CSHB 251(FSH): "An Act requiring the electronic submission of a tax return or report with the Department of Revenue; relating to the use of certain revenue from the fisheries business tax and the fisheries resource landing tax; relating to the fisheries business tax and the fishery resource landing tax; relating to refunds to local governments; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 251(FSH) 01 "An Act requiring the electronic submission of a tax return or report with the 02 Department of Revenue; relating to the use of certain revenue from the fisheries 03 business tax and the fisheries resource landing tax; relating to the fisheries business tax 04 and the fishery resource landing tax; relating to refunds to local governments; and 05 providing for an effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 43.05 is amended by adding a new section to read: 08 Sec. 43.05.045. Electronic submission of return or report. (a) Unless an 09 exemption or waiver is granted under (b) of this section, a taxpayer required to submit 10 a return or report for a tax levied under this title or for any other tax administered by 11 the department shall submit the return or report electronically in a format prescribed 12 by the department. Failure to comply with this section may result in a civil penalty 13 under AS 43.05.220(f). If a law under this title requires a report or return or a portion
01 of a report or return to be in writing, an electronically filed report or return satisfies 02 this section. A taxpayer shall submit attachments to a report or return required under 03 this title electronically. 04 (b) To request an exemption to (a) of this section, a taxpayer shall submit to 05 the department evidence satisfactory to the department that the taxpayer does not have 06 the capability to submit the return or report electronically. An application for an 07 exemption must be submitted before a return or report is due. An exemption granted 08 under this subsection is valid for two years after the first tax filing due date after the 09 exemption is granted. When an exemption under this subsection expires, the taxpayer 10 may apply for another exemption. An exemption granted under this subsection applies 11 to any return or report submitted to the department. 12 * Sec. 2. AS 43.05.220 is amended by adding a new subsection to read: 13 (f) Unless the department determines that failure to comply with AS 43.05.045 14 is due to a reasonable cause, the department shall assess a civil penalty of $25 or one 15 percent of the total tax before any payment, whichever is greater, against a taxpayer 16 who fails to submit electronically a return or report under AS 43.05.045. 17 * Sec. 3. AS 43.75.015(a) is amended to read: 18 (a) A person engaged in a fisheries business is liable for and shall pay the tax 19 levied by this section on the value of each of the following fisheries resources 20 processed during the year at the rate set out after each: 21 (1) salmon canned at a shore-based fisheries business - four and one- 22 half percent; 23 (2) salmon processed by a shore-based fisheries business, except 24 salmon for which the tax is due under (1) of this subsection, and all other fisheries 25 resources processed by a shore-based fisheries business - four [THREE] percent; 26 (3) fisheries resources processed by a floating fisheries business - six 27 [FIVE] percent. 28 * Sec. 4. AS 43.75.015(b) is amended to read: 29 (b) Instead of the taxes levied by (a) of this section, a person who processes a 30 developing commercial fish species is liable for and shall pay a tax equal to 31 (1) four [ONE] percent of the value of the developing commercial fish
01 species processed by a shore-based fisheries business during the year; and 02 (2) four [THREE] percent of the value of the developing commercial 03 fish species processed by a floating fisheries business during the year. 04 * Sec. 5. AS 43.75.015(d) is amended to read: 05 (d) Instead of the taxes levied under (a) or (b) of this section, a person who 06 processes a fishery resource under a direct marketing fisheries business license is 07 liable for and shall pay a tax equal to 08 (1) four [ONE] percent of the value of the developing commercial fish 09 species processed during the year; and 10 (2) four [THREE] percent of the value of a commercial fish species 11 not subject to (1) of this subsection. 12 * Sec. 6. AS 43.75.030(b) is amended to read: 13 (b) The return shall be made on the basis of the calendar year to the 14 department [AT JUNEAU] before April 1 after the close of the calendar year. The 15 return must be submitted electronically to the department in a format prescribed 16 by the department. 17 * Sec. 7. AS 43.75 is amended by adding a new section to article 3 to read: 18 Sec. 43.75.125. Alaska seafood marketing fund. (a) The Alaska seafood 19 marketing fund is established in the general fund. The department shall separately 20 account for 0.5 percent of the value of a fishery taxed under AS 43.75.015(a), (b)(2), 21 and (d)(2) and deposit it into the Alaska seafood marketing fund. The department shall 22 (1) calculate the percentage under this subsection before the refunds to 23 local governments under AS 43.75.130 and 43.75.137 are made; and 24 (2) adopt regulations to reduce the amounts deposited under this 25 subsection to account for the use of tax credits applied against a tax under this section. 26 (b) The legislature may appropriate the annual estimated balance of the fund 27 to the Alaska Seafood Marketing Institute established under AS 16.51 for the purposes 28 described under AS 16.51.100. 29 (c) Nothing in this section creates a dedicated fund. 30 (d) Appropriations to the Alaska seafood marketing fund are not one-year 31 appropriations and do not lapse under AS 37.25.010.
