Legislature(2007 - 2008)CAPITOL 17

02/25/2008 03:00 PM House LABOR & COMMERCE


Download Mp3. <- Right click and save file as

* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
*+ HB 413 EXTENDING THE REAL ESTATE COMMISSION TELECONFERENCED
Moved Out of Committee
*+ HB 350 VEHICLE RENTAL TAX COLLECTION TELECONFERENCED
Heard & Held
*+ HB 379 CPA EDUCATION REQUIREMENTS TELECONFERENCED
Moved Out of Committee
Bills Previously Heard/Scheduled
                    ALASKA STATE LEGISLATURE                                                                                  
          HOUSE LABOR AND COMMERCE STANDING COMMITTEE                                                                         
                       February 25, 2008                                                                                        
                           3:03 p.m.                                                                                            
                                                                                                                                
MEMBERS PRESENT                                                                                                               
                                                                                                                                
Representative Kurt Olson, Chair                                                                                                
Representative Mark Neuman, Vice Chair                                                                                          
Representative Carl Gatto                                                                                                       
Representative Gabrielle LeDoux                                                                                                 
Representative Robert L. "Bob" Buch                                                                                             
Representative Berta Gardner                                                                                                    
                                                                                                                                
MEMBERS ABSENT                                                                                                                
                                                                                                                                
Representative Jay Ramras                                                                                                       
                                                                                                                                
COMMITTEE CALENDAR                                                                                                            
                                                                                                                                
HOUSE BILL NO. 413                                                                                                              
"An Act extending the termination date for the Real Estate                                                                      
Commission; and providing for an effective date."                                                                               
                                                                                                                                
     - MOVED HB 413 OUT OF COMMITTEE                                                                                            
                                                                                                                                
HOUSE BILL NO. 379                                                                                                              
"An Act relating to educational requirements for licensure as a                                                                 
certified public accountant."                                                                                                   
                                                                                                                                
     - MOVED HB 379 OUT OF COMMITTEE                                                                                            
                                                                                                                                
HOUSE BILL NO. 350                                                                                                              
"An Act providing for an amount to be deducted and retained for                                                                 
collecting and submitting the vehicle rental tax."                                                                              
                                                                                                                                
     - HEARD AND HELD                                                                                                           
                                                                                                                                
PREVIOUS COMMITTEE ACTION                                                                                                     
                                                                                                                                
BILL: HB 413                                                                                                                  
SHORT TITLE: EXTENDING THE REAL ESTATE COMMISSION                                                                               
SPONSOR(s): LABOR & COMMERCE                                                                                                    
                                                                                                                                
02/20/08       (H)       READ THE FIRST TIME - REFERRALS                                                                        
02/20/08       (H)       L&C, FIN                                                                                               
02/25/08       (H)       L&C AT 3:00 PM CAPITOL 17                                                                              
                                                                                                                                
BILL: HB 379                                                                                                                  
SHORT TITLE: CPA EDUCATION REQUIREMENTS                                                                                         
SPONSOR(s): REPRESENTATIVE(s) HAWKER                                                                                            
                                                                                                                                
02/19/08       (H)       READ THE FIRST TIME - REFERRALS                                                                        
02/19/08       (H)       L&C, FIN                                                                                               
02/25/08       (H)       L&C AT 3:00 PM CAPITOL 17                                                                              
                                                                                                                                
BILL: HB 350                                                                                                                  
SHORT TITLE: VEHICLE RENTAL TAX COLLECTION                                                                                      
SPONSOR(s): REPRESENTATIVE(s) HARRIS                                                                                            
                                                                                                                                
02/04/08       (H)       READ THE FIRST TIME - REFERRALS                                                                        
02/04/08       (H)       L&C, FIN                                                                                               
02/25/08       (H)       L&C AT 3:00 PM CAPITOL 17                                                                              
                                                                                                                                
WITNESS REGISTER                                                                                                              
                                                                                                                                
ELEANOR WOLFE, Staff                                                                                                            
to Representative Kurt Olson                                                                                                    
Alaska State Legislature                                                                                                        
Juneau, Alaska                                                                                                                  
POSITION STATEMENT:  Presented HB 413 on behalf of the prime                                                                  
sponsor, the House Labor and Commerce Committee.                                                                                
                                                                                                                                
PAT DAVIDSON, Legislative Auditor                                                                                               
Division of Legislative Audit                                                                                                   
Alaska State Legislature                                                                                                        
Juneau, Alaska                                                                                                                  
POSITION    STATEMENT:      Presented    auditor   findings    and                                                            
recommendations and answered questions on HB 413.                                                                               
                                                                                                                                
REPRESENTATIVE MIKE HAWKER                                                                                                      
Alaska State Legislature                                                                                                        
Juneau, Alaska                                                                                                                  
POSITION STATEMENT:  Testified as the prime sponsor of HB 379.                                                                
                                                                                                                                
MAX MERTZ, CPA; Chair                                                                                                           
Board of Public Accountancy                                                                                                     
Division of Corporations, Business, and Professional Licensing                                                                  
Department of Commerce, Community, & Economic Development                                                                       
(DCCED)                                                                                                                         
Juneau, Alaska                                                                                                                  
POSITION STATEMENT:  Testified and answered questions on HB 379.                                                              
                                                                                                                                
PETE FELLMAN, Staff                                                                                                             
to Representative John Harris                                                                                                   
Alaska State Legislature                                                                                                        
Juneau, Alaska                                                                                                                  
POSITION STATEMENT:  Testified and answered questions on behalf                                                               
of the prime sponsor of HB 350, Representative John Harris.                                                                     
                                                                                                                                
JOHANNA BALES, Deputy Director                                                                                                  
Tax Division                                                                                                                    
Department of Revenue (DOR)                                                                                                     
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Answered questions on HB 350.                                                                            
                                                                                                                                
GARY ZIMMERMAN,                                                                                                                 
General Manager                                                                                                                 
Avis Rent A Car (AVIS)                                                                                                          
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Testified on HB 350.                                                                                     
                                                                                                                                
