to organizations with signed agreements Page 74 of 77 Nonprofit Funding Process Review AGENDA ITEM #3.d. Kodiak Island Borough Nonprofit Funding Application The Kodiak Island Borough Assembly has made funding available for nonprofit organizations that serve Kodiak Island Borough residents during the period of July 1, 2026, through June 30, 2027. To be considered for funding, this application must be completed and submitted to the Kodiak Island Borough Manager's Office, 710 Mill Bay Road, Room 124, Kodiak, Alaska 99615 or via email to mchristiansen@kodiakak.us by June 30, 2026. Organizations that provide essential community services and offer significant services to vulnerable populations in the community may request grant funding in an amount up to $25,000. Organizations smaller in size or scope, or those that provide important but less -essential community services for vulnerable populations, may request funding in an amount up to $5,000. Additionally, applicants may apply for funding of projects or programs that include opioid abatement and remediation efforts using the Borough's allocated opioid remediation funds. Please find the acceptable uses for opioid remediation funds at www.nationalopioidsettlement.com. Borough staff will review submitted applications and assemble a list of requests for the Assembly's consideration. The Assembly will then provide the final approval of funding amounts. The Borough Assembly reserves the right to deny funding to an organization, as a simple majority of the Assembly sees fit. Please note that the Kodiak Island Borough will not fund religious worship, instruction, or proselytization. Applications will be evaluated based on the nature of the services provided within the community, and how well the proposed project or service compliments the powers of the Kodiak Island Borough. Organization Name: Mailing Address: Contact Name: Phone: 1. SERVICES Email Address: 1.1 Describe the organization and the service(s) it provides to the Kodiak Island community. Response: Kodiak Island Borough Nonprofit Funding Application Page 75 of 77 Nonprofit Funding Process Review AGENDA ITEM #3.d. 1.2 The powers of the Kodiak Island Borough are: • Education 0 Emergency Services Planning 0 Road Services • Health • Economic Development • Street Lighting • Planning & Zoning 0 Fire Protection & EMS • Parks & Recreation 0 Animal Control Describe how the project or service for which funding is requested will be consistent with the powers of the Borough. Response: 2. FINANCIAL INFORMATION 2.1 Amount requested. 2.2 Provide a budget for expending the funds requested. Additional financial information is not needed. Response: 3. OTHER Did the organization receive funding from the Kodiak Island Borough during the period of July 1, 2025 — June 30, 2026? Yes_ No If yes, then the attached grant report must be completed and submitted with this application. CERTIFICATION Provide the printed name, title and signature of a person authorized to sign on behalf of the organization. By signing below, I certify that the information provided in this application is true, complete, and accurate to the best of my knowledge. Printed name, title Signature Date Kodiak Island Borough Nonprofit Funding Application Page 76 of 77 Nonprofit Funding Process Review AGENDA ITEM #3.d. KODIAK ISLAND BOROUGH GRANT REPORT Please complete this report based on funds received from the Kodiak Island Borough during the period July 1, 2025, through June 30, 2026. Organization Name: 2025-2026 Grant Amount: $ 1. Describe the accomplishments made with grant funds (limit 500 words): 2. Provide a breakdown of how the grant funds were expended: Funds not expended by June 30th must be refunded to the Kodiak Island Borough. Signature Date Printed Name and Title Kodiak Island Borough Nonprofit Funding Application Page 77 of 77 Nonprofit Funding Process Review