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HB 65: "An Act repealing the fisheries business tax allocation to municipalities; repealing the refunds to local governments of fisheries business taxes; repealing revenue sharing for the fishery resource landing tax; providing for an effective date by amending the effective date of sec. 36, ch. 61, SLA 2014; and providing for an effective date."

00                              HOUSE BILL NO. 65                                                                          
01 "An Act repealing the fisheries business tax allocation to municipalities; repealing the                                
02 refunds to local governments of fisheries business taxes; repealing revenue sharing for                                 
03 the fishery resource landing tax; providing for an effective date by amending the                                       
04 effective date of sec. 36, ch. 61, SLA 2014; and providing for an effective date."                                      
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
06    * Section 1.  AS 29.60.800(a) is amended to read:                                                                  
07 (a)  There is established the harbor facility grant fund consisting of money                                            
08 appropriated to the fund. Each fiscal year, the legislature may appropriate money to                                    
09 the fund from the watercraft fuel tax account (AS 43.40.010(f)) and from the fisheries                                  
10 business tax collected under AS 43.75.015 [AFTER PAYMENTS TO                                                            
11 MUNICIPALITIES ARE MADE UNDER AS 43.75.130]. The legislature may make                                                   
12 other appropriations to the fund. The legislature may appropriate to the fund income                                    
13       earned on money in the fund.                                                                                      
14    * Sec. 2. AS 29.60.810 is amended to read:                                                                         
01 Sec. 29.60.810. Grant applications. A municipality or regional housing                                                
02 authority that owns a harbor facility may submit to the Department of Transportation                                    
03 and Public Facilities an application for a harbor facility grant to be used for                                         
04 construction, expansion, major repair, or major maintenance of a harbor facility. The                                   
05 application must include information about the project requested by the department.                                     
06 For a proposed project to be eligible for a grant, the municipality or regional housing                                 
07       authority must provide evidence acceptable to the department that the                                           
08 (1)  proposed project is a capital improvement project and not part of a                                                
09       preventive maintenance program or regular custodial care program;                                                 
10 (2)  municipality or regional housing authority will provide 50 percent                                                 
11 of the total project cost as matching funds for the state grant and that money received                                 
12 by the municipality or regional housing authority from the state will not be used for                                   
13       the matching funds except money received under                                                                    
14 (A)  AS 29.60.850 - 29.60.879 (community assistance                                                                     
15            program);                                                                                                    
16 (B)  [AS 29.60.450, AS 43.75.130, AND 43.75.137 (SHARED                                                                 
17            FISHERIES BUSINESS TAXES);                                                                                   
18 (C)]  AS 43.52.200 - 43.52.295 (excise tax on overnight                                                                 
19            accommodations on commercial passenger vessels); and                                                         
20 (C) [(D)]  a transfer agreement between the state and a                                                             
21            municipality for a sale under AS 35.10.120;                                                                
22 (3)  municipality or regional housing authority has secured and will                                                    
23 maintain adequate property loss insurance for the replacement cost of the harbor                                        
24       facility or has an adequate program of insurance;                                                                 
25 (4)  municipality or regional housing authority has a preventive                                                        
26 maintenance plan for the harbor facility and will be adequately adhering to the                                         
27       preventive maintenance plan after completion of the proposed project.                                             
28    * Sec. 3. AS 43.77.015(b) is amended to read:                                                                      
29 (b)  An obligation imposed by a contract subject to sec. 210(f), American                                               
30 Fisheries Act, P.L. 105-277, shall be treated as if it were a tax under this chapter for                                
31 purposes of AS 43.77.020. [A PAYMENT MADE TO SATISFY THE OBLIGATION                                                     
01 IMPOSED BY THE CONTRACT SHALL BE TREATED AS IF IT WERE TAX                                                              
02 REVENUE COLLECTED UNDER THIS CHAPTER FOR PURPOSES OF                                                                    
03       AS 43.77.060.]                                                                                                    
04    * Sec. 4. AS 43.77.050(b) is amended to read:                                                                      
05 (b)  The tax collected under this chapter shall be paid into a separate account in                                      
06 the general fund. [THE ANNUAL BALANCE IN THE ACCOUNT MAY BE                                                             
07 APPROPRIATED BY THE LEGISLATURE FOR REVENUE SHARING UNDER                                                               
08 AS 43.77.060. THE AMOUNT OF ALL TAX CREDITS APPROVED BY THE                                                             
09 COMMISSIONER UNDER AS 43.77.040(b) SHALL BE DEDUCTED FROM                                                               
10       AMOUNTS PAID TO MUNICIPALITIES UNDER AS 43.77.060(a) - (c).]                                                      
11    * Sec. 5. AS 29.60.450; AS 43.75.130, 43.75.133, 43.75.137, and AS 43.77.060 are                                   
12 repealed.                                                                                                               
13    * Sec. 6. Section 3, ch. 57, SLA 2003, is amended to read:                                                         