JIM POLYEFKO, General Manager                                                                                                   
National and Alamo Car Rental                                                                                                   
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
CRAIG FLOYD, Co-owner                                                                                                           
Thrifty Car Rental; Dollar Car Rental Anchorage, Alaska                                                                         
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
DARYL BENNETT, Owner                                                                                                            
Great Alaskan Holidays                                                                                                          
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
LEON MCKEAN, General Manager                                                                                                    
Great Alaskan Holidays                                                                                                          
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
LYNN ZEILER, Representative                                                                                                     
Budget Rent-A-Car (Budget)                                                                                                      
Anchorage, Alaska                                                                                                               
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
WAYNE MARTIN, Employee                                                                                                          
ABC Motor Homes                                                                                                                 
Palmer, Alaska                                                                                                                  
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
JOHN COOK, Legislative Director                                                                                                 
Alaska Auto Dealers Association                                                                                                 
Fairbanks, Alaska                                                                                                               
POSITION STATEMENT:  Testified in support of HB 350.                                                                          
                                                                                                                                
ACTION NARRATIVE                                                                                                              
                                                                                                                                
CHAIR  KURT OLSON  called the  House Labor  and Commerce  Standing                                                            
Committee  meeting  to  order  at  3:03:51  PM.    Representatives                                                            
Gardner,  Buch, Neuman,  and Olson  were  present at  the call  to                                                              
order.   Representatives Gatto and  LeDoux arrived as  the meeting                                                              
was in progress.                                                                                                                
                                                                                                                                
HB 413-EXTENDING THE REAL ESTATE COMMISSION                                                                                   
                                                                                                                                
3:04:13 PM                                                                                                                    
                                                                                                                                
CHAIR OLSON  announced that the  first order of business  would be                                                              
HOUSE BILL  NO. 413,  "An Act extending  the termination  date for                                                              
the  Real  Estate  Commission;  and  providing  for  an  effective                                                              
date."                                                                                                                          
                                                                                                                                
ELEANOR WOLFE, Staff,  to Representative Kurt Olson,  Alaska State                                                              
Legislature, explained  that HB 413  would extend the  Real Estate                                                              
Commission until June 30, 2016.                                                                                                 
                                                                                                                                
3:04:49 PM                                                                                                                    
                                                                                                                                
PAT  DAVIDSON,   Legislative  Auditor,  Division   of  Legislative                                                              
Audit,   Alaska  State   Legislature,   stated   that  the   audit                                                              
recommends  extending  the termination  date  of  the Real  Estate                                                              
Commission  until June  30, 2016.   The  report contained  several                                                              
recommendations.   Although one recommendation is  more related to                                                              
finance,  she pointed  out  one fiscal  change  that affected  the                                                              
recommendation to  increase license fees.  The  auditors concluded                                                              
the  field audit  work  in May  and recommended  increasing  fees.                                                              
However,  due to subsequent  fiscal  activity, it  is no longer  a                                                              
valid  recommendation.   The  board  is licensing  and  regulating                                                              
real estate  professionals in a manner  to serve the public.   The                                                              
division  recommends extending  the termination  date of  the Real                                                              
Estate Commission.                                                                                                              
                                                                                                                                
3:06:06 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  BUCH  inquired  as to  recommendation  two,  which                                                              
identified  that  a  board  member   had  been  appointed  to  the                                                              
commission   without  having  met   the  professional   experience                                                              
requirements.                                                                                                                   
                                                                                                                                
MS.  DAVIDSON  explained  that   the  audit  identified  that  the                                                              
experience  requirement  for  board  member  was  not  met.    The                                                              
statute requires  three years of  experience and the  board member                                                              
only  had two  years of  experience  at the  time of  appointment.                                                              
The  division   addressed  a  recommendation  to   the  governor's                                                              
office,  who  agreed   all  members  of  the  board   should  meet                                                              
statutory  requirements  and  appreciated  the  division  bringing                                                              
this matter to their  attention.  She offered that  the passage of                                                              
time has remedied the problem.                                                                                                  
                                                                                                                                
REPRESENTATIVE  BUCH  inquired   as  to  whether  any  legislation                                                              
passed  during the  time  period  when the  board  member was  not                                                              
eligible to serve, or were any decisions made that are moot.                                                                    
                                                                                                                                
MS. DAVIDSON answered  that all formal actions taken  by the board                                                              
would have  to be reviewed to  determine if the  individual's vote                                                              
mattered.  The  auditors did not find anything  in particular, she                                                              
related, but that brings up the core of the problem.                                                                            
                                                                                                                                
3:08:25 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GARDNER  referred to  the audit's  prior  findings                                                              
with  respect  to  the  Real  Estate  Surety  Fund  (RESF).    She                                                              
inquired  as to  whether pending  legislation  that would  replace                                                              
the surety  fund with  a recovery  fund would  be in keeping  with                                                              
the division's recommendations.                                                                                                 
                                                                                                                              
MS. DAVIDSON  offered she  is aware  that there  is a  bill before                                                            
the legislature,  but  that she  has not done  in-depth review  of                                                              
it.  In the  course of audit, the auditors reviewed  the RESF with                                                              
reference  to whether it  duplicates activities.   The  division's                                                              
concern  is  whether  there is  private  insurance  available  for                                                              
approximately  the same value  that is available  to members.   Of                                                              
11  western states  surveyed, seven  states had  surety funds  and                                                              
did  not  require professional  liability  insurance,  she  noted.                                                              
Another  two  states  did  not  have  surety  funds  nor  required                                                              
professional liability  insurance.   The remaining two  states did                                                              
not  have surety  funds but  did  require professional  liability.                                                              
Annual  premiums on  these Errors  and  Omissions (E&O)  insurance                                                              
policies can  range from $500 to  $5,000 for coverage equal  to or                                                              
more than  the coverage provided  by the  RESF.  The  auditors did                                                              
not find a  ready market for that  type of insurance for  the same                                                              
cost.   If you increase  the cost to  the licensees, that  cost is                                                              
typically  passed  on  to  consumers,  she  opined.    The  sunset                                                              
legislation  surrounds  public   interest.    Thus,  the  auditors                                                              
examined  duplicate activity  and concluded  there is  none.   She                                                              
reaffirmed she has  not reviewed pending legislation  that affects                                                              
the RESF.                                                                                                                       
                                                                                                                                
