Excise Taxes

Cigarette and Tobacco Excise Tax

A license is required for dealers who sell, purchase, possess or acquire cigarettes or tobacco products in the Borough as a manufacturer, distributor, direct-buying retailer, or vending machine operator.
​
​License application
​Reporting Form
​
​The cigarette and tobacco products excise tax is calculated as described in KIB code section 3.80.030.

Marijuana Excise Tax

An overview of the process for businesses in regards to marijuana can be found here. 

Those engaged in businesses in the marijuana industry are required by KIB code 5.02.050 a business license. 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 KIB code 5.02.100.

Per Kodiak Island Borough Code 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 described in KIB code 3.70.030. 

Exemption information is found in KIB code 3.70.040.

Marijuana Business License Application
Monthly Marijuana Excise Tax Return