00 HOUSE BILL NO. 92                                                                                                     
01 "An Act relating to municipal taxation of alcoholic beverages."                                                         
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
03    * Section 1.  AS 04.21.010(c) is amended to read:                                                                  
04  (c)  A municipality may not impose taxes on alcoholic beverages except a                                              
05   (1)  property tax on alcoholic beverage inventories;                                                                 
06   (2)  sales tax on alcoholic beverage sales ; a sales tax may be imposed                                             
07 on alcoholic beverages even if other sales are not taxed, or, if other sales are                                        
08 taxed, a sales tax on alcoholic beverages may be equal to, higher than, or lower                                        
09 than a sales tax  [IF SALES TAXES ARE] imposed on other sales within the                                               
10 municipality;  and                                                                                                    
11   (3)  [SALES TAX ON ALCOHOLIC BEVERAGE SALES THAT WAS                                                                 
12 IN EFFECT BEFORE JULY 1, 1985; AND                                                                                      
13    (4)]  sales and use tax on alcoholic beverages if the sale of alcoholic                                             
14 beverages within the municipality has been prohibited under AS 04.11.491(a)(1), (4),                                    
01 or (5).                                                                                                                 
02    * Sec. 2.  AS 29.45.650(a) is amended to read:                                                                     
03  (a)  Except as provided in [AS 04.21.010(c) AND IN] (f) and (h) of this                                               
04 section, a borough may levy and collect a sales tax on sales, rents, and on services                                    
05 provided in the borough.  The sales tax may apply to any or all of these sources.                                       
06 Exemptions may be granted by ordinance.