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HB 91: "An Act relating to fees for certain persons filing disclosure statements or other reports with the Alaska Public Offices Commission; relating to a tax on legislative lobbyists; and providing for an effective date."

00                              HOUSE BILL NO. 91                                                                          
01 "An Act relating to fees for certain persons filing disclosure statements or other reports                              
02 with the Alaska Public Offices Commission; relating to a tax on legislative lobbyists; and                              
03 providing for an effective date."                                                                                       
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. AS 15.13 is amended by adding a new section to read:                                                  
06 Sec. 15.13.054. Administrative registration fee. (a) Except as provided in (b)                                        
07 of this section, each year that a candidate, group, or nongroup entity is required under                                
08 this chapter to file a report with the commission, the candidate, group, or nongroup                                    
09 entity shall pay an administrative registration fee of $100 to the commission. The                                      
10       candidate, group, or nongroup entity shall pay the fee in the manner and by the method                            
11       specified by the commission.                                                                                      
12            (b)  This section does not apply to                                                                          
13                 (1)  a delegate to a constitutional convention, a judge seeking judicial                                
14       retention, or a candidate for election to a municipal office who is exempted from                                 
01       reporting to the commission under AS 15.13.040(g); or                                                             
02                 (2)  a nongroup entity with an annual operating budget of $250 or less.                                 
03    * Sec. 2. AS 15.13.390(a) is amended to read:                                                                      
04 (a)  A person who fails to register when required by AS 15.13.050(a) or who                                             
05 fails to file a properly completed and certified report within the time required by                                     
06 AS 15.13.040, 15.13.060(b) - (d), 15.13.110(a)(1), (3), or (4), (e), or (f) is subject to a                             
07 civil penalty of not more than $50 a day for each day the delinquency continues as                                      
08 determined by the commission subject to right of appeal to the superior court. A                                        
09 person who fails to file a properly completed and certified report within the time                                      
10 required by AS 15.13.110(a)(2) or 15.13.110(b) is subject to a civil penalty of not                                     
11 more than $500 a day for each day the delinquency continues as determined by the                                        
12 commission subject to right of appeal to the superior court. A person who violates a                                    
13 provision of this chapter, except a provision requiring registration or filing of a report                              
14 within a time required as otherwise specified in this section, is subject to a civil                                    
15 penalty of not more than $50 a day for each day the violation continues as determined                                   
16 by the commission, subject to right of appeal to the superior court. An affidavit stating                               
17 facts in mitigation may be submitted to the commission by a person against whom a                                       
18 civil penalty is assessed. However, the imposition of the penalties prescribed in this                                  
19 section or in AS 15.13.380 does not excuse that person from registering or filing                                       
20 reports required by this chapter or paying the administrative registration fee levied                               
21       under AS 15.13.054.                                                                                           
22    * Sec. 3. AS 24.45.041(g) is amended to read:                                                                      
23 (g)  A lobbyist registering under this section shall pay the tax levied under                                       
24 AS 43.98.020 [AN APPLICATION FOR REGISTRATION AS A LOBBYIST                                                         
25 UNDER (a) OF THIS SECTION OR FOR RENEWAL OF A REGISTRATION                                                              
26 UNDER (f) OF THIS SECTION IS SUBJECT TO A FEE OF $250]. The commission                                                  
27 may not accept an application for registration or renew a registration until a lobbyist                             
28 provides sufficient evidence that the lobbyist has paid any tax due under                                           
29 AS 43.98.020 [THE FEE IS PAID. THIS SUBSECTION DOES NOT APPLY TO A                                                  
30 VOLUNTEER LOBBYIST UNDER AS 24.45.161 OR A REPRESENTATIONAL                                                             
31       LOBBYIST UNDER REGULATIONS OF THE COMMISSION].                                                                    
01    * Sec. 4. AS 24.60 is amended by adding a new section to read:                                                     
02 Sec. 24.60.238. Administrative registration fee. A person required to report                                          
03 under this chapter shall pay an administrative registration fee of $50 to the Alaska                                    
04 Public Offices Commission each year in which a report is due.  The person shall pay                                     
05 the fee in the manner and by the method specified by the Alaska Public Offices                                          
