CSHB 383(CRA): "An Act relating to municipal taxation of alcoholic beverages; increasing and requiring annual adjustment of the tax on alcoholic beverages; relating to reimbursement by the state to municipalities and certain established villages for services provided to individuals incapacitated by alcohol; and providing for an effective date."
00CS FOR HOUSE BILL NO. 383(CRA) 01 "An Act relating to municipal taxation of alcoholic beverages; increasing and 02 requiring annual adjustment of the tax on alcoholic beverages; relating to 03 reimbursement by the state to municipalities and certain established villages for 04 services provided to individuals incapacitated by alcohol; and providing for an 05 effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 04.21.010(c) is amended to read: 08 (c) A municipality may not impose taxes on alcoholic beverages except a 09 (1) property tax on alcoholic beverage inventories; 10 (2) sales tax on alcoholic beverage sales; a sales tax imposed on 11 alcoholic beverage sales may be equal to, higher, or lower than a sales tax, if any, 12 [IF SALES TAXES ARE] imposed on other sales within the municipality; and 13 (3) [SALES TAX ON ALCOHOLIC BEVERAGE SALES THAT WAS 14 IN EFFECT BEFORE JULY 1, 1985; AND
01 (4)] sales and use tax on alcoholic beverages if the sale of alcoholic 02 beverages within the municipality has been prohibited under AS 04.11.491(a)(1), (4), or 03 (5). 04 * Sec. 2. AS 43.60.010(a) is amended to read: 05 (a) Every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer 06 who sells alcoholic beverages in the state or who consigns shipments of alcoholic 07 beverages into the state, whether or not the alcoholic beverages are brewed, distilled, 08 bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content 09 of one percent or more by volume), wines, and hard or distilled alcoholic beverages, the 10 following taxes: 11 (1) malt beverages at the rate of $1.05 [35 CENTS] a gallon or fraction 12 of a gallon; 13 (2) wine or other beverages of 21 percent alcohol by volume or less, at 14 the rate of $2.50 [85 CENTS] a gallon or fraction of a gallon; and 15 (3) other beverages having a content of more than 21 percent alcohol by 16 volume at the rate of $8.50 [$5.60] a gallon. 17 * Sec. 3. AS 43.60.010 is amended by adding a new subsection to read: 18 (c) The department shall on July 1 of each year adjust the tax rates imposed 19 under (a) of this section to reflect increases in the Consumer Price Index for all urban 20 consumers for all items for the Anchorage metropolitan area compiled by the Bureau of 21 Labor Statistics, United States Department of Labor, for the second half of the preceding 22 calendar year. The semiannual index for the second half of 1994 is the reference base 23 index. The department shall round the amount adjusted under this subsection to the 24 nearest cent. The revised tax rates shall be provided to the legislature and each brewer, 25 distiller, bottler, jobber, retailer, wholesale, or manufacturer who sells alcoholic beverages 26 in the state, and made available to the public. 27 * Sec. 4. AS 47.37.170(j) is amended to read: 28 (j) For purposes of (b) and (k) of this section, "incapacitated by alcohol" 29 means a person who, as the result of consumption of alcohol, is rendered unconscious 30 or has judgment or physical mobility so impaired that the person cannot readily 31 recognize or escape conditions of apparent or imminent danger to personal health or
01 safety. The definition in AS 47.37.270 applies to other portions of this chapter. 02 * Sec. 5. AS 47.37.170 is amended by adding a new subsection to read: 03 (k) A municipality or a traditional village council of an established village is 04 eligible for reimbursement from the state through the Department of Revenue for 05 services provided under this section by the municipality or established village to 06 individuals incapacitated by alcohol. To obtain a reimbursement payment, the 07 municipality or traditional village council shall apply by January 15 to the Department 08 of Revenue for payment for the immediately preceding year on forms and in the 09 manner prescribed by the Department of Revenue. Each applicant shall submit with 10 the application evidence satisfactory to the Department of Revenue for determination 11 of the amount of reimbursement the applicant qualifies to receive. Money from the 12 tax on alcoholic beverages under AS 43.60.010 may be appropriated for reimbursement 13 payments under this subsection. If appropriations are not sufficient to fully fund 14 reimbursement payments, the amount available shall be distributed pro rata among 15 eligible applicants. For purposes of this subsection, "established village" has the 16 meaning given in AS 47.37.045(e). 17 * Sec. 6. Notwithstanding sec. 7 of this Act and AS 43.60.010(c), enacted in sec. 3 of this 18 Act, the Department of Revenue shall, by June 1, 1997, determine the increase in tax rates 19 resulting from implementation of AS 46.60.010(c), enacted in sec. 3 of this Act, and impose 20 the new tax rates beginning July 1, 1997. 21 * Sec. 7. This Act takes effect July 1, 1996.