Alaska Stat. § 04.09.100

Current through Chapter 61 of the 2024 Legislative Session and 2024 Executive Orders 125, 133 through 135
Section 04.09.100 - General wholesale license
(a) A general wholesale license authorizes the holder to sell alcoholic beverages at wholesale. The holder of a general wholesale license may not sell to a person not licensed under this title, except as provided in AS 04.21.040.
(b) The biennial general wholesale license fee is $2,000.
(c) In addition to the license fee under (b) of this section, the holder of a general wholesale license shall pay an annual fee based on the total value of business transacted by the wholesale business, including the excise tax imposed by AS 43.60.010. If the total value of business transacted during the calendar year including the excise tax imposed by AS 43.60.010 is
(1) less than or equal to $100,000, then the annual fee is $0;
(2) over $100,000 and not over $150,000, then the annual fee is $250;
(3) over $150,000 and not over $200,000, then the annual fee is $500;
(4) over $200,000 and not over $250,000, then the annual fee is $750;
(5) over $250,000 and not over $300,000, then the annual fee is $1,000;
(6) over $300,000 and not over $350,000, then the annual fee is $1,250;
(7) over $350,000 and not over $400,000, then the annual fee is $1,500;
(8) over $400,000 and not over $500,000, then the annual fee is $2,000;
(9) over $500,000 and not over $600,000, then the annual fee is $2,500;
(10) over $600,000 and not over $700,000, then the annual fee is $3,000;
(11) over $700,000 and not over $800,000, then the annual fee is $3,500;
(12) over $800,000 and not over $1,000,000, then the annual fee is $4,500;
(13) over $1,000,000, then the annual fee is $10,000.

AS 04.09.100

Added by SLA 2022, ch. 8,sec. 13, eff. 1/1/2024.