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A. Applicability. Unless otherwise expressly provided, this chapter shall apply areawide to all cigarettes and tobacco products brought into or acquired in the borough, including smokeless tobacco products and electronic cigarettes.

B. Purpose and Intent. It is the purpose and intent of this chapter to provide for the levy, collection and enforcement of the excise tax from the distributor who brings cigarettes or other tobacco products into the borough. The excise tax is levied when a distributor brings, or causes to be brought, cigarettes or other tobacco products into the borough from outside the borough for sale.

C. Authority. This chapter and the regulations related to tobacco herein are adopted pursuant to the authority granted by AS 29.35.10. [Ord. FY2018-04B §2, 2017; Ord. FY2018-04 §2, 2017].