CSSB 102(L&C): "An Act increasing the amount of revenue received by the state from charitable gaming activities; relating to taxes on pull-tabs; and providing for an effective date."
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.