SB 135: "An Act requiring the electronic submission of a tax return or report with the Department of Revenue; relating to fisheries business tax and fishery resource landing tax; relating to refunds to local governments; and providing for an effective date."
00 SENATE BILL NO. 135 01 "An Act requiring the electronic submission of a tax return or report with the 02 Department of Revenue; relating to fisheries business tax and fishery resource landing 03 tax; relating to refunds to local governments; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 43.05.220 is amended to add a new subsection to read: 06 (f) A penalty of $25 or one percent of the total tax before any payment, 07 whichever is greater, shall be assessed against a taxpayer that fails to electronically 08 submit a return or report under AS 43.05.222, unless the taxpayer has received an 09 exemption under AS 43.05.222 or can show reasonable cause. 10 * Sec. 2. AS 43.05 is amended by adding a new section to read: 11 Sec. 43.05.222. Electronic submission of return or report. (a) A taxpayer 12 required to submit a return or report for a tax levied under AS 43 or any other tax 13 administered by the department shall submit the return or report electronically in a 14 format prescribed by the department. Unless the taxpayer has received an exemption
01 under (b) of this section or can show reasonable cause, a return or report not submitted 02 electronically is subject to a civil penalty under AS 43.05.220. 03 (b) A taxpayer may request an exemption from the requirement that a return or 04 report be submitted electronically. The taxpayer or taxpayer's representative shall 05 contact the department and request the exemption before the return or report is due 06 and shall submit evidence that the taxpayer does not have the capability to submit the 07 return or report electronically. An exemption granted under this subsection is valid for 08 two years after the first tax filing due date after the exemption is granted; after the two 09 year period, the taxpayer may apply for another exemption. 10 * Sec. 3. AS 43.75.015(a) is amended to read: 11 (a) A person engaged in a fisheries business is liable for and shall pay the tax 12 levied by this section on the value of each of the following fisheries resources 13 processed during the year at the rate set out after each: 14 (1) salmon canned at a shore-based fisheries business - five [FOUR] 15 and one-half percent; 16 (2) salmon processed by a shore-based fisheries business, except 17 salmon for which the tax is due under (1) of this subsection, and all other fisheries 18 resources processed by a shore-based fisheries business - four [THREE] percent; 19 (3) fisheries resources processed by a floating fisheries business - six 20 [FIVE] percent. 21 * Sec. 4. AS 43.75.015(b) is amended to read: 22 (b) Instead of the taxes levied by (a) of this section, a person who processes a 23 developing commercial fish species is liable for and shall pay a tax equal to 24 (1) one percent of the value of the developing commercial fish species 25 processed by a shore-based fisheries business during the year; and 26 (2) four [THREE] percent of the value of the developing commercial 27 fish species processed by a floating fisheries business during the year. 28 * Sec. 5. AS 43.75.015(d) is amended to read: 29 (d) Instead of the taxes levied under (a) or (b) of this section, a person who 30 processes a fishery resource under a direct marketing fisheries business license is 31 liable for and shall pay a tax equal to
01 (1) one percent of the value of the developing commercial fish species 02 processed during the year; and 03 (2) four [THREE] percent of the value of a commercial fish species 04 not subject to (1) of this subsection. 05 * Sec. 6. AS 43.75.030(b) is amended to read: 06 (b) The return shall be made on the basis of the calendar year to the 07 department [AT JUNEAU] before April 1 after the close of the calendar year. The 08 return must be submitted electronically to the department in a format prescribed 09 by the department. 10 * Sec. 7. AS 43.75.130(a) is amended to read: 11 (a) The amount of tax revenue equal to one percent of the value of each 12 fishery taxed under this chapter shall be deposited into the general fund. Except 13 as provided in (d) of this section, and not including the revenue equal to one 14 percent of the value of each fishery taxed under this section deposited in the 15 general fund, the commissioner shall pay 16 (1) to each unified municipality and to each city located in the 17 unorganized borough, 50 percent of the amount of tax revenue collected in the 18 municipality from taxes levied under this chapter; 19 (2) to each city located within a borough, 25 percent of the amount of 20 tax revenue collected in the city from taxes levied under this chapter; and 21 (3) to each borough 22 (A) 50 percent of the amount of tax revenue collected in the 23 area of the borough outside cities from taxes levied under this chapter; and 24 (B) 25 percent of the amount of tax revenue collected in cities 25 located within the borough from taxes levied under this chapter. 26 * Sec. 8. AS 43.77.010 is amended to read: 27 Sec. 43.77.010. Landing tax. A person who engages or attempts to engage in a 28 floating fisheries business in the state and who owns a fishery resource that is not 29 subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this 30 state is liable for and shall pay a landing tax on the value of the fishery resource. The 31 amount of the landing tax is
