SB 322: "An Act relating to the rate of the salmon enhancement tax."
00 SENATE BILL NO. 322 01 "An Act relating to the rate of the salmon enhancement tax." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 43.76 is amended by adding new sections to read: 04 Sec. 43.76.001. Thirty percent salmon enhancement tax. (a) A person 05 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 06 the rate of 30 percent of the value of salmon, as defined in AS 43.75.290, that the 07 person removes from the state or transfers to a buyer in the state. The buyer shall 08 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 09 (b) A 30 percent salmon enhancement tax may only be levied or collected 10 under (a) of this section 11 (1) in a region designated by the commissioner of fish and game for 12 the purpose of salmon production under AS 16.10.375; 13 (2) if there exists in that region an association determined by the 14 commissioner of fish and game to be a qualified regional association under 15 AS 16.10.380; and
01 (3) if the qualified regional association approves the 30 percent salmon 02 enhancement tax under AS 43.76.015. 03 Sec. 43.76.002. Twenty percent salmon enhancement tax. (a) A person 04 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 05 the rate of 20 percent of the value of salmon, as defined in AS 43.75.290, that the 06 person removes from the state or transfers to a buyer in the state. The buyer shall 07 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 08 (b) A 20 percent salmon enhancement tax may only be levied or collected 09 under (a) of this section 10 (1) in a region designated by the commissioner of fish and game for 11 the purpose of salmon production under AS 16.10.375; 12 (2) if there exists in that region an association determined by the 13 commissioner of fish and game to be a qualified regional association under 14 AS 16.10.380; and 15 (3) if the qualified regional association approves the 20 percent salmon 16 enhancement tax under AS 43.76.015. 17 Sec. 43.76.003. Ten percent salmon enhancement tax. (a) A person 18 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 19 the rate of ten percent of the value of salmon, as defined in AS 43.75.290, that the 20 person removes from the state or transfers to a buyer in the state. The buyer shall 21 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 22 (b) A ten percent salmon enhancement tax may only be levied or collected 23 under (a) of this section 24 (1) in a region designated by the commissioner of fish and game for 25 the purpose of salmon production under AS 16.10.375; 26 (2) if there exists in that region an association determined by the 27 commissioner of fish and game to be a qualified regional association under 28 AS 16.10.380; and 29 (3) if the qualified regional association approves the ten percent 30 salmon enhancement tax under AS 43.76.015. 31 Sec. 43.76.004. Nine percent salmon enhancement tax. (a) A person
01 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 02 the rate of nine percent of the value of salmon, as defined in AS 43.75.290, that the 03 person removes from the state or transfers to a buyer in the state. The buyer shall 04 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 05 (b) A nine percent salmon enhancement tax may only be levied or collected 06 under (a) of this section 07 (1) in a region designated by the commissioner of fish and game for 08 the purpose of salmon production under AS 16.10.375; 09 (2) if there exists in that region an association determined by the 10 commissioner of fish and game to be a qualified regional association under 11 AS 16.10.380; and 12 (3) if the qualified regional association approves the nine percent 13 salmon enhancement tax under AS 43.76.015. 14 Sec. 43.76.005. Eight percent salmon enhancement tax. (a) A person 15 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 16 the rate of eight percent of the value of salmon, as defined in AS 43.75.290, that the 17 person removes from the state or transfers to a buyer in the state. The buyer shall 18 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 19 (b) An eight percent salmon enhancement tax may only be levied or collected 20 under (a) of this section 21 (1) in a region designated by the commissioner of fish and game for 22 the purpose of salmon production under AS 16.10.375; 23 (2) if there exists in that region an association determined by the 24 commissioner of fish and game to be a qualified regional association under 25 AS 16.10.380; and 26 (3) if the qualified regional association approves the eight percent 27 salmon enhancement tax under AS 43.76.015. 28 Sec. 43.76.006. Seven percent salmon enhancement tax. (a) A person 29 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 30 the rate of seven percent of the value of salmon, as defined in AS 43.75.290, that the 31 person removes from the state or transfers to a buyer in the state. The buyer shall
