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SB 153: "An Act levying and providing for the collection and administration of an excise tax on passenger vehicle rentals; and providing for an effective date." 

00SENATE BILL NO. 153                                                                                                   
01 "An Act levying and providing for the collection and administration of an excise                                        
02 tax on passenger vehicle rentals; and providing for an effective date."                                                 
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
04    * Section 1.  AS 43 is amended by adding a new chapter to read:                                                    
05 Chapter 52.  Passenger Vehicle Rental Tax.                                                                            
06  Sec. 43.52.010.  Levy of passenger vehicle rental tax.  There is imposed an                                         
07 excise tax on the charge for the lease or rental of a passenger vehicle made in this                                    
08 state if the lease or rental of the passenger vehicle does not exceed a period of 90                                    
09 consecutive days.                                                                                                       
10  Sec. 43.52.020.  Rate of passenger vehicle rental tax.  The tax imposed by                                        
11 AS 43.52.010 - 43.52.099 is levied at a rate of 10 percent of the amount charged for                                    
12 the lease or rental of the passenger vehicle.                                                                           
13  Sec. 43.52.030.  Liability for payment of passenger vehicle rental tax.  The                                        
14 tax imposed by AS 43.52.010 - 43.52.099 is due and payable to the department                                            



01   (1)  by the person who provides the rented passenger vehicle; and                                                    
02   (2)  in the manner and at the times required by the department by                                                    
03 regulation.                                                                                                             
04  Sec. 43.52.040.  Applicability of the tax.  The provisions of AS 43.52.010 -                                        
05 43.52.099 apply to a passenger vehicle whether or not the passenger vehicle is                                          
06 registered and licensed in this state.                                                                                  
07  Sec. 43.52.050.  Relationship to municipal levies.  The tax imposed by                                              
08 AS 43.52.010 - 43.52.099 is in addition to a tax that may be imposed on passenger                                       
09 vehicle rentals by a municipality under AS 29.45.                                                                       
10  Sec. 43.52.060.  Administration of tax.  The department shall administer the                                        
11 tax imposed by this chapter and may adopt any necessary regulations.                                                    
12  Sec. 43.52.099.  Definitions.  In AS 43.52.010 - 43.52.099,                                                         
13   (1)  "passenger vehicle" means a motor vehicle as defined in                                                         
14 AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the                                   
15 state but does not include a "commercial motor vehicle" as that term is defined in                                      
16 AS 28.40.100;                                                                                                           
17   (2)  "tax" means the excise tax on the charge made for the rental of a                                               
18 passenger vehicle levied under AS 43.52.010 - 43.52.099.                                                                
19    * Sec. 2.  This Act takes effect January 1, 2000.