SB 8: "An Act increasing the alcoholic beverage tax rate and authorizing appropriation of a portion of the alcoholic beverage tax revenue to municipal revenue sharing programs."
00 SENATE BILL NO. 8 01 "An Act increasing the alcoholic beverage tax rate and authorizing appropriation of a 02 portion of the alcoholic beverage tax revenue to municipal revenue sharing programs." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.60.010(a) is amended to read: 05 (a) Every brewer, distiller, bottler, jobber, retailer, wholesaler, or 06 manufacturer who sells alcoholic beverages in the state or who consigns shipments of 07 alcoholic beverages into the state, whether or not the alcoholic beverages are brewed, 08 distilled, bottled, or manufactured in the state, shall pay on all malt beverages 09 (alcoholic content of one percent or more by volume), wines, and hard or distilled 10 alcoholic beverages, the following taxes: 11 (1) malt beverages at the rate of $3.02 [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 $7.25 [85 CENTS] a gallon or fraction of a gallon; and
01 (3) other beverages having a content of more than 21 percent alcohol 02 by volume at the rate of $37.60 [$5.60] a gallon. 03 * Sec. 2. AS 43.60.040 is amended by adding a new subsection to read: 04 (i) Commencing with appropriations for the fiscal year that begins July 1, 05 2002, on an annual basis and under AS 37.07 (Executive Budget Act), the legislature 06 may appropriate an amount equal to 40 percent of the estimated revenue derived from 07 the proceeds of the tax levied and collected under this chapter to the accounts 08 established in AS 29.60.060, 29.60.170, and former AS 29.90.020 in the manner 09 provided by AS 29.60.280.