01 * Sec. 8. AS 43.75.130(a) is amended to read: 02 (a) The amount of tax revenue equal to 0.5 percent of the value of each 03 fishery taxed under this chapter shall be deposited into the general fund. Except 04 as provided in (d) of this section, and not including the revenue equal to 0.5 05 percent of the value of each fishery taxed under this chapter and deposited in the 06 general fund under this subsection, the commissioner shall pay 07 (1) to each unified municipality and to each city located in the 08 unorganized borough, 50 percent of the amount of tax revenue collected in the 09 municipality from taxes levied under this chapter; 10 (2) to each city located within a borough, 25 percent of the amount of 11 tax revenue collected in the city from taxes levied under this chapter; and 12 (3) to each borough 13 (A) 50 percent of the amount of tax revenue collected in the 14 area of the borough outside cities from taxes levied under this chapter; and 15 (B) 25 percent of the amount of tax revenue collected in cities 16 located within the borough from taxes levied under this chapter. 17 * Sec. 9. AS 43.77.010 is amended to read: 18 Sec. 43.77.010. Landing tax. A person who engages or attempts to engage in a 19 floating fisheries business in the state and who owns a fishery resource that is not 20 subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this 21 state is liable for and shall pay a landing tax on the value of the fishery resource. The 22 amount of the landing tax is 23 (1) for a developing commercial fish species, as defined under 24 AS 43.75.290, four [ONE] percent of the value of the fishery resource at the place of 25 landing; 26 (2) for a fish species other than a developing commercial fish species, 27 four [THREE] percent of the value of the fishery resource at the place of the landing. 28 * Sec. 10. AS 43.77.050(b) is amended to read: 29 (b) Except as otherwise provided in AS 43.77.055, the [THE] tax collected 30 under this chapter shall be paid into a separate account in the general fund. The annual 31 balance in the account may be appropriated by the legislature for revenue sharing
01 under AS 43.77.060. The amount of all tax credits approved by the commissioner 02 under AS 43.77.040(b) shall be deducted from amounts paid to municipalities under 03 AS 43.77.060(a) - (c). 04 * Sec. 11. AS 43.77 is amended by adding a new section to read: 05 Sec. 43.77.055. Deposit into the Alaska seafood marketing fund. The 06 department shall separately account for 0.5 percent of the value of a fishery taxed 07 under AS 43.77.010(2) and deposit it into the Alaska seafood marketing fund 08 established under AS 43.75.125. The department shall 09 (1) calculate the percentage under this section before the refunds to 10 local governments under AS 43.77.060 are made; and 11 (2) adopt regulations to reduce the amounts deposited under this 12 section to account for the use of tax credits applied against a tax under this section. 13 * Sec. 12. AS 43.77.060(a) is amended to read: 14 (a) The amount of tax revenue equal to 0.5 percent of the value of each 15 fishery taxed under this chapter shall be deposited into the general fund. Subject 16 to appropriation by the legislature and except as provided in (b) of this section, and 17 not including the revenue equal to 0.5 percent of the value of each fishery taxed 18 under this chapter and deposited in the general fund under this subsection, the 19 commissioner shall pay to each 20 (1) unified municipality and to each city located in the unorganized 21 borough, 50 percent of the amount of tax revenue collected from taxes levied under 22 this chapter on the fishery resource landed in the municipality and accounted for under 23 AS 43.77.050(b); 24 (2) city located within a borough, 25 percent of the amount of the tax 25 revenue collected from taxes levied under this chapter on fishery resources landed in 26 the city and accounted for under AS 43.77.050(b); and 27 (3) borough 28 (A) 50 percent of the amount of the tax revenue collected from 29 taxes levied under this chapter on fishery resources landed in the area of the 30 borough outside cities and accounted for under AS 43.77.050(b); and 31 (B) 25 percent of the amount of the tax revenue collected from
01 taxes levied under this chapter on fishery resources landed in cities located 02 within the borough and accounted for under AS 43.77.050(b). 03 * Sec. 13. AS 43.77.060(b) is amended to read: 04 (b) The amount of tax revenue equal to 0.5 percent of the value of each 05 fishery taxed under this chapter shall be deposited into the general fund. 06 Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and subject to 07 appropriation by the legislature, and not including the revenue equal to 0.5 percent 08 of the value of each fishery taxed under this chapter and deposited in the general 09 fund under this subsection, the commissioner shall pay to each 10 (1) city that is located in a borough incorporated after January 1, 1994, 11 the following percentages of the tax revenue collected from taxes levied under this 12 chapter on fishery resources landed in the city and accounted for under 13 AS 43.77.050(b): 14 (A) 45 percent of the tax revenue collected during the calendar 15 year in which the borough is incorporated; 16 (B) 40 percent of the tax revenue collected during the first 17 calendar year after the calendar year in which the borough is incorporated; 18 (C) 35 percent of the tax revenue collected during the second 19 calendar year after the calendar year in which the borough is incorporated; and 20 (D) 30 percent of the tax revenue collected during the third 21 calendar year after the calendar year in which the borough is incorporated; and 22 (2) borough that is incorporated after January 1, 1994, the following 23 percentages of the tax revenue collected from taxes levied under this chapter on 24 fishery resources landed in the cities located within the borough and accounted for 25 under AS 43.77.050(b): 26 (A) five percent of the tax revenue collected during the 27 calendar year in which the borough is incorporated; 28 (B) 10 percent of the tax revenue collected during the first 29 calendar year after the calendar year in which the borough is incorporated; 30 (C) 15 percent of the tax revenue collected during the second 31 calendar year after the calendar year in which the borough is incorporated; and
01 (D) 20 percent of the tax revenue collected during the third 02 calendar year after the calendar year in which the borough is incorporated. 03 * Sec. 14. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations 06 necessary to implement the changes made by this Act. The regulations take effect under 07 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law 08 implemented by the regulation. 09 * Sec. 15. Section 14 of this Act takes effect immediately under AS 01.10.070(c). 10 * Sec. 16. Except as provided in sec. 15 of this Act, this Act takes effect July 1, 2016.