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
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.