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26th Legislature(2009-2010)

Bill Text 26th Legislature


00                             SENATE BILL NO. 312                                                                         
01 "An Act providing for a reduction in the excise tax to $34.50 for a passenger for each                                  
02 voyage on a commercial passenger vessel; providing for a reduction in the state excise                                  
03 tax imposed on a passenger on a commercial passenger vessel by the amount of tax on a                                   
04 passenger traveling on a commercial passenger vessel imposed by a municipality that                                     
05 does not elect to receive an appropriation of a portion of the proceeds from the state tax;                             
06 authorizing an appropriation from the proceeds from the excise tax imposed on a                                         
07 passenger on a commercial passenger vessel for state-owned infrastructure to properly                                   
08 provide for commercial vessel or passenger visits; requiring a municipality receiving                                   
09 funds appropriated from the excise tax imposed on a passenger on a commercial                                           
10 passenger vessel to use the funds to improve port and harbor facilities and other services                              
11 and infrastructure to properly provide for commercial passenger vessel or passenger                                     
12 visits; limiting the reduction for the excise tax imposed by a municipality on a passenger                              
01 on a commercial passenger vessel to $17.25 a passenger for each voyage; requiring the                                   
02 Department of Commerce, Community, and Economic Development to prepare and                                              
03 submit a report on the needs of communities to safely and efficiently host passengers                                   
04 subject to the state tax imposed on a passenger on a commercial passenger vessel, and to                                
05 summarize the extent to which appropriations from the state tax have been used to                                       
06 defray the costs of meeting those needs; eliminating the authority to appropriate funds                                 
07 received from the excise tax imposed on a passenger on a commercial passenger vessel to                                 
08 an area of the state that is not one of the first five ports of call in the state for a                                 
09 commercial passenger vessel carrying a passenger subject to the state excise tax imposed                                
10 on a passenger of that vessel; and providing for an effective date."                                                    
11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
12    * Section 1. AS 43.52.200 is amended to read:                                                                      
13            Sec. 43.52.200. Levy of excise tax on overnight accommodations on                                          
14       commercial passenger vessels. There is imposed an excise tax on passengers                                  
15       traveling [TRAVEL] on commercial passenger vessels providing overnight                                        
16       accommodations that anchor or moor on [IN] the state's marine water with the                              
17       intent to allow passengers to embark or disembark.                                                          
18    * Sec. 2. AS 43.52.210 is amended to read:                                                                         
19            Sec. 43.52.210. Rate of tax. The tax imposed by AS 43.52.200 - 43.52.295 is                                
20       levied at a rate of $34.50 for [$46] a passenger for each [PER] voyage.                                   
21    * Sec. 3. AS 43.52.230(a) is amended to read:                                                                      
22            (a)  The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 [ON                                
23       TRAVEL ON COMMERCIAL PASSENGER VESSELS PROVIDING                                                                  
24       OVERNIGHT ACCOMMODATIONS IN THE STATE'S MARINE WATER] shall                                                       
25       be deposited in a special "commercial vessel passenger tax account" in the general                                
26       fund. The legislature may appropriate money from this account for the purposes                                    
27       described in (b) [AND (c)] of this section, for state-owned port and harbor facilities,                           
01       other services and infrastructure to properly provide for commercial passenger                            
02       vessel or passenger [WATERCRAFT] visits, to enhance the safety and efficiency of                              
03       interstate and foreign commerce, and such other lawful purposes as determined by the                              
04       legislature.                                                                                                      
05    * Sec. 4. AS 43.52.230(b) is amended to read:                                                                      
06            (b)  For each voyage of a commercial passenger vessel providing overnight                                    
07       accommodations, the commissioner shall identify the first five ports of call in the state                         
08       and the number of passengers on board the vessel at each port of call. Subject to                                 
09       appropriation by the legislature, the commissioner shall distribute to each port of call                          
10       $5 for each [PER] passenger of the tax revenue collected from the tax imposed                             
11       [LEVIED] under AS 43.52.200 - 43.52.295. If the port of call is a city located within a                           
12       borough not otherwise unified with the borough, the commissioner shall, subject to                                
13       appropriation by the legislature, distribute $2.50 for each [PER] passenger to the city                       
14       and $2.50 to the borough. Each port of call receiving funds under this section shall use                          
15       the funds [IN A MANNER CALCULATED] to improve port and harbor facilities and                                      
16       other services and infrastructure to properly provide for commercial passenger                            
17       vessel or passenger [WATERCRAFT] visits and to enhance the safety and efficiency                              
18       of interstate and foreign commerce.                                                                               
19    * Sec. 5. AS 43.52.250 is amended by adding new subsections to read:                                               
20            (b)  The tax imposed by AS 43.52.200 - 43.52.295 shall be reduced by the total                               
21       amount of a tax on a passenger traveling on a commercial passenger vessel imposed                                 
22       on the passenger by a municipality.                                                                               
23            (c)  The tax reduction under (b) of this subsection                                                          
24                 (1)  applies only to taxes imposed by a municipality that did not elect to                              
25       receive funds under AS 43.52.200 - 43.52.295 by December 17, 2007; and                                            
26                 (2)  may not exceed 50 percent of the tax rate imposed under                                            
27       AS 43.52.210.                                                                                                     
28    * Sec. 6. AS 43.52 is amended to add a new section to read:                                                        
29            Sec. 43.52.260. Periodic report. The Department of Commerce, Community,                                    
30       and Economic Development shall, every three years, prepare and submit to the                                      
31       governor, the legislature, and the public a report that                                                           
01                 (1)  addresses the projected needs of communities to safely and                                         
02       efficiently host passengers that pay taxes under AS 43.52.200 - 43.52.295; and                                    
03                 (2)  summarizes the extent to which appropriations of the proceeds of                                   
04       the tax have been used to defray the cost of meeting the needs described in (1) of this                           
05       subsection.                                                                                                     
06    * Sec. 7. AS 43.52.295(4) is amended to read:                                                                      
07                 (4)  "voyage" means any trip or itinerary lasting more than 72 hours on                             
08       the state's marine water.                                                                                     
09    * Sec. 8. AS 43.52.230(c) is repealed.                                                                             
10    * Sec. 9. This Act takes effect immediately under AS 01.10.070(c).                                                 
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