3.45.010 Definitions.
In this chapter:
A. “The gross production value” means the value per unit at the point of severance multiplied by the number of recovered units of the natural resources sold during the calendar quarter.
B. “Severer or harvester” means a person, company, corporation or other entity engaged in the business of severing or harvesting natural resources. This includes offshore processors of fish products who process, deliver, catch, or receive fish products within the boundaries of the Kodiak Island Borough.
C. “Calendar quarter” means any one of the following three-month periods beginning July 1st after the date of the setting of the mill levy: July 1st to September 30th, October 1st to December 31st, January 1st to March 31st, and April 1st to June 30th.
D. “Recovered units” means all units mined, felled, extracted, or removed whether produced directly or contractually during the period of production.
E. “Point of severance” for purposes of computing the tax is defined as:
1. Prepared for transport at the mine site in the case of resources as defined in KIBC 3.45.020(A);
2. The yard scale in the case of resources defined in KIBC 3.45.020(B);
3. The scale at the pit or quarry in the case of resources as defined in KIBC 3.45.020(C);
4. The dock in the case of resources defined in KIBC 3.45.020(D). [Ord. 91-03 §2, 1991. Formerly §3.26.010].