00HOUSE BILL NO. 132                                                                                                      
01 "An Act relating to municipal taxation of alcoholic beverages."                                                         
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1.  AS 04.21.010(c) is amended to read:                                                                    
04  (c)  A municipality may not impose taxes on alcoholic beverages except a                                              
05   (1)  property tax on alcoholic beverage inventories;                                                                 
06   (2)  sales tax on alcoholic beverage sales; a sales tax imposed on                                                  
07 alcoholic beverages may be equal to, higher, or lower than a sales tax, if any, [IF                                    
08 SALES TAXES ARE] imposed on other sales within the municipality; and                                                  
09   (3)  [SALES TAX ON ALCOHOLIC BEVERAGE SALES THAT WAS                                                                 
10 IN EFFECT BEFORE JULY 1, 1985; AND                                                                                      
11    (4)]  sales and use tax on alcoholic beverages if the sale of alcoholic                                             
12 beverages within the municipality has been prohibited under AS 04.11.491(a)(1), (4),                                    
13 or (5).