01 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 02 (b) A seven percent salmon enhancement tax may only be levied or collected 03 under (a) of this section 04 (1) in a region designated by the commissioner of fish and game for 05 the purpose of salmon production under AS 16.10.375; 06 (2) if there exists in that region an association determined by the 07 commissioner of fish and game to be a qualified regional association under 08 AS 16.10.380; and 09 (3) if the qualified regional association approves the seven percent 10 salmon enhancement tax under AS 43.76.015. 11 Sec. 43.76.007. Six percent salmon enhancement tax. (a) A person holding 12 a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate 13 of six percent of the value of salmon, as defined in AS 43.75.290, that the person 14 removes from the state or transfers to a buyer in the state. The buyer shall collect the 15 salmon enhancement tax at the time the salmon is acquired by the buyer. 16 (b) A six percent salmon enhancement tax may only be levied or collected 17 under (a) of this section 18 (1) in a region designated by the commissioner of fish and game for 19 the purpose of salmon production under AS 16.10.375; 20 (2) if there exists in that region an association determined by the 21 commissioner of fish and game to be a qualified regional association under 22 AS 16.10.380; and 23 (3) if the qualified regional association approves the six percent 24 salmon enhancement tax under AS 43.76.015. 25 Sec. 43.76.008. Five percent salmon enhancement tax. (a) A person 26 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 27 the rate of five percent of the value of salmon, as defined in AS 43.75.290, that the 28 person removes from the state or transfers to a buyer in the state. The buyer shall 29 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 30 (b) A five percent salmon enhancement tax may only be levied or collected 31 under (a) of this section
01 (1) in a region designated by the commissioner of fish and game for 02 the purpose of salmon production under AS 16.10.375; 03 (2) if there exists in that region an association determined by the 04 commissioner of fish and game to be a qualified regional association under 05 AS 16.10.380; and 06 (3) if the qualified regional association approves the five percent 07 salmon enhancement tax under AS 43.76.015. 08 Sec. 43.76.009. Four percent salmon enhancement tax. (a) A person 09 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 10 the rate of four percent of the value of salmon, as defined in AS 43.75.290, that the 11 person removes from the state or transfers to a buyer in the state. The buyer shall 12 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 13 (b) A four percent salmon enhancement tax may only be levied or collected 14 under (a) of this section 15 (1) in a region designated by the commissioner of fish and game for 16 the purpose of salmon production under AS 16.10.375; 17 (2) if there exists in that region an association determined by the 18 commissioner of fish and game to be a qualified regional association under 19 AS 16.10.380; and 20 (3) if the qualified regional association approves the four percent 21 salmon enhancement tax under AS 43.76.015. 22 * Sec. 2. AS 43.76 is amended by adding a new section to read: 23 Sec. 43.76.013. Fifteen percent salmon enhancement tax. (a) A person 24 holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at 25 the rate of 15 percent of the value of salmon, as defined in AS 43.75.290, that the 26 person removes from the state or transfers to a buyer in the state. The buyer shall 27 collect the salmon enhancement tax at the time the salmon is acquired by the buyer. 28 (b) A 15 percent salmon enhancement tax may only be levied or collected 29 under (a) of this section 30 (1) in a region designated by the commissioner of fish and game for 31 the purpose of salmon production under AS 16.10.375;
01 (2) if there exists in that region an association determined by the 02 commissioner of fish and game to be a qualified regional association under 03 AS 16.10.380; and 04 (3) if the qualified regional association approves the 15 percent salmon 05 enhancement tax under AS 43.76.015. 06 * Sec. 3. AS 43.76.015(b) is amended to read: 07 (b) The salmon enhancement tax is levied under AS 43.76.001 - 43.76.013 08 [AS 43.76.010, 43.76.011, OR 43.76.012] in a region on the effective date stated on 09 the ballot if 10 (1) it is approved by a majority vote of the eligible interim-use permit 11 and entry permit holders voting in an election held under this section in the region; and 12 (2) the election results are certified by the commissioner of community 13 and economic development. 