00                      CS FOR SENATE BILL NO. 102(L&C)                                                                    
01 "An Act increasing the amount of revenue received by the state from charitable gaming                                   
02 activities; relating to taxes on pull-tabs; and providing for an effective date."                                       
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 05.15.128(a) is amended to read:                                                                  
05            (a)  The department shall revoke the license of an operator who does not                                     
06                 (1)  report an adjusted gross income of at least 15 percent of gross                                    
07       income annually based on the total operation of the operator; [OR]                                                
08                 (2)  pay to each authorizing permittee annually at least 30 percent of the                              
09       adjusted gross income, as determined under (1) of this subsection, from a pull-tab                                
10       activity or at least 10 percent of the adjusted gross income, as determined under (1) of                          
11       this subsection, from a gaming activity other than pull-tabs, received from activities                            
12       conducted on behalf of the authorizing permittee; or                                                          
13                 (3)  pay the tax imposed under AS 05.15.184.                                                      
14    * Sec. 2.  AS 05.15.184 is amended to read:                                                                        
01            Sec. 05.15.184.  Pull-tab tax.  A pull-tab distributor shall collect a tax of 15                       
02       [THREE] percent of [AN AMOUNT EQUAL TO] the ideal net on [GROSS                                               
03       RECEIPTS LESS PRIZES AWARDED ON] each series of pull-tabs distributed.  The                                       
04       pull-tab distributor shall pay to the department the tax collected in the preceding                               
05       month at the time that the report under AS 05.15.183(d) is filed with the department.                             
06    * Sec. 3.  The uncodified law of the State of Alaska is amended by adding a new section to                         
07 read:                                                                                                                   
08       TRANSITION:  REGULATIONS.  Notwithstanding sec. 5 of this Act, the                                                
09 Department of Revenue may proceed to adopt regulations necessary to implement the changes                               
10 made by this Act.  The regulations take effect under AS 44.62 (Administrative Procedure                                 
11 Act), but not before the effective date of secs. 1 and 2 of this Act.                                                   
12    * Sec. 4.  Notwithstanding sec. 5 of this Act, sec. 3 of this Act takes effect immediately                         
13 under AS 01.10.070(c).                                                                                                  
14    * Sec. 5.  Except as provided in sec. 4 of this Act, this Act takes effect July 1, 2003.