SB 23: "An Act levying and providing for the collection and administration of excise taxes on the rental or furnishing of transient lodging, and authorizing disposition of estimated receipts from that tax; and providing for an effective date."
00SENATE BILL NO. 23 01 "An Act levying and providing for the collection and administration of excise 02 taxes on the rental or furnishing of transient lodging, and authorizing disposition 03 of estimated receipts from that tax; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 43 is amended by adding a new chapter to read: 06 Chapter 52. Excise Taxes. 07 Article 1. Excise Tax Administration. 08 Sec. 43.52.010. Administration of tax. (a) The department shall administer 09 the taxes imposed by this chapter. 10 (b) The department shall prescribe and furnish all necessary forms, and adopt 11 all necessary regulations, for the taxes imposed by this chapter. 12 Sec. 43.52.020. Disposition of tax receipts. The legislature may use the 13 annual estimated balance of the account maintained under AS 37.05.142 for deposits 14 into the general fund of the proceeds of the taxes imposed by AS 43.52.100 -
01 43.52.199 to make appropriations for tourism marketing and promotion. This section 02 is not intended to create a dedication in violation of art. IX, sec. 7, Constitution of the 03 State of Alaska. 04 Article 2. Excise Tax on Transient Lodging Rentals. 05 Sec. 43.52.100. Levy of transient lodging rental tax. There is imposed an 06 excise tax on the rental or furnishing of transient lodging. 07 Sec. 43.52.110. Rate of transient lodging rental tax. The tax imposed by 08 AS 43.52.100 - 43.52.199 is levied at a rate of 2 percent of the amount charged for 09 occupancy or use of the transient lodging. 10 Sec. 43.52.120. Liability for payment of transient lodging rental tax. The 11 tax imposed by AS 43.52.100 - 43.52.199 is due and payable to the department 12 (1) by the person who provides the transient lodging; in this paragraph, 13 "person" includes a state or municipal agency; and 14 (2) in the manner and at the times required by the department by 15 regulation. 16 Sec. 43.52.130. Tax not applicable. The provisions of AS 43.52.100 - 17 43.52.199 do not apply to lodging or occupancy 18 (1) in premises subject to AS 34.03 (Uniform Residential Landlord and 19 Tenant Act) if lodging or occupancy is under a lease or rental agreement giving the 20 tenant a right of occupancy of 30 or more days; or 21 (2) to lodging in rooms aboard the vessels of the Alaska marine 22 highway system. 23 Sec. 43.52.140. Relationship to municipal levies. The tax imposed by 24 AS 43.52.100 - 43.52.199 is in addition to a tax that may be imposed by a 25 municipality under AS 29.45, including a hotel and motel tax, bed tax, or commercial 26 sleeping accommodations tax. 27 Sec. 43.52.199. Definitions. In AS 43.52.100 - 43.52.199, 28 (1) "tax" means the excise tax on the rental or furnishing of transient 29 lodging levied under AS 43.52.100 - 43.52.199; 30 (2) "transient lodging" means lodging or space provided 31 (A) in a hotel, rooming or apartment house, lodge, motel, bed
01 and breakfast, or similar lodging facility or under a similar arrangement that 02 provides temporary lodging or living quarters; or 03 (B) in a trailer or recreational vehicle camp or similar 04 arrangement that rents space, with a right of occupancy, on a temporary basis. 05 * Sec. 2. This Act takes effect January 1, 1998.