HB 118: "An Act relating to seafood marketing, to the definition of 'seafood' for purposes of the Alaska Seafood Marketing Institute, and to an aquatic farm product marketing tax; and providing for an effective date."
00HOUSE BILL NO. 118 01 "An Act relating to seafood marketing, to the definition of 'seafood' for purposes 02 of the Alaska Seafood Marketing Institute, and to an aquatic farm product 03 marketing tax; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 16.51.090 is amended to read: 06 Sec. 16.51.090. POWERS OF BOARD. In carrying out the powers of the 07 institute, the board may 08 (1) adopt, alter, and use a corporate seal; 09 (2) prescribe, adopt, amend, and repeal bylaws; 10 (3) sue and be sued in the name of the institute; 11 (4) enter into any agreements necessary to the exercise of its powers 12 and functions; 13 (5) cooperate with a public or private board, organization, or agency 14 engaged in work or activities similar to the work or activities of the institute, including
01 entering into contracts for joint programs of consumer education, sales promotion, 02 quality control, advertising, and research in the production, processing, or distribution 03 of seafood; 04 (6) conduct, or contract for, scientific research to develop and discover 05 health, dietetic, or other uses of seafood harvested and processed in the state; 06 (7) receive contributions of money from persons; 07 (8) establish offices in the state and otherwise incur expenses incidental 08 to the performance of its duties; 09 (9) appear on behalf of the institute before boards, commissions, 10 departments, or other agencies of municipal, state, or federal government; 11 (10) acquire, hold, lease, sell, or otherwise dispose of property, but such 12 property is limited to that which is necessary to the administrative functioning of the 13 office of the institute; 14 (11) establish and maintain one or more bank accounts for the 15 transaction of the institute's business; 16 (12) prepare market research and product development plans for the 17 promotion of any species of seafood and their by-products that may be harvested in 18 the state and processed for sale; 19 (13) establish committees related to the marketing of seafood 20 [SALMON] and seafood [SALMON] products; the board shall, to the extent 21 practicable, appoint equal numbers of seafood processors and persons engaged in 22 commercial fishing to the committees. 23 * Sec. 2. AS 16.51.180(5) is amended to read: 24 (5) "seafood" means finfish, shellfish, and fish by-products, including 25 but not limited to salmon, halibut, herring, flounder, crab, clam, cod, shrimp, and 26 pollock [, BUT DOES NOT INCLUDE AQUATIC FARM PRODUCTS AS DEFINED 27 IN AS 16.40.199]; 28 * Sec. 3. AS 43.76 is amended by adding new sections to read: 29 ARTICLE 3. AQUATIC FARM PRODUCT MARKETING TAX. 30 Sec. 43.76.160. AQUATIC FARM PRODUCT MARKETING TAX. A person 31 holding an aquatic farming or hatchery permit under AS 16.40.100 shall pay an
01 aquatic farm product marketing tax at the rate of one percent of the value, as defined 02 in AS 43.75.290, of shellfish that the person removes from the state or transfers to a 03 buyer in the state. The buyer shall collect the aquatic farm product marketing tax at 04 the time the shellfish is acquired by the buyer. 05 Sec. 43.76.170. COLLECTION OF TAX. (a) A buyer who acquires shellfish 06 that is subject to the aquatic farm product marketing tax imposed by AS 43.76.160 07 shall collect the aquatic farm product marketing tax at the time of purchase and shall 08 remit the total aquatic farm product marketing tax collected during each month to the 09 Department of Revenue by the last day of the next month. 10 (b) A buyer who collects the aquatic farm product marketing tax shall 11 (1) maintain records of the value of shellfish purchased in the state; 12 (2) report to the Department of Revenue by March 1 of each year the 13 total value, as defined in AS 43.75.290, of the shellfish that the buyer has acquired 14 during the preceding year. 15 (c) The owner of shellfish removed from the state is liable for payment of 16 the aquatic farm product marketing tax imposed by AS 43.76.160 if, at the time the 17 shellfish is removed from the state, the tax payable on the shellfish has not been 18 collected by a buyer. If the owner of the shellfish is liable for payment of the aquatic 19 farm product marketing tax under this subsection, the owner shall comply with the 20 requirements under (a) and (b) of this section to remit the tax to the Department of 21 Revenue, to maintain records, and to report to the Department of Revenue. 22 (d) The aquatic farm product marketing tax collected under this section shall 23 be deposited in the general fund. The legislature may appropriate revenue generated 24 by the aquatic farm product marketing tax to the Alaska Seafood Marketing Institute 25 for the purpose of supporting the institute's marketing programs for aquatic farm 26 products. 27 Sec. 43.76.180. DEFINITIONS. In AS 43.76.160 - 43.76.180, 28 (1) "buyer" means a person who acquires possession of shellfish from 29 the person who farmed, propagated, or cultivated the shellfish regardless of whether 30 there is an actual sale of the shellfish, but does not include a person engaged solely 31 in interstate transportation of goods for hire;
01 (2) "shellfish" means shellfish, part of a shellfish, and shellfish by- 02 products that are propagated, farmed, or cultivated in an aquatic farm and sold or offered for 03 sale. 04 * Sec. 4. AS 43.76.160, 43.76.170, and 43.76.180 are repealed June 30, 1998. 05 * Sec. 5. Section 3 of this Act takes effect January 1, 1996.