00HOUSE BILL NO. 34                                                                                                       
01 "An Act relating to a registration tax on snow vehicles; and providing for an                                           
02 effective date."                                                                                                        
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 05.30 is amended by adding a new section to read:                                                   
05  Sec. 05.30.035.  REGISTRATION TAX.  (a)  A municipality may elect, by                                                 
06 passage of an appropriate ordinance, to impose a snow vehicle registration tax.  The                                    
07 registration tax may be imposed only on a snow vehicle required to be registered under                                  
08 this chapter that is owned by an individual who resides in the municipality or, if the                                  
09 snow vehicle is not owned by an individual, the tax situs of which is located within                                    
10 the municipality.  A municipality that elects to impose a registration tax shall notify                                 
11 the Department of Public Safety and may not rescind the tax for a period of one year.                                   
12 Notice required under this subsection must be filed with the department at least six                                    
13 months before the effective date of the registration tax.                                                               
14  (b)  The registration tax is based on the age of the snow vehicle as determined                                       

01 under the following schedule:                                                                                           
02  Tax According to Age of Vehicle Since Model Year:                                                                      
03  1st 2nd 3rd 4th 5th 6th 7th 8th                                                                                        
04  $8 $7 $6 $5 $4 $3 $2 $2.                                                                                               
05  (c)  The registration tax shall be administered in the same manner as provided                                        
06 for registration fees under this chapter.  Only one registration tax a year may be                                      
07 collected for a snow vehicle.                                                                                           
08  (d)  The Department of Public Safety shall refund money collected under this                                          
09 section, less five percent as collection costs, to a municipality for which the money                                   
10 was collected, as determined by (1) the address of residence of an individual required                                  
11 to pay the tax, or (2) the tax situs of the snow vehicle if the vehicle is not owned by                                 
12 an individual.  For the first year in which the tax is levied within a municipality, the                                
13 department may retain actual costs of collection of the tax within the municipality as                                  
14 determined by the department.                                                                                           
15  (e)  In this section, "tax situs" means the location at which the snow vehicle                                        
16 is usually, normally, or regularly kept or used.                                                                        
17    * Sec. 2.  This Act takes effect July 1, 1993.