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 regard 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:
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.