00 CS FOR SENATE BILL NO. 261(CRA)                                                                                         
01 "An Act relating to municipal taxes and fees on the transportation of individuals                                       
02 or goods by federally certificated air carriers; and providing for an effective                                         
03 date."                                                                                                                  
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 29.10.200 is amended by adding a new paragraph to read:                                             
06   (53)  AS 29.47.470 (air carriers).                                                                                 
07    * Sec. 2.  AS 29.47 is amended by adding a new section to read:                                                      
08  Sec. 29.47.470.  TAXES OR FEES ON TRANSPORTATION BY CERTAIN                                                           
09 AIR CARRIERS PROHIBITED.  Notwithstanding other provisions of law, a                                                    
10 municipality may not levy or collect a tax or fee on the transportation of individuals                                  
11 or goods by a federally certificated air carrier other than a fee authorized under 49                                   
12 U.S.C. App 1513(e).  This section applies to home rule and general law municipalities.                                  
13    * Sec. 3.  This Act is retroactive to January 1, 1993.                                                               
14    * Sec. 4.  This Act takes effect immediately under AS 01.10.070(c).