REPRESENTATIVE GARDNER  inquired as to whether the  surety fund is                                                              
the recourse  when the claim is  not an error or omission,  but is                                                              
the result of fraud or misrepresentation.                                                                                       
                                                                                                                                
3:12:02 PM                                                                                                                    
                                                                                                                                
MS. DAVIDSON  answered that  the division examined  the cost  of a                                                              
surety bond and cost of E&O insurance as a benchmark.                                                                           
                                                                                                                                
CHAIR  OLSON   noted  that   HB  413   extends  the  Real   Estate                                                              
Commission.   Another  bill, HB  357 -CLAIMS  AGAINST REAL  ESTATE                                                              
LICENSEES  is  currently  before  the  House  Labor  and  Commerce                                                              
Standing  Committee,   but  is   being  held  pending   additional                                                              
committee  work on  issues,  he noted.   He  offered  to have  Ms.                                                              
Davidson testify on the other bill when HB 357 is heard.                                                                        
                                                                                                                                
3:12:43 PM                                                                                                                    
                                                                                                                                
MS. DAVIDSON,  in response to  Representative Neuman,  stated that                                                              
board  membership  information  is  posted to  the  Department  of                                                              
Commerce, Community,  & Economic Development web site,  as well as                                                              
individual  professionals  who are  licensed.   However,  she  was                                                              
uncertain whether  their credentials are also listed.   In further                                                              
response to Representative  Neuman, Ms. Davidson  offered that the                                                              
governor's   office,    Boards   and   Commissions    would   have                                                              
information.   Additionally,  confirmation  hearings  are held  on                                                              
appointees  to boards,  so  there  may be  credential  information                                                              
contained in the  committee minutes.  She explained  that the Real                                                              
Estate  Commission  licenses  and regulates  the  occupation,  but                                                              
that there are also professional organizations.                                                                                 
                                                                                                                                
3:15:30 PM                                                                                                                    
                                                                                                                                
CHAIR  OLSON,  after  first  determining  no one  else  wished  to                                                              
testify, closed public testimony on HB 413.                                                                                     
                                                                                                                                
3:15:48 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  NEUMAN moved  to report  HB 413  out of  committee                                                              
with  individual  recommendations   and  the  accompanying  fiscal                                                              
notes.   There being no  objection, HB  413 was reported  from the                                                              
House Labor and Commerce Standing Committee.                                                                                    
                                                                                                                                
3:16:02 PM                                                                                                                    
                                                                                                                                
The committee took an at-ease from 3:16 p.m. to 3:18 p.m.                                                                       
                                                                                                                                
HB 379-CPA EDUCATION REQUIREMENTS                                                                                             
                                                                                                                                
3:18:08 PM                                                                                                                    
                                                                                                                                
CHAIR OLSON  announced that  the next order  of business  would be                                                              
HOUSE BILL NO.  379, "An Act relating to  educational requirements                                                              
for licensure as a certified public accountant."                                                                                
                                                                                                                                
REPRESENTATIVE  MIKE  HAWKER,  Alaska  State  Legislature,  stated                                                              
that HB 379 adds  transitional language to correct  a problem that                                                              
resulted from  passage of HB 274  in 2006, which was a  rewrite of                                                              
the  Certified  Public  Accountant's   (CPA)  licensure  statutes.                                                              
Once  the statutes  were  applied  to  the actual  practice,  some                                                              
imperfections   arose.     The  omnibus   bill  that  passed   the                                                              
legislature  in 2006  moved  Alaska much  closer  to the  national                                                              
standards  for CPAs.   Previously  in  the state,  a person  could                                                              
become licensed as  a CPA by obtaining an accounting  degree at an                                                              
accredited   university,   working  for   two   years  under   the                                                              
supervision  of  a  licensed  CPA,   and  passing  the  qualifying                                                              
examination.    However, prior  to  passage  of  HB 274  in  2006,                                                              
people   could   get   licensed   without   first   obtaining   an                                                              
undergraduate  degree  in accounting.    Thus,  a person  with  an                                                              
undergraduate  degree,  other  than  accounting,  could  meet  the                                                              
other  requirements,  including  passage  of  the  uniform  public                                                              
accounting examination,  but was also  required to work  for three                                                              
years  under  the  supervision  of  a  licensed  CPA.    The  bill                                                              
neglected to  phase out those people  who acquired a  degree other                                                              
than accounting,  such  as in finance,  who planned  on using  the                                                              
three years of experience  to become a CPA.  Thus,  the bill would                                                              
essentially   "grandfather   in"   people   who   received   their                                                              
baccalaureate  degrees prior to  January 1,  2008.  Those  seeking                                                              
licensure as  CPAs, who receive  their baccalaureate  degree after                                                              
January  1,   2008,  will  be  required   to  have  a   degree  in                                                              
accounting.   He related that this  change is wholly  supported by                                                              
the Alaska Board of Public Accountancy.                                                                                         
                                                                                                                                
3:22:12 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  LEDOUX  inquired  as  to  whether  people  with  a                                                              
degree such as paleontology or biology seek CPA licensure.                                                                      
                                                                                                                                
REPRESENTATIVE HAWKER  answered that it is possible,  but that the                                                              
individual would still have to pass the stringent national exam.                                                                
                                                                                                                                
REPRESENTATIVE  HAWKER  in  response   to  Representative  Neuman,                                                              
explained that the  board could provide a  specific interpretation                                                              
of baccalaureate  degrees including foreign degrees  that would be                                                              
considered as equivalent.                                                                                                       
                                                                                                                                
3:25:42 PM                                                                                                                    
                                                                                                                                
MAX MERTZ,  CPA, Chair, Board  of Public Accountancy,  Division of                                                              
Corporations,  Business,  and Professional  Licensing,  Department                                                              
of  Commerce,  Community,  &  Economic   Development  (DCCED),  in                                                              
response  to Representative  LeDoux,  explained  that people  with                                                              
non-business  degrees  generally return  to  college  to take  the                                                              
requisite  hours  in  accounting   courses  prior  to  taking  the                                                              
qualifying examination.   He opined it would be  very difficult to                                                              
pass the CPA exam  without a foundation in accounting.   The board                                                              
supported phasing  out the three  year experience option  in order                                                              
to ensure  that the person taking  the exam holds  a baccalaureate                                                              
degree in accounting.                                                                                                           
                                                                                                                                
