00 SENATE BILL NO. 215                                                                                                   
01 "An Act increasing the alcoholic beverage tax rate and authorizing appropriation                                        
02 of a portion of the alcoholic beverage tax revenue to municipal revenue sharing                                         
03 programs."                                                                                                              
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
05    * Section 1.  AS 43.60.010(a) is amended to read:                                                                  
06   (a)  Every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer                                 
07 who sells alcoholic beverages in the state or who consigns shipments of alcoholic                                       
08 beverages into the state, whether or not the alcoholic beverages are brewed, distilled,                                 
09 bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content                               
10 of one percent or more by volume), wines, and hard or distilled alcoholic beverages,                                    
11 the following taxes:                                                                                                    
12   (1)  malt beverages at the rate of  $3.02  [35 CENTS] a gallon or fraction                                         
13 of a gallon;                                                                                                            
14   (2)  wine or other beverages of 21 percent alcohol by volume or less,                                                
01 at the rate of  $7.25  [85 CENTS] a gallon or fraction of a gallon; and                                               
02   (3)  other beverages having a content of more than 21 percent alcohol                                                
03 by volume at the rate of  $37.60  [$5.60] a gallon.                                                                   
04    * Sec. 2.  AS 43.60.040 is amended by adding a new subsection to read:                                             
05  (i)  Commencing with appropriations for the fiscal year that begins July 1,                                           
06 2001, on an annual basis and under AS 37.07 (Executive Budget Act), the legislature                                     
07 may appropriate an amount equal to 40 percent of the estimated revenue derived from                                     
08 the proceeds of the tax levied and collected under this chapter to the accounts                                         
09 established in AS 29.60.060, 29.60.170, and former AS 29.90.020 in the manner                                           
10 provided by AS 29.60.280.