14 * Sec. 4. AS 43.76.015(c) is amended to read: 15 (c) In conducting an election under this section, a qualified regional 16 association shall adopt the following procedures: 17 (1) the qualified regional association for the region shall hold at least 18 one public meeting not less than 30 days before the date on which ballots must be 19 postmarked to be counted in the election to explain the reason for the proposed salmon 20 enhancement tax and to explain the registration and voting procedure to be used in the 21 election; the qualified regional association shall provide notice of the meeting by 22 (A) mailing the notice to each eligible interim-use permit and 23 entry permit holder; 24 (B) posting the notice in at least three public places in the 25 region; and 26 (C) publishing the notice in at least one newspaper of general 27 circulation in the region at least once a week for two consecutive weeks before 28 the meeting; 29 (2) the qualified regional association shall mail two ballots to each 30 eligible interim-use permit and entry permit holder; the first ballot shall be mailed not 31 more than 45 days before the dates ballots must be postmarked to be counted in the
01 election; the second ballot shall be mailed not less than 15 days before the date ballots 02 must be postmarked to be counted in the election; the qualified regional association 03 shall adopt procedures to ensure that only one ballot from each eligible interim-use 04 permit and entry permit holder is counted in the election; 05 (3) the ballot must 06 (A) indicate whether the election relates to a salmon 07 enhancement tax under AS 43.76.001, 43.76.002, 43.76.003, 43.76.004, 08 43.76.005, 43.76.006, 43.76.007, 43.76.008, 43.76.009, 43.76.010, 43.76.011, 09 43.76.012, or 43.76.013 [AS 43.76.010, TO A SALMON ENHANCEMENT 10 TAX UNDER AS 43.76.011, OR TO A SALMON ENHANCEMENT TAX 11 UNDER AS 43.76.012]; 12 (B) ask the question whether the salmon enhancement tax shall 13 be levied; 14 (C) indicate the boundaries of the region in which the salmon 15 enhancement tax will be levied; 16 (D) provide an effective date for the levy of the salmon 17 enhancement tax; and 18 (E) indicate the date on which returned ballots must be 19 postmarked in order to be counted; 20 (4) the ballots shall be returned by mail and shall be counted by the 21 commissioner of community and economic development or by a person approved by 22 the commissioner of community and economic development. 23 * Sec. 5. AS 43.76.020(a) is amended to read: 24 (a) The salmon enhancement tax levied under AS 43.76.001 - 43.76.013 25 [AS 43.76.010, 43.76.011, OR 43.76.012] may be terminated by the commissioner of 26 revenue upon majority vote at an election held under AS 43.76.015 in the region in 27 which the salmon enhancement tax is levied. 28 * Sec. 6. AS 43.76.025(a) is amended to read: 29 (a) A buyer who acquires fisheries resources that are subject to a salmon 30 enhancement tax imposed under AS 43.76.001 - 43.76.013 [BY AS 43.76.010, 31 43.76.011, OR 43.76.012] shall collect the salmon enhancement tax at the time of
01 purchase, and shall remit the total salmon enhancement tax collected during each 02 month to the department by the last day of the next month. 03 * Sec. 7. AS 43.76.025(c) is amended to read: 04 (c) The salmon enhancement tax collected under AS 43.76.001 - 43.76.028 05 [AS 43.76.010 - 43.76.028] shall be deposited in the general fund. The legislature may 06 make appropriations based on this revenue to the Department of Community and 07 Economic Development for the purpose of providing financing for qualified regional 08 associations. The legislature may base an appropriation for a qualified regional 09 association operating within a region designated under AS 16.10.375 on the value of 10 the fisheries resources caught in that region rather than the value of the fisheries 11 resources sold in that region if those values differ. 12 * Sec. 8. AS 43.76.028(a) is amended to read: 13 (a) The owner of salmon removed from the state is liable for payment of a 14 salmon enhancement tax imposed under AS 43.76.001 - 43.76.013 [BY 15 AS 43.76.010, 43.76.011, OR 43.76.012] if, at the time the salmon are removed from 16 the state, the tax payable on the salmon has not been collected by a buyer. 17 * Sec. 9. AS 43.76.035 is amended to read: 18 Sec. 43.76.035. Exemption. AS 43.76.001 - 43.76.040 [AS 43.76.010 - 19 43.76.040] do not apply to salmon harvested under a special harvest area entry permit 20 issued under AS 16.43.400. 21 * Sec. 10. AS 43.76.040 is amended to read: 22 Sec. 43.76.040. Definition. In AS 43.76.001 - 43.76.040 [AS 43.76.010 - 23 43.76.040], unless the context otherwise requires, "buyer" means a person who 24 acquires possession of salmon from the person who caught the salmon regardless of 25 whether there is an actual sale of the salmon but excluding a transfer to a person 26 engaged solely in interstate transportation of goods for hire.