3:26:34 PM                                                                                                                    
                                                                                                                                
MR.  MERTZ, in  response  to  Representative Gatto,  offered  that                                                              
certification  is   valid,  subject  to  biennial   renewal  which                                                              
includes   continuing  education   for   CPAs.     Once  the   CPA                                                              
examination  is  taken,  it  does  not have  to  be  taken  again.                                                              
However,  a  licensee  can  elect  to  place  their  license  into                                                              
inactive  status.    When  the   licensee  decides  to  reactivate                                                              
his/her license,  they would be required to pay  back registration                                                              
fees  and meet  continuing education  requirements  of 120  hours.                                                              
In   further  response   to  Representative   Neuman,  Mr.   Mertz                                                              
explained  the   baccalaureate  equivalency  relates   largely  to                                                              
foreign   candidates.     Since   many  countries   do  not   have                                                              
baccalaureate degrees,  candidates submit their foreign  degree to                                                              
one of  several organizations  that evaluate  it against  the U.S.                                                              
baccalaureate degree  for equivalency.  The  organization provides                                                              
the  candidate  with  a  certificate   of  equivalency,  which  is                                                              
accepted  by the  board.   In further  response to  Representative                                                              
Neuman, Mr.  Mertz advised that  the foreign candidate  must still                                                              
pass the national qualifying CPA exam.                                                                                          
                                                                                                                                
3:29:19 PM                                                                                                                    
                                                                                                                                
CHAIR OLSON,  after first  determining no  one wished  to testify,                                                              
closed public testimony on HB 379.                                                                                              
                                                                                                                                
3:30:09 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GARDNER moved to  report HB  379 out of  committee                                                              
with  individual  recommendations   and  the  accompanying  fiscal                                                              
notes.   There being no  objection, HB  379 was reported  from the                                                              
House Labor and Commerce Standing Committee.                                                                                    
                                                                                                                                
3:30:41 PM                                                                                                                    
                                                                                                                                
The committee took an at-ease from 3:30 p.m. to 3:33 p.m.                                                                       
                                                                                                                                
HB 350-VEHICLE RENTAL TAX COLLECTION                                                                                          
                                                                                                                                
3:33:32 PM                                                                                                                    
                                                                                                                                
CHAIR OLSON  announced that the  final order of business  would be                                                              
HOUSE  BILL  NO. 350,  "An  Act  providing  for  an amount  to  be                                                              
deducted and  retained for collecting  and submitting  the vehicle                                                              
rental tax."                                                                                                                    
                                                                                                                                
3:33:47 PM                                                                                                                    
                                                                                                                                
PETE FELLMAN, Staff,  to Representative John Harris,  Alaska State                                                              
Legislature,  said  that HB  350  is  an  effort to  help  vehicle                                                              
rental  businesses with  a 3  percent  rebate of  the ten  percent                                                              
state  vehicle rental  tax.   He  explained that  most car  rental                                                              
businesses use  credit cards  that charge a  fee.  The  businesses                                                              
must fill  out paperwork to collect  and remit the  vehicle rental                                                              
tax on behalf of  the state.  The purpose of HB 350  is to offer a                                                              
rebate  to all  vehicle  rental agencies,  but  in particular,  to                                                              
assist  the  "mom  and  pop"  businesses  that  rent  vehicles  to                                                              
tourists.                                                                                                                       
                                                                                                                                
MR.  FELLMAN pointed  out that  110  businesses currently  collect                                                              
and remit  the vehicle rental  tax.  He  posed three  scenarios to                                                              
explain  how  many  businesses   would  be  affected  by  HB  350,                                                              
depending on the  maximum quarterly vehicle rental  tax that could                                                              
be  retained by  businesses.   He  explained  if the  cap for  the                                                              
rebate was set at  $1,000 per year, 27 businesses  would remit the                                                              
full  tax and  83 would  retain 3  percent of  the tax  collected.                                                              
The small businesses  would benefit from  HB 350.  If  the cap for                                                              
the  tax rebate  was changed  to  $2,000 per  year, 13  businesses                                                              
would remit  the full  tax and 97  would retain  3 percent  of the                                                              
tax collected.   Finally, if  the cap for  the rebate  was changed                                                              
to $5,000  per year, 8  businesses would  remit the full  tax, and                                                              
102 businesses would  retain 3 percent of the tax  collected.  The                                                              
original bill did not set a cap on the amount of the tax rebate.                                                                
                                                                                                                                
3:37:06 PM                                                                                                                    
                                                                                                                                
MR. FELLMAN, in  response to Representative Gatto,  explained that                                                              
the  proposed committee  substitute would  cap the  tax rebate  at                                                              
$1,000 per  quarter.  In that  scenario, 10 taxpayers  would remit                                                              
the  full tax  collected and  100 would  retain 3  percent of  the                                                              
vehicle tax collected on behalf of the state.                                                                                   
                                                                                                                                
3:39:02 PM                                                                                                                    
                                                                                                                                
The committee took an at-ease from 3:39 p.m. to 3:41 p.m.                                                                       
                                                                                                                                
3:41:53 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  NEUMAN  moved  to  adopt  CSHB  350,  labeled  25-                                                              
LS1363\C,  Bullock,  2/22/08,  as  the working  document.    There                                                              
being no objection, Version C was before the committee.                                                                         
                                                                                                                                
3:42:14 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE LEDOUX  asked whether  Mr. Fellman could  provide a                                                              
list of all  taxes levied on small  businesses by the  state.  She                                                              
noted  her interest  in which  taxes small  businesses collect  on                                                              
behalf  of the  state.   She  read a  list  of taxes  from a  list                                                              
provided by Representative  Gardner, such as the bed  tax and game                                                              
tax.   She  further inquired  as  to any  other  rebates that  are                                                              
offered on taxes collected by businesses on behalf of the state.                                                                
                                                                                                                                
