Alaska § 04.21.010 - Municipal regulation and taxation.

§ 04.21.010. Municipal regulation and taxation.

 (a) A municipality may adopt ordinances governing the importation, barter, sale, and consumption of alcoholic beverages within the municipality and may ban possession of alcoholic beverages under AS 04.11.491 (a)(5). An ordinance adopted under this section may not be inconsistent with this title or regulations adopted under this title. In a municipality that has adopted a local option under AS 04.11.491 (a)(1), (2), or (3), an ordinance is not inconsistent with this title if it limits        (1) the monthly amounts of alcoholic beverages a person may import into the municipality;

 (2) the percent of alcohol by volume that an alcoholic beverage may contain; a limit imposed under this paragraph may not be less than 40 nor more than 76 percent alcohol by volume; or

 (3) the type of alcoholic beverage container that may be possessed in the municipality.

 (b) After the adoption of a local option under AS 04.11.491 (a), a municipality may adopt an ordinance making the sale, importation, or possession of alcoholic beverages a misdemeanor to the extent prohibited under the local option. The ordinance may not be inconsistent with this title or the regulations adopted under this title.

 (c) A municipality may not impose taxes on alcoholic beverages except a        (1) property tax on alcoholic beverage inventories;

 (2) sales tax on alcoholic beverage sales if sales taxes are imposed on other sales within the municipality;

 (3) sales tax on alcoholic beverage sales that was in effect before July 1, 1985; and

 (4) sales and use tax on alcoholic beverages if the sale of alcoholic beverages within the municipality has been prohibited under AS 04.11.491 (a)(1), (4), or (5).

 (d) At least 10 days before the date set for municipal action on an application for the issuance, renewal, relocation, or transfer of ownership of a proposed license, the municipality shall provide written notice of the proposed action and the time and place for a hearing to a community council that        (1) is established by municipal charter or ordinance to advise the municipal governing body; and

 (2) has jurisdiction over the area affected by the proposed action.