14            Sec. 3. AS 43.75.035 and [,] 43.75.036 [, AND 43.75.130(g)] are repealed.                                
15    * Sec. 7. Section 16, ch. 61, SLA 2014, is repealed.                                                               
16    * Sec. 8. Section 21, ch. 61, SLA 2014, is amended to read:                                                        
17 Sec. 21. AS 21.66.110(b); AS 21.96.070, 21.96.075(c)(2); AS 43.05.010(15);                                              
18 AS 43.20.014; AS 43.55.019; AS 43.56.018; AS 43.65.018; AS 43.75.018; and [,                                        
19       43.75.130(g);] AS 43.77.045 [, AND 43.77.060(e)] are repealed.                                                    
20    * Sec. 9. Section 22, ch. 61, SLA 2014, is amended to read:                                                        
21            Sec. 22. AS 43.75.035 is [AND 43.75.130(f) ARE] repealed.                                                
22    * Sec. 10. The uncodified law of the State of Alaska is amended by adding a new section to                         
23 read:                                                                                                                   
24 APPLICABILITY. Sections 1 - 5 of this Act apply to allocations and refunds to                                           
25 municipalities based on fisheries businesses and resource taxes under AS 43.75 and AS 43.77                             
26 levied on and after January 1, 2018, and no allocations or refunds will be made to                                      
27 municipalities during fiscal year 2020.                                                                                 
28    * Sec. 11. The uncodified law of the State of Alaska is amended by adding a new section to                         
29 read:                                                                                                                   
30 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations                                                
31 necessary to implement the changes made by this Act. The regulations take effect under                                  
01 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law                                   
02 implemented by the regulation.                                                                                          
03    * Sec. 12. The uncodified law of the State of Alaska is amended by adding a new section to                         
04 read:                                                                                                                   
05 RETROACTIVITY OF REGULATIONS. Notwithstanding any contrary provision of                                                 
06 AS 44.62.240, if the Department of Revenue expressly designates in a regulation that the                                
07 regulation applies retroactively, a regulation adopted by the Department of Revenue to                                  
08 implement, interpret, make specific, or otherwise carry out this Act may apply retroactively to                         
09 the effective date of the law implemented by the regulation.                                                            
10    * Sec. 13. The uncodified law of the State of Alaska is amended by adding a new section to                         
11 read:                                                                                                                   
12       RETROACTIVITY. Sections 1 - 5 of this Act are retroactive to January 1, 2019.                                   
13    * Sec. 14. Section 36, ch. 61, SLA 2014, is amended to read:                                                       
14            Sec. 36. Section [SECTIONS 16 AND] 23 of this Act takes [TAKE] effect                                
15       December 31, 2020.                                                                                                
16    * Sec. 15. Section 6 of this Act takes effect on the effective date of sec. 3, ch. 57, 2003.                       
17    * Sec. 16. Section 8 of this Act takes effect on the effective date of sec. 21, ch. 61, SLA                        
18 2014.                                                                                                                   
19    * Sec. 17. Section 9 of this Act takes effect on the effective date of sec. 22, ch. 61, SLA                        
20 2014.                                                                                                                   
21    * Sec. 18. Except as provided in secs. 15 - 17 of this Act, this Act takes effect immediately                      
22 under AS 01.10.070(c).