01 (1) for a developing commercial fish species, as defined under 02 AS 43.75.290, one percent of the value of the fishery resource at the place of landing; 03 (2) for a fish species other than a developing commercial fish species, 04 four [THREE] percent of the value of the fishery resource at the place of the landing. 05 * Sec. 9. AS 43.77.060(a) is amended to read: 06 (a) The amount of tax revenue equal to one percent of the value of each 07 fishery taxed under this chapter shall be deposited into the general fund. Subject 08 to appropriation by the legislature and except as provided in (b) of this section, and 09 not including the revenue equal to one percent of the value of each fishery taxed 10 under this section deposited in the general fund, the commissioner shall pay to each 11 (1) unified municipality and to each city located in the unorganized 12 borough, 50 percent of the amount of tax revenue collected from taxes levied under 13 this chapter on the fishery resource landed in the municipality and accounted for under 14 AS 43.77.050(b); 15 (2) city located within a borough, 25 percent of the amount of the tax 16 revenue collected from taxes levied under this chapter on fishery resources landed in 17 the city and accounted for under AS 43.77.050(b); and 18 (3) borough 19 (A) 50 percent of the amount of the tax revenue collected from 20 taxes levied under this chapter on fishery resources landed in the area of the 21 borough outside cities and accounted for under AS 43.77.050(b); and 22 (B) 25 percent of the amount of the tax revenue collected from 23 taxes levied under this chapter on fishery resources landed in cities located 24 within the borough and accounted for under AS 43.77.050(b). 25 * Sec. 10. AS 43.77.060(b) is amended to read: 26 (b) The amount of tax revenue equal to one percent of the value of each 27 fishery taxed under this chapter shall be deposited into the general fund. 28 Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and subject to 29 appropriation by the legislature, and not including the revenue equal to one percent 30 of the value of each fishery taxed under this section deposited in the general fund, 31 the commissioner shall pay to each
01 (1) city that is located in a borough incorporated after January 1, 1994, 02 the following percentages of the tax revenue collected from taxes levied under this 03 chapter on fishery resources landed in the city and accounted for under 04 AS 43.77.050(b): 05 (A) 45 percent of the tax revenue collected during the calendar 06 year in which the borough is incorporated; 07 (B) 40 percent of the tax revenue collected during the first 08 calendar year after the calendar year in which the borough is incorporated; 09 (C) 35 percent of the tax revenue collected during the second 10 calendar year after the calendar year in which the borough is incorporated; and 11 (D) 30 percent of the tax revenue collected during the third 12 calendar year after the calendar year in which the borough is incorporated; and 13 (2) borough that is incorporated after January 1, 1994, the following 14 percentages of the tax revenue collected from taxes levied under this chapter on 15 fishery resources landed in the cities located within the borough and accounted for 16 under AS 43.77.050(b): 17 (A) five percent of the tax revenue collected during the 18 calendar year in which the borough is incorporated; 19 (B) 10 percent of the tax revenue collected during the first 20 calendar year after the calendar year in which the borough is incorporated; 21 (C) 15 percent of the tax revenue collected during the second 22 calendar year after the calendar year in which the borough is incorporated; and 23 (D) 20 percent of the tax revenue collected during the third 24 calendar year after the calendar year in which the borough is incorporated. 25 * Sec. 11. The uncodified law of the State of Alaska is amended by adding a new section to 26 read: 27 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations 28 necessary to implement the changes made by this Act. The regulations take effect under 29 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law 30 implemented by the regulation. 31 * Sec. 12. Section 11 of this Act takes effect immediately under AS 01.10.070(c).
01 * Sec. 13. Except as provided in sec. 12 of this Act, this Act takes effect July 1, 2016.