00HOUSE BILL NO. 97                                                                                                       
01 "An Act relating to municipal taxation of alcoholic beverages; and providing for                                        
02 an effective date."                                                                                                     
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 04.21.010(c) is amended to read:                                                                    
05  (c)  A municipality may not impose taxes on alcoholic beverages except a                                              
06   (1)  property tax on alcoholic beverage inventories;                                                                 
07   (2)  sales tax on alcoholic beverage sales; a sales tax imposed on                                                  
08 alcoholic beverage sales may be equal to, higher, or lower than a sales tax, if any,                                   
09 [IF SALES TAXES ARE] imposed on other sales within the municipality; and                                              
10   (3)  [SALES TAX ON ALCOHOLIC BEVERAGE SALES THAT WAS                                                                 
11 IN EFFECT BEFORE JULY 1, 1985; AND                                                                                      
12   (4)]  sales and use tax on alcoholic beverages if the sale of alcoholic                                              
13 beverages within the municipality has been prohibited under AS 04.11.490.                                               
14    * Sec. 2.  This Act takes effect July 1, 1995.