3.70.050 Tax returns.
A. On or before 30 days after the end of each month, licensees shall submit to the finance director a tax return, upon forms provided by the finance director, for each license, and submit payment for the taxes due as prescribed by the finance director.
B. The return shall be signed under penalty of perjury by the licensee or agent and shall include:
1. A copy of the tax return for that month submitted by the licensee to the Alaska Department of Revenue in accordance with 15 AAC 61.010;
2. The name and address of the licensee;
3. The name and address of the person filing the return, if different from the licensee;
4. The number of the zoning compliance permit issued under KIBC 17.15.060;
5. The name under which the marijuana cultivation facility is being operated;
6. A report setting forth the total amount of marijuana transferred from the marijuana cultivation facility in ounces, with fractional ounces calculated to the third decimal place, for the preceding month;
7. The amount of tax due;
8. Such other information and supporting documentation which may be required by the finance director.
C. A marijuana cultivation facility licensed under this chapter shall file a tax return by 30 days after the end of the previous month, even if it did not cultivate or transfer any marijuana in the borough during the preceding month.
D. The taxes imposed under this chapter and the return required by this section must be received by the finance director or postmarked within 30 days following the month covered by the return.
E. A separate tax return must be filed for each location when a taxpayer is operating in several locations within the borough. [Ord. FY2017-27 §2, 2017].