00 CS FOR SENATE BILL NO. 23(CRA)                                                                                          
01 "An Act levying and providing for the collection and administration of excise                                           
02 taxes on the rental or furnishing of transient lodging, and authorizing disposition                                     
03 of estimated receipts from that tax; and providing for an effective date."                                              
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 43 is amended by adding a new chapter to read:                                                      
06 Chapter 52.  Excise Taxes.                                                                                              
07 Article 1.  Excise Tax Administration.                                                                                  
08  Sec. 43.52.010. Administration of tax.  (a)  The department shall administer                                          
09 the taxes imposed by this chapter.                                                                                      
10  (b)  The department shall prescribe and furnish all necessary forms, and adopt                                        
11 all necessary regulations, for the taxes imposed by this chapter.                                                       
12  Sec. 43.52.020.  Disposition of tax receipts.  The legislature may use the                                            
13 annual estimated balance of the account maintained under AS 37.05.142 for deposits                                      
14 into the general fund of the proceeds of the taxes imposed by AS 43.52.100 -                                            
01 43.52.199 to make appropriations for tourism marketing and promotion.  This section                                     
02 is not intended to create a dedication in violation of art. IX, sec. 7, Constitution of the                             
03 State of Alaska.                                                                                                        
04  Article 2.  Excise Tax on Transient Lodging Rentals.                                                                   
05  Sec. 43.52.100.  Levy of transient lodging rental tax.  There is imposed an                                           
06 excise tax on the rental or furnishing of transient lodging.                                                            
07  Sec. 43.52.110.  Rate of transient lodging rental tax.  The tax imposed by                                            
08 AS 43.52.100 - 43.52.199 is levied at a rate of 2 percent of the amount charged for                                     
09 occupancy or use of the transient lodging.                                                                              
10  Sec. 43.52.120.  Liability for payment of transient lodging rental tax.  The                                          
11 tax imposed by AS 43.52.100 - 43.52.199 is due and payable to the department                                            
12   (1)  by the person who provides the transient lodging; in this paragraph,                                            
13 "person" includes a state or municipal agency; and                                                                      
14   (2)  in the manner and at the times required by the department by                                                    
15 regulation.                                                                                                             
16  Sec. 43.52.130.  Tax not applicable.  The provisions of AS 43.52.100 -                                                
17 43.52.199 do not apply                                                                                                  
18   (1)  to occupancy in premises if occupancy is under a lease or rental                                                
19 agreement subject to AS 34.03 (Uniform Residential Landlord and Tenant Act);                                            
20   (2)  to lodging at an institution, public or private, if incidental to                                               
21 provision of educational, training, or similar services;                                                                
22   (3)  to occupancy by an employee whose right to occupancy is                                                         
23 conditioned upon the occupant's employment; and                                                                         
24   (4)  to lodging aboard vessels.                                                                                     
25  Sec. 43.52.140.  Relationship to municipal levies.  The tax imposed by                                                
26 AS 43.52.100 - 43.52.199 is in addition to a tax that may be imposed by a                                               
27 municipality under AS 29.45, including a hotel and motel tax, bed tax, or commercial                                    
28 sleeping accommodations tax.                                                                                            
29  Sec. 43.52.199.  Definitions.  In AS 43.52.100 - 43.52.199,                                                           
30   (1)  "tax" means the excise tax on the rental or furnishing of transient                                             
31 lodging levied under AS 43.52.100 - 43.52.199;                                                                          
01   (2)  "transient lodging" means lodging or space provided in a hotel,                                                 
02 rooming or apartment house, lodge, motel, bed and breakfast, or similar lodging                                         
03 facility or under a similar arrangement that provides temporary lodging or living                                       
04 quarters.                                                                                                               
05    * Sec. 2.  This Act takes effect January 1, 1998.