GENERAL INSTRUCTIONS
Finance De partment
PO Box 531
Wrangell, AK 99929
(907) 874-2381
Definitions (WMC 5.09.010)
“Flower and bud” means the hairy, sticky, or crystal-covered parts of mature female marijuana plants generally harvested for their
high potency content.
“Marijuana” has the meaning given in AS 17.38.900.
“Marijuana cultivation facility” has the meaning given in AS 17.38.900 and includes both a standard marijuana cultivation facility
as licensed under 3 AAC 306.400 and a limited marijuana cultivation facility as licensed under 3 AAC 306.400.
“Marijuana establishment” has the meaning given in AS 17.38.900.
“Marijuana product manufacturing facility” has the meaning given in AS 17.38.900.
“Marijuana testing facility” has the meaning given in AS 17.38.900.
“Retail marijuana store” has the meaning given in AS 17.38.900.
“Transfer” means the exchange of marijuana, with or without consideration, or by barter, between marijuana establishments, or
within marijuana establishments possessing multiple permits, for commercial purposes. [Ord. 933 § 2, 2017.]
If you have any questions regarding these filing requirements, please contact: City & Borough of Wrangell
A. The taxes due and the return must be received or postmarked by the last day of each calendar month following the month
covered by the return. If the last day of the month falls on a weekend or holiday, the return must be received or postmarked on
or before the next business day.
B. A separate monthly return must be filed by a licensee, even if there was no activities subject to excise taxation for that
month.
C. The return must state a total count of the number of ounces, calculated to the third decimal place, of marijuana or
marijuana product transferred from the licensed cultivation facility, along with the amount of excise tax due with other
supporting documentation.
D. Documents and records substantiating this tax return must be kept for a minimum of three (3) years and are subject to
inspection by the City & Borough of Wrangell with at least one week's notice.
E. Penalties and Interest:
Failure to Pay Timely
Pursuant to WMC 5.09.050, a penalty of 15% of the unpaid tax shall be assessed if the tax is not paid one month from the
reporting month.
Pursuant to WMC 5.09.050, interest shall accrue monthly on the unpaid taxes due at a rate of 15% percent annually from
the date of delinquency until paid.
F. Make sure to sign and date your return.