CSHB 271(W&M): "An Act levying and providing for the collection and administration of excise taxes on passenger vehicle and recreational vehicle rentals; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 271(W&M) 01 "An Act levying and providing for the collection and administration of excise taxes on 02 passenger vehicle and recreational 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. Vehicle Rental Taxes. 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 state 08 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 rate of the tax 11 levied in AS 43.52.010 is 10 percent of the amount charged for the lease or rental of 12 the passenger vehicle. 13 Sec. 43.52.030. Levy of recreational vehicle rental tax. There is imposed an 14 excise tax on the charge for the lease or rental of a recreational vehicle made in this
01 state if the lease or rental of the recreational vehicle does not exceed a period of 90 02 consecutive days. 03 Sec. 43.52.040. Rate of recreational vehicle rental tax. The rate of the tax 04 levied in AS 43.52.030 is three percent of the amount charged for the lease or rental of 05 the recreational vehicle. 06 Sec. 43.52.050. Liability for payment of vehicle rental taxes. (a) The taxes 07 imposed by this chapter are due and payable to the department 08 (1) by the person who provides the leased or rented vehicle; and 09 (2) in the manner and at the times required by the department by 10 regulation. 11 (b) Nothing in this section prohibits a person who provides a leased or rented 12 vehicle from collecting the tax due from the person leasing or renting the vehicle if the 13 amount of the tax is stated separately from the amount charged for the lease or rental. 14 Sec. 43.52.060. Applicability of the tax. The provisions of this chapter apply 15 to a passenger or recreational vehicle whether or not the vehicle is registered and 16 licensed in this state. 17 Sec. 43.52.070. Relationship to municipal levies. The taxes imposed by this 18 chapter are in addition to taxes that may be imposed on vehicle rentals by a 19 municipality under AS 29.45. 20 Sec. 43.52.080. Administration of tax. (a) The department shall administer 21 the taxes imposed by this chapter and may adopt necessary regulations. 22 (b) The proceeds of the vehicle rental taxes imposed by this chapter shall be 23 deposited into a special vehicle rental tax account in the general fund. 24 (c) The legislature may appropriate the actual balance of the vehicle rental tax 25 account for tourism development and marketing. This section is not intended to create 26 a dedicated fund. 27 Sec. 43.52.099. Definitions. In this chapter, 28 (1) "passenger vehicle" means a motor vehicle as defined in 29 AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the 30 state, but does not include 31 (A) a commercial motor vehicle as that term is defined in
01 AS 28.40.100; 02 (B) emergency or fire equipment that is necessary to the 03 preservation of life or property; 04 (C) a farm vehicle that is controlled and operated by a farmer, 05 used to transport agricultural products, farm machinery, or farm supplies to or 06 from that farmer's farm, not used in the operations of a common or contract 07 motor carrier, and used within 150 miles of the farmer's farm; or 08 (D) a recreational vehicle; 09 (2) "recreational vehicle" means 10 (A) a motor vehicle or trailer for recreational dwelling 11 purposes; 12 (B) a motor home or other vehicle with a motor home body 13 style; 14 (C) a one-piece camper vehicle; and 15 (D) any other self-propelled vehicle with living quarters; 16 (3) "tax" means the excise tax levied under this chapter on the charge 17 made for the rental of a passenger or recreational vehicle. 18 * Sec. 2. TRANSITIONAL PROVISIONS: REGULATIONS. Notwithstanding sec. 4 of 19 this Act, the Department of Revenue may proceed to adopt regulations necessary to 20 implement this Act. The regulations take effect under AS 44.62 (Administrative Procedure 21 Act), but not before the effective date set out in sec. 4 of this Act. 22 * Sec. 3. Section 2 of this Act takes effect immediately under AS 01.10.070(c). 23 * Sec. 4. Except as provided in sec. 3 of this Act, this Act takes effect July 1, 2003.