CSSB 102(L&C) am(efd fld): "An Act increasing the amount of revenue received by the state from charitable gaming activities, and relating to taxes on pull-tabs."
00 CS FOR SENATE BILL NO. 102(L&C) am(efd fld) 01 "An Act increasing the amount of revenue received by the state from charitable gaming 02 activities, and relating to taxes on pull-tabs." 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. AS 29.10.200(51) is amended to read: 07 (51) AS 29.45.650(c), (d), (e), [AND] (f), and (i) (sales and use tax); 08 * Sec. 4. AS 29.45.650 is amended by adding a new subsection to read: 09 (i) A borough may not levy or collect a sales or a use tax on pull-tabs used in 10 charitable gaming. This subsection applies to home rule and general law 11 municipalities. 12 * Sec. 5. AS 29.45.700(d) is amended to read: 13 (d) A city that levies and collects sales and use taxes under (a) of this section 14 may not levy and collect a sales tax on a purchase made with (1) food coupons, food 15 stamps, or other types of allotments issued under 7 U.S.C. 2011 - 2036 (Food Stamp 16 Program); or (2) food instruments, food vouchers, or other type of certificate issued 17 under 42 U.S.C. 1786 (Special Supplemental Food Program for Women, Infants, and 18 Children). For purposes of this subsection, the value of a food stamp allotment paid in 19 the form of a wage subsidy as authorized under AS 47.25.975(b) is not considered to 20 be an allotment issued under 7 U.S.C. 2011 - 2036 (Food Stamp Program). A city 21 that levies and collects sales and use taxes under (a) of this section may not levy 22 and collect a sales or use tax on pull-tabs used in charitable gaming. This 23 subsection applies to home rule and general law municipalities. 24 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 25 read: 26 TRANSITION: REGULATIONS. Notwithstanding sec. 8 of this Act, the 27 Department of Revenue may proceed to adopt regulations necessary to implement the changes 28 made by this Act. The regulations take effect under AS 44.62 (Administrative Procedure 29 Act), but not before the effective date of secs. 1 - 5 of this Act.