while (my $entry = <DB>) {
   chomp(my @fields = split(/\t/, $entry));
   push @records, \@fields;
}

@records = sort { $a->[1] cmp $b->[1] } @records;

for my $fields (@records) {
   print <<ENDHTML;
   <li><a href="#$fields->[0]">$fields->[0] ($fields->[1])</a></li>
ENDHTML
}