MR.  FELLMAN explained  that there  are  two types  of taxes  that                                                              
businesses remit,  an excise  tax and an  income tax.   He pointed                                                              
out  that an  excise  tax is  collected on  behalf  of the  state,                                                              
whereas the  other is an  income tax.   He further  explained that                                                              
there  is  a  "no timely  filing  credit"  and  a  "timely  filing                                                              
credit."   A no timely  filing credit means  there is not  any tax                                                              
[rebate  allowed],   such  as  the  alcohol  tax,   or  commercial                                                              
passenger vessel  tax.  However,  taxes such as the  cigarette tax                                                              
allow businesses a timely filing credit.                                                                                        
                                                                                                                                
REPRESENTATIVE LEDOUX  inquired as to  whether a rebate  should be                                                              
offered  on  all  taxes that  businesses  collect  for  the  state                                                              
instead of attempting to single out the vehicle rental tax.                                                                     
                                                                                                                                
MR. FELLMAN  speculated that some  businesses incur  more expenses                                                              
when collecting  some taxes,  particularly  when credit cards  are                                                              
used,  so  the  timely  filing  credit  provides  relief  for  the                                                              
businesses.   In further  response to  Representative LeDoux,  Mr.                                                              
Fellman  explained  that vehicle  rental  cards require  a  credit                                                              
card, but that other businesses have other options.                                                                             
                                                                                                                                
3:47:09 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GARDNER inquired  as  to the  total  tax rate  for                                                              
motor fuel  taxes and tobacco  taxes, since the  sponsor statement                                                              
lists that 1 percent  of the motor fuel taxes can  be deducted and                                                              
retained.                                                                                                                       
                                                                                                                                
MR. FELLMAN offered  to provide information on the  total tax.  He                                                              
noted that  the timely filing  fee for the  tobacco tax is  set at                                                              
.4 percent  and timely filing  fees for the  tire tax is set  at 5                                                              
percent with  a $900 cap  on the rebate.   In further  response to                                                              
Representative  Gardner,  Mr. Fellman  answered  that while  motor                                                              
fuel  taxes are  often paid  by  credit card,  the motorist  often                                                              
remits a  check or  cash, but  credit cards  are used  for vehicle                                                              
rentals.                                                                                                                        
                                                                                                                                
3:49:11 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GARDNER  opined that the actual cost  to a merchant                                                              
for  tax collection  is minimal  once their  collection system  is                                                              
set up.                                                                                                                         
                                                                                                                                
REPRESENTATIVE  BUCH related  his understanding  that hunting  and                                                              
fishing licensing  vendors  retain a portion,  perhaps 3  percent,                                                              
of the amount  collected to offset  the overhead.  He  inquired as                                                              
to  whether  the  fishing  and   hunting  license  fees  are  also                                                              
considered an excise tax.                                                                                                       
                                                                                                                                
MR. FELLMAN  surmised that  the dealer remits  an excise tax.   He                                                              
was  uncertain  of   the  amount,  but  offered   to  provide  the                                                              
information to the committee.                                                                                                   
                                                                                                                                
3:51:33 PM                                                                                                                    
                                                                                                                                
MR. FELLMAN,  in response to  Representative Gatto,  surmised that                                                              
the parking  facility tax, airport  tax, Anchorage  municipal tax,                                                              
and  the state  tax  are all  part  of the  10  percent state  tax                                                              
assessed.                                                                                                                       
                                                                                                                                
REPRESENTATIVE   GATTO  pointed  out   that  some  of   the  taxes                                                              
collected are  not ones collected on  behalf of the state.   Thus,                                                              
if  a  rebate  were  given  to the  business  for  all  the  taxes                                                              
collected,  the business  would  receive a  rebate  on some  taxes                                                              
collected for other entities.                                                                                                   
                                                                                                                                
3:52:31 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE LEDOUX  asked for clarification on  the distinction                                                              
between  businesses that  use credit  cards and  those that  don't                                                              
use credit cards.                                                                                                               
                                                                                                                                
MR. FELLMAN  answered that  car rental  agencies are not  required                                                              
to use  a credit card  by statute.   However, most  vehicle rental                                                              
agencies have a  company policy that the person must  use a credit                                                              
card.                                                                                                                           
                                                                                                                                
REPRESENTATIVE LEDOUX  related her  understanding is that  while a                                                              
credit  card  is  required  at  the  time  of  rental,  that  upon                                                              
returning  the car,  the person  could remit  cash.  She  surmised                                                              
that the process  is similar to  one used by hotels such  that the                                                              
hotel  requires a credit  card during  the check  in process,  but                                                              
when a  person checks out,  the hotel will  accept other  forms of                                                              
payment.                                                                                                                        
                                                                                                                                
3:55:05 PM                                                                                                                    
                                                                                                                                
MR.  FELLMAN, in  response to  Representative  Neuman, offered  to                                                              
provide  a listing  of taxes,  rebates, and  timely filing  credit                                                              
amounts   for   the   committee.      In   further   response   to                                                              
Representative  Neuman,   Mr.  Fellman  offered  to   provide  the                                                              
committee with the composition of the ten percent tax.                                                                          
                                                                                                                                
MR.  FELLMAN  explained  that  the   tourism  industry  businesses                                                              
brought this matter  to the prime sponsor's attention.   This bill                                                              
is intended  to aid  small businesses involved  in tourism  and to                                                              
help foster  tourism.   In response  to Chair  Olson, Mr.  Fellman                                                              
related his understanding  that other states do  not offer similar                                                              
rebates on vehicle rental taxes.                                                                                                
                                                                                                                                
3:59:43 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  NEUMAN  inquired   as  to  whether  municipalities                                                              
offer timely filing credits to businesses.                                                                                      
                                                                                                                                
