Those engaged in businesses in the marijuana industry are required by Kodiak Island Borough Code 5.02.050. To obtain this license an applicant must:
1. Complete a licensing application form provided by the finance department;

2. Provide proof of initial zoning compliance, issued per KIBC 17.15.060;

3. Provide a copy of the state of Alaska marijuana business license issued by the Alaska Marijuana Control Board;

4. Provide a copy of the certificate(s) of registration for marijuana-specific taxes imposed in applicable jurisdictions; and

5. Pay licensing fee per KIBC 5.02.100. 

Per Kodiak Island Borough Code chapter 3.70.030, the Borough has levied an excise tax on all marijuana cultivated in any facility licensed pursuant to 3 AAC 306.300, including standard marijuana cultivation facilities, and limited marijuana cultivation facilities. 

All non-exempt marijuana transferred is taxed as follows: 

1. Any part of the flower and bud, as defined in 15 AAC 61.290, will be taxed, on a per-ounce basis, at a rate equal to 20 percent of any per-ounce excise tax imposed by the state of Alaska on the date of transfer pursuant to AS 43.61.010, or $10.00 per ounce, whichever is greater;

2. All remaining portions of the plant not included in subsection (1) will be taxed, on a per-ounce basis, at a rate equal to 20 percent of any per-ounce excise tax imposed by the state of Alaska on the date of transfer pursuant to AS 43.61.010, or $3.00 per ounce, whichever is greater.

Exemption information is found in Kodiak Island Borough Code section 3.70.040.