HB 207: "An Act relating to taxes regarding certain commercial passenger vessels operating in the state; and providing for an effective date."
00 HOUSE BILL NO. 207 01 "An Act relating to taxes regarding certain commercial passenger vessels operating in 02 the state; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43 is amended by adding a new chapter to read: 05 Chapter 52. Excise Tax on Passengers Traveling Aboard 06 a Commercial Passenger Vessel. 07 Sec. 43.52.010. Levy of excise tax on passengers traveling aboard a 08 commercial passenger vessel. There is imposed an excise tax on passengers 09 traveling in the marine waters of the state aboard a commercial passenger vessel that 10 provides overnight accommodations. 11 Sec. 43.52.020. Rate of tax. The tax imposed by this chapter is levied at a 12 rate of $100 a passenger a voyage. 13 Sec. 43.52.030. Liability for payment of tax. (a) A passenger traveling in 14 the marine waters of the state aboard a commercial passenger vessel that provides
01 overnight accommodations is liable for the tax imposed by this chapter. The tax 02 (1) shall be collected by the person who provides the travel to the 03 passenger; and 04 (2) is due and payable to the department 05 (A) by the person who provides the travel to the passenger, 06 regardless of whether the person actually collects the tax from the passenger; 07 and 08 (B) in the manner and at the times required by the department 09 by regulation. 10 (b) A passenger is not liable for the tax under this chapter if that passenger 11 was liable for the tax within the preceding 30 days. 12 (c) A person who provides travel for a passenger who, under (b) of this 13 section, would not be liable for the tax under this chapter is not required to collect and 14 pay the tax to the department if the person reasonably believes that the passenger is 15 not liable for the tax under (b) of this section. 16 Sec. 43.52.040. Disposition of proceeds. The proceeds from the tax imposed 17 by this chapter shall be deposited in the general fund. 18 Sec. 43.52.050. Administration. (a) The department shall 19 (1) administer this chapter; and 20 (2) collect, and supervise and enforce the collection of, taxes due under 21 this chapter and penalties as provided in AS 43.05. 22 (b) The department may adopt regulations to carry out the purposes of this 23 chapter. 24 Sec. 43.52.900. Definitions. In this chapter, unless the context otherwise 25 requires, 26 (1) "commercial passenger vessel" means a vessel that is used in the 27 common carriage of passengers in commerce; "commercial passenger vessel" does not 28 include a 29 (A) vessel with an overnight accommodation capacity for fewer 30 than 12 passengers; 31 (B) noncommercial vessel or a vessel operated by the state, the
01 United States, or a foreign government; or 02 (C) vessel licensed under AS 16.05.490 and used in charter 03 service for the recreational taking of fish and shellfish; 04 (2) "marine waters of the state" means the marine bays, sounds, rivers, 05 inlets, straits, passages, canals, Pacific Ocean, Gulf of Alaska, Bering Sea, and Arctic 06 Ocean within the territorial limits of the state, and all other bodies of marine water that 07 are wholly or partially within the state or are under the jurisdiction of the state; 08 (3) "passenger" means a person with whom a common carrier has 09 contracted for carriage from one place to another. 10 * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to 11 read: 12 TRANSITION: REGULATIONS. Notwithstanding sec. 4 of this Act, the 13 Department of Revenue may proceed to adopt regulations to implement sec. 1 of this Act. 14 The regulations take effect under AS 44.62 (Administrative Procedure Act), but not before the 15 effective date of sec. 1 of this Act. 16 * Sec. 3. Section 2 of this Act takes effect immediately. 17 * Sec. 4. Section 1 of this Act takes effect January 1, 2004.