JOHANNA  BALES,  Deputy  Director,  Tax  Division,  Department  of                                                              
Revenue (DOR),  said is not  aware of any municipalities  offering                                                              
timely filing  credits to  businesses.   She explained  that other                                                              
states  provide  timely  filing   credits  for  businesses.    She                                                              
further  explained   that  when  a  business  has   the  fiduciary                                                              
responsibility  to collect taxes  on behalf of  a third  party and                                                              
remit it  to the  state, that it  is not  an uncommon  practice to                                                              
offer  a credit.    She  responded  to earlier  questions  raised,                                                              
including that  the vehicle  rental tax  was effective  on January                                                              
1, 2004.   The tire  fee was enacted  during the same  legislative                                                              
session, and  was effective  in September 2003.   A  timely filing                                                              
credit  is   a  method  the   division  uses  to   compensate  the                                                              
businesses  for their  fiduciary  responsibilities.   She  related                                                              
that  the  department anticipated  that  vehicle  rental  agencies                                                              
would  be  eligible for  a  timely  filing  credit, but  that  the                                                              
legislature did  not offer it.   She offered that the  trend is to                                                              
compensate  businesses  and  offer  timely filing  credits.    The                                                              
alcohol tax  and other taxes are  long standing taxes.   She noted                                                              
that the  tobacco taxes require  businesses to spend more  time in                                                              
the  collection   process.    While  she  was   uncertain  whether                                                              
municipalities offer  credits, she noted that  some municipalities                                                              
use state  law to  craft their  ordinances.   She opined  that the                                                              
Municipality  of Anchorage  modeled  its cigarette  tax credit  on                                                              
state law.                                                                                                                      
                                                                                                                                
CHAIR OLSON  related his  understanding that  the Kenai  Peninsula                                                              
Borough also offers a rebate on sales tax.                                                                                      
                                                                                                                                
4:02:50 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GATTO posed  a scenario  in which  a dealer  sells                                                              
tires four  at a time,  and collects a  $2.50 state fee  per tire,                                                              
compared to state  fuel set at 8  cents a gallon.  He  opined that                                                              
the rebate  should be calculated  differently based on  the actual                                                              
time  needed to  collect the  tax  on behalf  of the  state.   The                                                              
amount  of time  taken to  collect  various taxes  varies, and  in                                                              
some instances  may require hand entries  on the bill of  sale and                                                              
other instances  the tax is automatically calculated  by computer.                                                              
Thus,  the total  amount of  time the  business spends  collecting                                                              
the tax  varies.   He opined  that car  rental taxes are  computed                                                              
generated too, based on the type of vehicle the client rents.                                                                   
                                                                                                                                
MS. BALES  answered that  the intent of  the timely  filing credit                                                              
is  to compensate  businesses for  processing  the tax  collection                                                              
such  as  filling  out the  state's  paperwork  and  tracking  the                                                              
specific  tax.   She  posed  a scenario  that  a state  worker  is                                                              
exempt  from the  vehicle rental  tax.   The car  rental tax  must                                                              
retain  paperwork,   so  there  is  more  recordkeeping   for  the                                                              
business.  She opined  that the tire tax, vehicle  rental tax, and                                                              
the motor  fuel tax  are similar, with  respect to the  additional                                                              
paperwork  businesses   must  complete.    She  also   noted  that                                                              
businesses  receive  timely  filing credit  for  collecting  motor                                                              
fuel  taxes.    She  explained that  of  29  taxpayers  who  remit                                                              
alcohol taxes,  6 to 10 large  distributors pay 90 percent  of the                                                              
alcohol taxes.   Whereas, the tire and vehicle  rental industry is                                                              
comprised  of  100 to  200  businesses,  many  of whom  are  small                                                              
businesses who  are burdened with  the additional work  to collect                                                              
and remit the vehicle rental taxes.                                                                                             
                                                                                                                                
4:06:28 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GATTO  referred  to  a  letter  in  the  committee                                                              
packet from  Mr. Bennett,  Great Alaskan  Holidays that  states it                                                              
keeps  5  percent,  up  to  $900  per  quarter  as  a  reward  for                                                              
remitting  fees in  a timely  manner.   He noted  the letter  also                                                              
mentions  that  MasterCard  charges  his  company a  fee  of  1.85                                                              
percent.   He  surmised  that the  amount  that businesses  retain                                                              
varies seems to depend on the commodity.                                                                                        
                                                                                                                                
MS. BALES  acknowledged that  Representative  Gatto points  out an                                                              
anomaly.   She opined  that someone  should review  all the  taxes                                                              
the  state  collects  and  determine  what  amount  to  compensate                                                              
companies  for collecting  taxes  on  behalf of  the  state.   She                                                              
pointed out that  the timely filing credit only applies  to the 10                                                              
percent  state excise  tax  and does  not apply  to  a variety  of                                                              
other  fees or  taxes assessed  for  car rentals  including the  4                                                              
percent facility fee.                                                                                                           
                                                                                                                                
4:08:36 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GATTO  referred to the  title of the CS  for HB 350                                                              
which read,  "An Act providing  for an  amount to be  deducted and                                                              
retained for  collecting and submitting  the vehicle  rental tax."                                                              
He referred to  the bill, which read:                                                                                           
                                                                                                                                
     On page 1, line 5,                                                                                                         
          (c) A person required to collect and pay the tax                                                                      
          to the department under (a) of this section ...                                                                       
                                                                                                                                
REPRESENTATIVE  GATTO noted  that there  is not  any reference  to                                                              
clarify that  HB 350  refers to  only the  state portion  of taxes                                                              
collected.                                                                                                                      
                                                                                                                                
MS. BALES  explained that  subsection (a) refers  to the  State of                                                              
Alaska vehicle rental tax.                                                                                                      
                                                                                                                                
4:09:39 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  NEUMAN referred  to page 1,  line 5, and  inquired                                                              
as  to  whether  the  bill  should   read  "business"  instead  of                                                              
"person."                                                                                                                       
                                                                                                                                
MR. FELLMAN  answered  that he could  pose that  question  for the                                                              
legal drafter to answer and perhaps clarify.                                                                                    
                                                                                                                                
MS.  BALES, in  response to  a request  by Representative  Neuman,                                                              
offered to  provide a  list of  taxes collected  on behalf  of the                                                              
state and any timely filing credits offered.                                                                                    
                                                                                                                                
