CSHB 4006(FIN): "An Act relating to the fisheries business tax and fishery resource landing tax; removing the minimum and maximum restrictions on the annual base fee for the reissuance or renewal of an entry permit or an interim-use permit; relating to refunds of the fisheries business tax and the fishery resource landing tax to local governments; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 4006(FIN) 01 "An Act relating to the fisheries business tax and fishery resource landing tax; removing 02 the minimum and maximum restrictions on the annual base fee for the reissuance or 03 renewal of an entry permit or an interim-use permit; relating to refunds of the fisheries 04 business tax and the fishery resource landing tax to local governments; and providing 05 for an effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 16.43.160(c) is amended to read: 08 (c) The annual base fee for issuance or renewal of an entry permit or an 09 interim-use permit [MAY NOT BE LESS THAN $30 OR MORE THAN $3,000. THE 10 ANNUAL BASE FEE] must reasonably reflect the different rates of economic return 11 for different fisheries. In addition to the annual base fee established by the commission 12 under this subsection, a nonresident shall pay an annual nonresident surcharge for the 13 issuance or renewal of one or more entry permits or interim-use permits. The
01 commission shall establish the annual nonresident surcharge by regulation at an 02 amount that is as close as is practicable to the maximum allowed by law. 03 * Sec. 2. AS 43.75.015(a) is amended to read: 04 (a) A person engaged in a fisheries business is liable for and shall pay the tax 05 levied by this section on the value of each of the following fisheries resources 06 processed during the year at the rate set out after each: 07 (1) salmon canned at a shore-based fisheries business - five [FOUR] 08 and one-half percent; 09 (2) salmon processed by a shore-based fisheries business, except 10 salmon for which the tax is due under (1) of this subsection, and all other fisheries 11 resources processed by a shore-based fisheries business - four [THREE] percent; 12 (3) fisheries resources processed by a floating fisheries business - six 13 [FIVE] percent. 14 * Sec. 3. AS 43.75.015(d) is amended to read: 15 (d) Instead of the taxes levied under (a) or (b) of this section, a person who 16 processes a fishery resource under a direct marketing fisheries business license is 17 liable for and shall pay a tax equal to 18 (1) one percent of the value of the developing commercial fish species 19 processed during the year; and 20 (2) four [THREE] percent of the value of a commercial fish species 21 not subject to (1) of this subsection. 22 * Sec. 4. AS 43.75.030(b) is amended to read: 23 (b) The return shall be made on a [THE BASIS OF THE] calendar year basis 24 and submitted to the department [AT JUNEAU] before April 1 after the close of the 25 calendar year. 26 * Sec. 5. AS 43.75.130(a) is amended to read: 27 (a) The amount of tax revenue equal to one percent of the value of each 28 fishery taxed under this chapter shall be deposited in the general fund. Except as 29 provided in (d) of this section, and not including the revenue equal to one percent 30 of the value of each fishery taxed under this chapter and deposited in the general 31 fund under this subsection, the commissioner shall pay
01 (1) to each unified municipality and to each city located in the 02 unorganized borough, 50 percent of the amount of tax revenue collected in the 03 municipality from taxes levied under this chapter; 04 (2) to each city located within a borough, 25 percent of the amount of 05 tax revenue collected in the city from taxes levied under this chapter; and 06 (3) to each borough 07 (A) 50 percent of the amount of tax revenue collected in the 08 area of the borough outside cities from taxes levied under this chapter; and 09 (B) 25 percent of the amount of tax revenue collected in cities 10 located within the borough from taxes levied under this chapter. 11 * Sec. 6. AS 43.77.010 is amended to read: 12 Sec. 43.77.010. Landing tax. A person who engages or attempts to engage in a 13 floating fisheries business in the state and who owns a fishery resource that is not 14 subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this 15 state is liable for and shall pay a landing tax on the value of the fishery resource. The 16 amount of the landing tax is 17 (1) for a developing commercial fish species, as defined under 18 AS 43.75.290, one percent of the value of the fishery resource at the place of landing; 19 (2) for a fish species other than a developing commercial fish species, 20 four [THREE] percent of the value of the fishery resource at the place of the landing. 