Section 12 AAC 12.010 - Business license fees(a) The fee for a business license, for all or part of the initial (1) annual license period, is $50 if a person seeks an annual license, except that the fee is $25 if the person seeks an annual license for which the fee is reduced under AS 43.70.030(a)(1) or (2); or(2) biennial license period, is $100 if a person seeks a biennial license, except that the fee is $50 if the person seeks a biennial license for which the fee is reduced under AS 43.70.030(a)(1) or (2).(b) The business license renewal fee is $50 if a person seeks to renew for the next annual license period, or $100 if a person seeks to renew for the next biennial license period, except that the business license renewal fee is $25 if the person seeks to renew, for the next annual license period, a license for which the fee is reduced under AS 43.70.030(a)(1) or (2), or $50 if the person seeks to renew, for the next biennial license period, a license for which the fee is reduced under AS 43.70.030(a)(1) or (2). Notwithstanding 12 AAC 02.020 and 12 AAC 02.030, the department will not prorate the first license renewal fee for a business license following initial licensure.(d) The fee under AS 43.70.075 for a business license endorsement or for renewal of an endorsement is $100 for each location or outlet in a location where the person offers tobacco products, electronic smoking products, or products containing nicotine for sale, regardless of whether the business license to which each endorsement is attached is annual or biennial.(e) A business license that has been issued under this section is non-refundable in accordance with 12 AAC 02.015.Eff. 3/11/89, Register 109; am 11/4/98, Register 148; am 6/27/2004, Register 170; am 12/13/2009, Register 192; am 3/26/2015, Register 213, April 2015; am 1/1/2019, Register 228, January 2019Authority:AS 08.01.010
AS 08.01.065
AS 08.01.100
AS 43.70.020
AS 43.70.030
AS 43.70.075
AS 43.70.090