Marijuana Excise Taxes - City & Borough of Wrangell

Wrangell Municipal Code 5.09.035 - Monthly excise tax returns and payment of excise tax due

A. Every marijuana cultivation facility licensee within the City and Borough of Wrangell shall, on or before the last day of each calendar month, submit to the director of finance an excise tax return, upon forms provided by the finance department, and submit payment for the excise taxes due.

1. The return shall be signed under penalty of perjury by the licensee or agent and shall include:

a. A copy of the state marijuana excise tax return for that month submitted by the licensee to the Alaska Department of Revenue in accordance with 15 AAC 61.010;

b. The name and address of the licensee;

c. The name and address of the person filing the return, if different from the licensee;

d. The name under which the marijuana cultivation facility is being operated;

e. A report setting forth the total amount of marijuana transferred from the licensed marijuana cultivation facility in ounces, with fractional ounces calculated to the third decimal place, for the preceding month;

f. The amount of excise tax due;

g. Such other information and supporting documentation which may be required by the finance director.

B. A licensed marijuana cultivation facility in the City and Borough of Wrangell shall file an excise tax return each month.

C. The excise taxes imposed under this chapter and the return required by this section must be received by the finance director, or postmarked on or before the last day of each calendar month following the month covered by the return.

D. A separate excise tax return must be filed for each location when a licensee is operating in several locations within the borough. [Ord. 933 § 2, 2017.]

Please visit www.codepublishing.com/AK/Wrangell for the complete and updated Wrangell Municipal Code, Title 5, Chapter 5.09 - Excise Tax on Marijuana.

PLEASE NOTE: The Marijuana Excise Tax is separate from and in addition to Sales Tax.