4:11:39 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GATTO  referred to subsection (a)  of AS 43.52.050,                                                              
which  he noted  refers back  to  AS 43.52.010  which states,  "an                                                              
excise  tax", and  inquired as  to whether  that is  limited to  a                                                              
state tax.                                                                                                                      
                                                                                                                                
MS. BALES explained  there are many excise taxes, but  the way the                                                              
statute is set up  is to only apply to the state's  rental car tax                                                              
and no other taxes.                                                                                                             
                                                                                                                                
4:13:08 PM                                                                                                                    
                                                                                                                                
GARY ZIMMERMAN,  General Manager, Avis  Rent A Car  (AVIS), stated                                                              
that  AVIS  has  businesses that  operate  throughout  Alaska  and                                                              
employ  over  100  employees  throughout   Alaska.    He  recalled                                                              
testifying  several years  ago about the  financial hardship  that                                                              
imposing   a  vehicle  rental   tax  would   have  on   individual                                                              
businesses.   He urged  support for HB  350 for reimbursement  for                                                              
collecting  the vehicle  rental tax.   Being  a tax collector  for                                                              
the  state  costs  AVIS money,  with  indirect  and  direct  costs                                                              
associated  with collecting  the  vehicle rental  tax, he  opined.                                                              
He noted that  direct costs include credit card  transaction fees,                                                              
which range  from 2 to 3 percent.   Last year AVIS  collected over                                                              
$1.2 million  in tax  revenue from customers  which resulted  in a                                                              
direct cost of  $25,000.  Thus, AVIS  is not in favor  of a $1,000                                                              
cap.   Indirect  costs  for AVIS  include  upgrades to  computers,                                                              
time to process  payments, and countless hours  to train employees                                                              
so  they can  explain  to  customers  the difference  between  the                                                              
state and municipal  fees and taxes and exemptions.   Other taxing                                                              
authorities provide  for similar timely filing credit,  he opined.                                                              
The  City of  Kenai  and  the City  of  Skagway reimburse  AVIS  5                                                              
percent  of  the taxes  collected  by  AVIS.   He  concluded  that                                                              
collecting  the  tax  costs  businesses   money.    He  urged  the                                                              
committee  to  consider  and  pass   legislation  to  lessen  that                                                              
burden.                                                                                                                         
                                                                                                                                
4:15:52 PM                                                                                                                    
                                                                                                                                
MR.  ZIMMERMAN,  in response  to  Representative  Gatto,  answered                                                              
that  the rates  charged  varies by  transaction  and credit  card                                                              
company.    In  further  response  to  Representative  Gatto,  Mr.                                                              
Zimmerman agreed  that each rental  car agency pays the  same rate                                                              
to use  the credit  card services.   He  pointed  out that when  a                                                              
vehicle rental car  agency raises its rates to  compensate for the                                                              
credit card  fee, that  the increase is  also taxed.   Ultimately,                                                              
the company  absorbs  the cost  to collect  the tax.   He posed  a                                                              
scenario in which  the company would raise its rate  by $1, and of                                                              
that 10 cents would reflect the vehicle rental tax.                                                                             
                                                                                                                                
4:17:25 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE LEDOUX  inquired as to whether a  customer must use                                                              
a credit card at the time they remit payment.                                                                                   
                                                                                                                                
MR. ZIMMERMAN  answered that AVIS  requires a credit card  be used                                                              
at  the  time  of the  initial  transaction  unless  the  customer                                                              
prearranged  some other type  of payment.   However, the  customer                                                              
can remit cash  or travelers check  at the time the rental  car is                                                              
returned.                                                                                                                       
                                                                                                                                
4:18:12 PM                                                                                                                    
                                                                                                                                
JIM  POLYEFKO, General  Manager,  National and  Alamo Car  Rental,                                                              
agreed with Mr.  Zimmerman's testimony.  He offered  that in 2007,                                                              
his  company collected  approximately $900,000  in vehicle  rental                                                              
taxes.   He offered  that credit  card fees range  between 2  to 3                                                              
percent,  depending  on  the company.    Additionally,  costs  are                                                              
incurred  with annual  state audits,  when conducted,  as well  as                                                              
for  labor costs.    He  urged the  committee  to  support HB  350                                                              
without a cap to  allow a 3 percent rebate to  companies to offset                                                              
expenses.    He  opined  that  companies  should  not  be  treated                                                              
differently  due  to  their  size  as all  companies  are  in  the                                                              
business of renting vehicles.                                                                                                   
                                                                                                                                
4:19:53 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE NEUMAN  related his understanding that  the bonding                                                              
authority  on  parking   garage  at  the  Ted   Stevens  Anchorage                                                              
International Airport  benefitted rental car companies  since they                                                              
can  fuel and  clean  their  cars  on site.    He inquired  as  to                                                              
whether the ten percent tax is applied throughout the state.                                                                    
                                                                                                                                
MR. POLYEFKO  related that he could  not answer for  other cities,                                                              
only  on the  ten percent  state  vehicle rental  tax  as a  stand                                                              
alone excise tax.   In further response to  Representative Neuman,                                                              
Mr. Polyefko  answered that  separate fees are  assessed on  a per                                                              
day basis to assist in paying for the facility at the airport.                                                                  
                                                                                                                                
4:22:25 PM                                                                                                                    
                                                                                                                                
CRAIG  FLOYD, Co-owner,  Thrifty  Car Rental;  Dollar Car  Rental,                                                              
stated  that his  business is  a  family business  that has  grown                                                              
considerably  over  the years.    The  additional taxes  create  a                                                              
burden and  the companies need relief,  he opined.  Our  costs for                                                              
credit  card discount  fees vary,  but the  overall average  about                                                              
2.65  percent,  he  noted.    He   estimated  that  it  takes  his                                                              
accounting   office   approximately   7.5   hours   a   week   and                                                              
approximately  $29,000 annually to  administer and collect  taxes.                                                              
He urged  committee members to support  HB 350 without  the $1,000                                                              
cap.    He  agreed  with  previous   car  rental  testifiers,  Mr.                                                              
Zimmerman and Mr. Polyefko.                                                                                                     
                                                                                                                                
