Skip to main content
Loading…
This section is included in your selections.

The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

A. “Borough” means the Kodiak Island Borough, Alaska.

B. “Brought into or acquired” includes all manners, ways, and modes of bringing into or obtaining cigarettes or tobacco products in the borough.

C. “Buyer” means a person who brings into or acquires in the borough cigarettes or other tobacco products for his own consumption from any source other than a manufacturer, distributor, direct-buying retailer or retailer.

D. “Cigarette” means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, adulterated, or mixed with another ingredient, if the wrapper or cover of the roll is made of paper or a material other than tobacco.

E. “Department” means the borough finance department.

F. “Direct-buying retailer” means a person who is engaged in the sale of cigarettes or other tobacco products at retail in the borough, and who brings or causes them to be brought into the borough.

G. “Distributor” means a person who brings cigarettes or other tobacco products or causes them to be brought into the borough, and who sells or distributes them to others for resale in the borough.

H. “Inventory count” means the effective date and details of a count by description, including the trade name and brand, purchase price and total quantity on hand of all cigarettes and other tobacco products. Detail must be subtotaled and distinguished between cigarettes and other tobacco products which are taxable and cigarettes and other tobacco products which were acquired exempt of the borough excise tax under this chapter.

I. “Licensee” means a person licensed under this chapter.

J. “Manufacturer” means a person who makes, fashions or produces cigarettes or other tobacco products for sale to distributors or other persons within the borough.

K. “Other tobacco products” means:

1. A cigar;

2. A cheroot;

3. A stogie;

4. A perique;

5. Snuff and snuff flour;

6. Smoking tobacco, including granulated, plug-cut, crimp-cut and ready-rubbed tobacco, and any form of tobacco suitable for smoking in a pipe or cigarette;

7. Chewing tobacco, including cavendish, twist, plug, or scrap tobacco and tobacco suitable for chewing;

8. An article or product made wholly or in part of tobacco or a tobacco substitute or otherwise containing nicotine that is expected or intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means, but not including a cigarette as defined in this section or a tobacco substitute prescribed by a licensed physician or drugs, devices or combination products authorized for sale by the United States Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act; or

9. Any electronic smoking product as defined in AS 43.70.110, and any noncombustible device that can be used to deliver aerosolized or vaporized nicotine to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. An electronic smoking device includes any component, part, or accessory of such a device, whether or not sold separately, and includes any substance intended to be aerosolized or vaporized during the use of the device. Electronic smoking device does not include any battery or battery charger when sold separately. In addition, electronic smoking device does not include drugs, devices or combination products authorized for sale by the United States Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act.

L. “Person” includes an individual, company, partnership, joint venture, joint agreement, association (mutual or otherwise), corporation, estate, trust, business trust, receiver or trustee, syndicate, or political subdivision of this state, or combination acting as a unit, including individuals who are employees or officers of any of the such entities who are under a duty to perform an act concerning which a violation of this chapter could occur. It is the intent of this chapter that such persons be personally liable for unremitted taxes.

M. “Place of business” means a place where cigarettes or other tobacco products are sold, or where they are brought or kept for the purpose of sale or consumption, including a vessel, vehicle, airplane or train.

N. “Purchase” means the acquisition of ownership or possession of cigarettes or other tobacco products from any source.

O. “Record” means a group of logically related fields of information concerning events affecting an organization, which is an integral part of an accounting information system, where separate, identifiable transaction data is entered as historical data.

P. “Retail” means a sale to a consumer or to any person for any purpose other than for resale.

Q. “Retailer” means a person in the borough who is engaged in the business of selling cigarettes or other tobacco products at retail.

R. “Sale” includes a sale, barter, exchange and every other manner of transferring the ownership of personal property.

S. “Tax” means the cigarette and other tobacco products excise tax assessed pursuant to this chapter.

T. “Tax return” means the quarterly report to be submitted to the department as required by this chapter.

U. “Vending machine operator” means a person who brings or causes cigarettes or tobacco products to be brought into the borough and who owns or operates a vending machine that dispenses cigarettes, whether the vending machine is installed on the person’s own premises or installed elsewhere.

V. “Wholesale price” means the established price for which a manufacturer sells a tobacco product to a distributor or other person, after deduction of a discount or other reduction received by the distributor for quantity or cash. [Ord. FY2021-12 §2, 2020; Ord. FY2018-04 §2, 2017].