A. Applicability. Unless provided otherwise, this chapter shall apply to the taxation of all marijuana cultivated within the borough for commercial or retail sale purposes, including marijuana cultivated by a standard marijuana cultivation facility and a limited marijuana cultivation facility.

B. Purpose. The purpose of this chapter is to provide for the levy of an excise tax on marijuana cultivated within the borough by any marijuana cultivation facility, and the enforcement of such tax.

C. Authority. This chapter and the regulations related to marijuana establishments herein are adopted pursuant to the authority granted by AS 17.38.100 and 29.35.010(6). [Ord. FY2017-27 §2, 2017].