2010-04-14                     Senate Journal                      Page 2323
SB 312                                                                                                                        
The Finance Committee considered SENATE BILL NO. 312 "An Act                                                                    
providing for a reduction in the excise tax to $34.50 for a passenger                                                           
for each voyage on a commercial passenger vessel; providing for a                                                               
reduction in the state excise tax imposed on a passenger on a                                                                   

2010-04-14                     Senate Journal                      Page 2324
commercial passenger vessel by the amount of tax on a passenger                                                                 
traveling on a commercial passenger vessel imposed by a municipality                                                            
that does not elect to receive an appropriation of a portion of the                                                             
proceeds from the state tax; authorizing an appropriation from the                                                              
proceeds from the excise tax imposed on a passenger on a commercial                                                             
passenger vessel for state-owned infrastructure to properly provide for                                                         
commercial vessel or passenger visits; requiring a municipality                                                                 
receiving funds appropriated from the excise tax imposed on a                                                                   
passenger on a commercial passenger vessel to use the funds to                                                                  
improve port and harbor facilities and other services and infrastructure                                                        
to properly provide for commercial passenger vessel or passenger                                                                
visits; limiting the reduction for the excise tax imposed by a                                                                  
municipality on a passenger on a commercial passenger vessel to                                                                 
$17.25 a passenger for each voyage; requiring the Department of                                                                 
Commerce, Community, and Economic Development to prepare and                                                                    
submit a report on the needs of communities to safely and efficiently                                                           
host passengers subject to the state tax imposed on a passenger on a                                                            
commercial passenger vessel, and to summarize the extent to which                                                               
appropriations from the state tax have been used to defray the costs of                                                         
meeting those needs; eliminating the authority to appropriate funds                                                             
received from the excise tax imposed on a passenger on a commercial                                                             
passenger vessel to an area of the state that is not one of the first five                                                      
ports of call in the state for a commercial passenger vessel carrying a                                                         
passenger subject to the state excise tax imposed on a passenger of that                                                        
vessel; and providing for an effective date" and recommended it be                                                              
replaced with                                                                                                                   
                                                                                                                                
    CS FOR SENATE BILL NO. 312(FIN) "An Act relating to the                                                                     
    deposit of the proceeds of the tax on gambling operations aboard                                                            
    certain commercial passenger vessels into the general fund;                                                                 
    providing for a reduction in the excise tax to $34.50 for a                                                                 
    passenger for each voyage on a commercial passenger vessel;                                                                 
    describing the passengers that are subject to the excise tax and                                                            
    liable for the payment of the tax; providing for a reduction in the                                                         
    state excise tax imposed on a passenger traveling on a                                                                      
    commercial passenger vessel by the amount of tax on a                                                                       
    passenger traveling on a commercial passenger vessel imposed                                                                
    by a municipality under a law enacted before December 17,                                                                   
    2007; authorizing appropriations from the commercial vessel                                                                 
    passenger tax account to the first seven ports of call in the state                                                         

2010-04-14                     Senate Journal                      Page 2325
    and for costs associated with commercial passenger vessels and                                                              
    the passengers on board; limiting the use of funds appropriated                                                             
    from the commercial passenger vessel tax account to                                                                         
    expenditures related to port facilities, harbor infrastructure, other                                                       
    services provided to the commercial passenger vessels and the                                                               
    passengers on board those vessels and certain other purposes;                                                               
    repealing the regional cruise ship impact fund; relating to the                                                             
    administration of the excise tax by the Department of Revenue                                                               
    and regulations required to be adopted; requiring a report from                                                             
    the Department of Commerce, Community, and Economic                                                                         
    Development relating to safely and efficiently hosting                                                                      
    passengers; defining 'voyage' for purposes of the excise tax;                                                               
    relating to municipal levies on a passenger on a commercial                                                                 
    passenger vessel; and providing for an effective date."                                                                     
                                                                                                                                
Signing do pass: Senators Hoffman, Stedman, Cochairs. Signing no                                                                
recommendation: Senators Huggins, Thomas, Egan, Ellis, Olson.                                                                   
                                                                                                                                
The following fiscal information was published today:                                                                           
 Fiscal Note No. 1, Department of Revenue                                                                                       
 Fiscal Note No. 2, Department of Commerce, Community and                                                                       
      Economic Development                                                                                                      
                                                                                                                                
The bill is on today's calendar.