06       Commission.                                                                                                       
07    * Sec. 5. AS 24.60.240 is amended to read:                                                                         
08            Sec. 24.60.240.  Civil penalty for late filing.  A person required to file a                               
09       disclosure statement under AS 24.60.200 who fails to file a properly completed report                             
10 under AS 24.60.200 or who fails to pay the administrative registration fee levied                                   
11 under AS 24.60.238 is subject to a civil penalty of not more than $10 a day for each                                
12 day the delinquency continues as the Alaska Public Offices Commission determines,                                       
13 subject to appeal to the superior court. An affidavit stating facts in mitigation may be                                
14 submitted to the Alaska Public Offices Commission by the person against whom the                                        
15 civil penalty is assessed. However, the imposition of the penalties prescribed in this                                  
16 section does not excuse the person from filing reports required by AS 24.60.200 or                                  
17       paying the administrative registration fee levied under AS 24.60.238.                                         
18    * Sec. 6. AS 37.05.146(c) is amended by adding a new paragraph to read:                                            
19                 (90) fees collected by the Alaska Public Offices Commission.                                            
20    * Sec. 7. AS 39.50 is amended by adding a new section to read:                                                     
21 Sec. 39.50.132. Administrative registration fee. A public official or former                                          
22 public official required to file a report under AS 39.50.020 shall pay the commission                                   
23 an annual administrative registration fee of $50 each year in which a report is due. The                                
24 public official or former public official shall pay the fee in the manner and by the                                    
25       method specified by the commission.                                                                               
26    * Sec. 8. AS 39.50.135 is amended to read:                                                                         
27 Sec. 39.50.135.  Civil penalty: late [LATE] filing of required reports.  A                                          
28 person who fails to file a properly completed and certified report within the time                                      
29 required by this chapter or who fails to pay the administrative registration fee                                    
30 levied under AS 39.50.132 is subject to a civil penalty of not more than $10 a day for                              
31 each day the delinquency continues as the commission determines subject to appeal to                                    
01 the superior court.  An affidavit stating facts in mitigation may be submitted to the                                   
02 commission by a person against whom a civil penalty is assessed. However, the                                           
03 imposition of the penalties prescribed in this section or in AS 39.50.060 - 39.50.130                                   
04 does not excuse that person from filing reports required by this chapter or from                                    
05       paying the administrative registration fee levied under AS 39.50.132.                                         
06    * Sec. 9. AS 43.98 is amended by adding a new section to read:                                                     
07                    Article 1A. Tax on legislative lobbying.                                                           
08            Sec. 43.98.020. Tax on legislative lobbying. (a) In addition to other state and                          
09       federal taxes, a person working as a lobbyist under AS 24.45 shall pay a tax of 2.5                               
10 percent of the person's income earned from lobbying activities conducted under                                          
11       AS 24.45 during the preceding calendar year.                                                                      
12 (b)  This section does not apply to a representational lobbyist as defined under                                        
13 regulations of the Alaska Public Offices Commission or a volunteer lobbyist under                                       
14       AS 24.45.161.                                                                                                     
15 (c)  The total amount of tax imposed by this section is due and payable to the                                          
16 department at the same time and in the same manner as the tax payable to the United                                     
17       States Internal Revenue Service.                                                                                  
18 (d)  A person subject to the tax established under this section is entitled to a                                        
19 credit against the person's tax liability under this section for the amount of tax paid to                              
20 other states, territories, or possessions of the United States on income derived from                                   
21       sources in those jurisdictions that is also subject to tax under this section.                                    
22 (e)  The return shall either be on oath or contain a written declaration that it is                                     
23       made under penalty of perjury, and the department shall prescribe forms accordingly.                              
24            (f)  The provisions of AS 43.05 and AS 43.10 apply to this section.                                          
25 (g)  The legislature may appropriate the tax collected under this section to the                                        
26       Alaska Public Offices Commission.                                                                                 
27    * Sec. 10. This Act takes effect January 1, 2018.