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A. The borough hereby levies 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.

B. All nonexempt marijuana transferred from a marijuana cultivation facility shall be 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 (B)(1) of this section 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.

C. A marijuana cultivation facility that is also licensed as a marijuana product manufacturing facility must pay tax on all marijuana transferred from the cultivation facility to the product manufacturing facility for the month in which the marijuana was transferred.

D. A marijuana cultivation facility that is also licensed as a retail marijuana store must pay tax on all marijuana transferred from the cultivation facility to the retail marijuana store for the month in which the marijuana was transferred. [Ord. FY2017-27 §2, 2017].