00 SENATE CS FOR HOUSE BILL NO. 253(CRA) 01 "An Act relating to the administration of fisheries business licenses and the 02 fisheries business tax, and amending the basis for determining refunds to local 03 governments under the program of shared fisheries taxes; and providing for an 04 effective date." 05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 06 * Section 1. PURPOSE. The purpose of secs. 2 - 4 of this Act is to withhold from 07 distribution to municipalities under the program of shared fisheries taxes a sum not to exceed 08 five percent of the revenue obtained from the fisheries business tax imposed by AS 43.75 to 09 defray the costs to the state of enforcement of that tax and administration of the shared tax 10 program. 11 * Sec. 2. AS 43.75.130(d) is amended to read: 12  (d) Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, the 13 commissioner shall pay 14  (1) to each city that is located in a borough incorporated after June 16, 01 1987 the following percentages of the tax revenue collected in the city from taxes 02 levied under this chapter: 03  (A) 45 percent of the tax revenue [TAXES] collected during 04 the calendar year in which the borough is incorporated; 05  (B) 40 percent of the tax revenue [TAXES] collected during 06 the first calendar year after the calendar year in which the borough is 07 incorporated; 08  (C) 35 percent of the tax revenue [TAXES] collected during 09 the second calendar year after the calendar year in which the borough is 10 incorporated; and 11  (D) 30 percent of the tax revenue [TAXES] collected during 12 the third calendar year after the calendar year in which the borough is 13 incorporated; and 14  (2) to each borough that is incorporated after June 16, 1987, the 15 following percentages of the tax revenue collected in the cities located within the 16 borough from taxes levied under this chapter: 17  (A) 5 percent of the tax revenue [TAXES] collected during the 18 calendar year in which the borough is incorporated; 19  (B) 10 percent of the tax revenue [TAXES] collected during 20 the first calendar year after the calendar year in which the borough is 21 incorporated; 22  (C) 15 percent of the tax revenue [TAXES] collected during 23 the second calendar year after the calendar year in which the borough is 24 incorporated; and 25  (D) 20 percent of the tax revenue [TAXES] collected during 26 the third calendar year after the calendar year in which the borough is 27 incorporated. 28 * Sec. 3. AS 43.75.130(f) is amended to read: 29  (f) In this section, "tax revenue collected" 30  (A) means 95 percent of the revenue received from the tax 31 that is levied and collected by the state under this chapter; 01  (B) includes the amount credited against taxes under 02 AS 43.75.018. 03 * Sec. 4. AS 43.75.137 is amended to read: 04  Sec. 43.75.137. ADDITIONAL REFUND. To the extent that appropriations 05 are available for the purpose, and notwithstanding the requirement of AS 37.07.080(e) 06 that approval of the office of management and budget is required, an amount equal to 07 50 percent of the tax revenue [THAT IS] collected, as the phrase is defined in 08 AS 43.75.130(f), [ UNDER THIS CHAPTER] from fisheries businesses and is not 09 subject to division with a municipality under AS 43.75.130 shall be transmitted each 10 fiscal year, without the approval of the office of management and budget, by the 11 department to the Department of Community and Regional Affairs for disbursal to 12 eligible municipalities under AS 29.60.450. 13 * Sec. 5. AS 43.75 is amended by adding a new section to article 4 to read: 14  Sec. 43.75.280. MUNICIPALITY AS TAX COLLECTION AGENT. (a) If 15 a municipality indicates a willingness to act as the department's agent for purpose of 16 collection of the license fee and tax imposed by this chapter and the commissioner 17 believes the municipality is capable of making and accounting for those collections, 18 the commissioner shall appoint one or more employees of that municipality to assist 19 in the collection of revenue owed under the license fee and tax levied by this chapter. 20  (b) The commissioner may pay for the services of the municipal officials 21 appointed to serve as collection agents under (a) of this section by 22  (1) entering into contingent fee agreements the commissioner considers 23 reasonable; or 24  (2) the payment of amounts out of the proper appropriation for the 25 department the commissioner considers reasonable. 26 * Sec. 6. This Act takes effect July 1, 1993.