4:23:54 PM                                                                                                                    
                                                                                                                                
DARYL  BENNETT, Owner,  Great Alaskan  Holidays,  stated that  his                                                              
business  is a  "mom and  pop" operation  that  started with  four                                                              
motor homes  23 years  ago and it  is now  the largest  motor home                                                              
rental in  Alaska.   Last year  he employed  30 people  year round                                                              
and approximately  75 employees  during the peak  season.   In the                                                              
past  four  years, he  has  collected  in  excess of  $500,000  in                                                              
vehicle rental  taxes.   He echoed  earlier testimony  that credit                                                              
card discount fees  vary.  He noted that the fees  range from 1.85                                                              
percent  for a MasterCard  with  no awards associated  with  it to                                                              
2.3  percent  for  others.   However,  he  noted  that  these  are                                                              
percentages  that he has  negotiated so  there is not  consistency                                                              
or  any  correlation  between  his   fees  and  other  car  rental                                                              
agencies.   His accounting  department entered  18,000 entries  in                                                              
the last 4 years,  which is quite a bit of effort,  he opined.  He                                                              
supports the rebate  to assist his company in  offsetting costs it                                                              
incurs to collect  the vehicle rental tax on behalf  of the state.                                                              
He opposed capping  the rebate to $1,000.  He pointed  out that in                                                              
January through  March, and October  through December he  does not                                                              
have any  rentals.   Thus, he  would receive  a $2,000  rebate for                                                              
the year, which is "a drop in the bucket," he opined.                                                                           
                                                                                                                                
4:27:04 PM                                                                                                                    
                                                                                                                                
LEON  MCKEAN,  General  Manager, Great  Alaskan  Holidays,  stated                                                              
that as an employee  of Great Alaskan, he supports  HB 350 without                                                              
a cap.   Originally, collecting the  vehicle rental tax  was a way                                                              
to  assess travelers  to  Alaska.   He  echoed  and supported  Mr.                                                              
Bennett's testimony.                                                                                                            
                                                                                                                                
4:28:11 PM                                                                                                                    
                                                                                                                                
LYNN ZEILER,  Representative, Budget  Rent-A-Car (Budget),  echoed                                                              
earlier  testimony  with  respect  to  the  cost  associated  with                                                              
credit  cards.   She  noted  that  Budget requires  customers  use                                                              
credit  cards.    She noted  her  staff  obtains  information  and                                                              
receives  training in  order to  be able to  offer information  to                                                              
customers  who come  from all over  the world.   Their  accountant                                                              
oversees the audits  and reports to ensure compliance.   She urged                                                              
the committee to support HB 350.                                                                                                
                                                                                                                                
4:29:53 PM                                                                                                                    
                                                                                                                                
WAYNE MARTIN,  Employee, ABC  Motor Homes,  stated that  ABC Motor                                                              
Homes has  been in business  for over 20  years.  He  related that                                                              
he  supports HB  350.   He  urged  the committee  to  move HB  350                                                              
forward without  a cap, since  its intent  is to relieve  a burden                                                              
to businesses.   He  explained that  he does  not mind  collecting                                                              
the  vehicle rental  tax  on  behalf of  the  state,  but a  small                                                              
rebate will  help businesses.   He  echoed earlier testimony  that                                                              
it is  not just  a computer  function and  state auditors  monitor                                                              
the tax collection.                                                                                                             
                                                                                                                                
4:31:22 PM                                                                                                                    
                                                                                                                                
JOHN   COOK,    Legislative   Director,   Alaska    Auto   Dealers                                                              
Association, offered  his support  for HB 350  without a cap.   In                                                              
2004,  the  vehicle  rental  tax  was  instituted.    Car  dealers                                                              
installed  costly   modifications  to  software.     Dealers  were                                                              
required to  pay tax  for warranty  repairs, but the  manufacturer                                                              
did  not reimburse  any  taxes paid  until  the legislature  fixed                                                              
that problem  last year.   He echoed  earlier testimony  on credit                                                              
card fees, but  noted that modifications to computer  software, or                                                              
manual calculations  needed to account for the  vehicle rental tax                                                              
is burdensome.   He opined that  businesses that sell  fishing and                                                              
hunting licenses receive a 7.5 percent rebate.                                                                                  
                                                                                                                                
4:33:52 PM                                                                                                                    
                                                                                                                                
MR.  COOK, in  response to  Representative  Gatto, explained  that                                                              
most  dealership  packages  are   not  specifically  designed  for                                                              
rental vehicles,  so modifications  are necessary.   Additionally,                                                              
rentals  from the  service  department  are partially  covered  by                                                              
warranty.   The system is  not designed  to break out  the portion                                                              
that is  exempted, which  requires cumbersome reconciliations,  he                                                              
offered.                                                                                                                        
                                                                                                                                
4:35:13 PM                                                                                                                    
                                                                                                                                
MR.  FELLMAN,  in response  to  Representative  Neuman,  explained                                                              
that without a cap  on the rebate, the fiscal note  shows that the                                                              
state would lose $255,000 in revenue.                                                                                           
                                                                                                                                
CHAIR OLSON, in  response to Representative Neuman  explained that                                                              
the state  collects 10 percent of  the gross revenues  for vehicle                                                              
rental taxes,  so it is fairly easy  for the state to  monitor the                                                              
tax.                                                                                                                            
                                                                                                                                
REPRESENTATIVE NEUMAN  pointed out the relatively  small amount of                                                              
the cost of  a fishing license,  at $25, as compared to  a vehicle                                                              
rental  which often  is $500, so  that 3  percent is  considerably                                                              
more.                                                                                                                           
                                                                                                                                
MR.  FELLMAN,  in response  to  Representative  LeDoux,  explained                                                              
that the vehicle  rental tax rebate being considered  is 3 percent                                                              
of the 10 percent tax imposed by the state.                                                                                     
                                                                                                                                
4:38:42 PM                                                                                                                    
                                                                                                                                
[HB 350 was held over.]                                                                                                         
                                                                                                                                
ADJOURNMENT                                                                                                                   
                                                                                                                                
There being  no further business  before the committee,  the House                                                              
Labor and  Commerce Standing  Committee meeting  was adjourned  at                                                              
4:38 p.m.                                                                                                                       

Document Name Date/Time Subjects