21 * Sec. 7. AS 43.77.060(a) is amended to read: 22 (a) The amount of tax revenue equal to one percent of the value of each 23 fishery taxed under this chapter shall be deposited in the general fund. Subject to 24 appropriation by the legislature and except as provided in (b) of this section, and not 25 including the revenue equal to one percent of the value of each fishery taxed 26 under this chapter and deposited in the general fund under this subsection, the 27 commissioner shall pay to each 28 (1) unified municipality and to each city located in the unorganized 29 borough, 50 percent of the amount of tax revenue collected from taxes levied under 30 this chapter on the fishery resource landed in the municipality and accounted for under 31 AS 43.77.050(b);
01 (2) city located within a borough, 25 percent of the amount of the tax 02 revenue collected from taxes levied under this chapter on fishery resources landed in 03 the city and accounted for under AS 43.77.050(b); and 04 (3) borough 05 (A) 50 percent of the amount of the tax revenue collected from 06 taxes levied under this chapter on fishery resources landed in the area of the 07 borough outside cities and accounted for under AS 43.77.050(b); and 08 (B) 25 percent of the amount of the tax revenue collected from 09 taxes levied under this chapter on fishery resources landed in cities located 10 within the borough and accounted for under AS 43.77.050(b). 11 * Sec. 8. AS 43.77.060(b) is amended to read: 12 (b) The amount of tax revenue equal to one percent of the value of each 13 fishery taxed under this chapter shall be deposited in the general fund. 14 Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and subject to 15 appropriation by the legislature, and not including the revenue equal to one percent 16 of the value of each fishery taxed under this chapter and deposited in the general 17 fund under this subsection, the commissioner shall pay to each 18 (1) city that is located in a borough incorporated after January 1, 1994, 19 the following percentages of the tax revenue collected from taxes levied under this 20 chapter on fishery resources landed in the city and accounted for under 21 AS 43.77.050(b): 22 (A) 45 percent of the tax revenue collected during the calendar 23 year in which the borough is incorporated; 24 (B) 40 percent of the tax revenue collected during the first 25 calendar year after the calendar year in which the borough is incorporated; 26 (C) 35 percent of the tax revenue collected during the second 27 calendar year after the calendar year in which the borough is incorporated; and 28 (D) 30 percent of the tax revenue collected during the third 29 calendar year after the calendar year in which the borough is incorporated; and 30 (2) borough that is incorporated after January 1, 1994, the following 31 percentages of the tax revenue collected from taxes levied under this chapter on
01 fishery resources landed in the cities located within the borough and accounted for 02 under AS 43.77.050(b): 03 (A) five percent of the tax revenue collected during the 04 calendar year in which the borough is incorporated; 05 (B) 10 percent of the tax revenue collected during the first 06 calendar year after the calendar year in which the borough is incorporated; 07 (C) 15 percent of the tax revenue collected during the second 08 calendar year after the calendar year in which the borough is incorporated; and 09 (D) 20 percent of the tax revenue collected during the third 10 calendar year after the calendar year in which the borough is incorporated. 11 * Sec. 9. The uncodified law of the State of Alaska is amended by adding a new section to 12 read: 13 APPLICABILITY. (a) AS 43.75.015(a) and (d), as amended by secs. 2 and 3 of this 14 Act, apply to a fisheries resource processed on or after the effective date of secs. 2 and 3 of 15 this Act. 16 (b) AS 43.77.010, as amended by sec. 6 of this Act, applies to a fisheries resource 17 landed in the state on or after the effective date of sec. 6 of this Act. 18 * Sec. 10. The uncodified law of the State of Alaska is amended by adding a new section to 19 read: 20 TRANSITION: REGULATIONS. The Alaska Commercial Fisheries Entry 21 Commission and the Department of Revenue may adopt regulations necessary to implement 22 the changes made by this Act. The regulations take effect under AS 44.62 (Administrative 23 Procedure Act), but not before the effective date of the law implemented by the regulation. 24 * Sec. 11. Section 1 of this Act takes effect January 1, 2017. 25 * Sec. 12. Section 10 of this Act takes effect immediately under AS 01.10.070(c). 26 * Sec. 13. Except as provided in secs. 11 and 12 of this Act, this Act takes effect July 1, 27 2016.