Enrolled HB 271: Levying and providing for the collection and administration of excise taxes on the rental of passenger and recreational vehicles usable on highways and vehicular ways; and providing for an effective date.
00Enrolled HB 271 01 Levying and providing for the collection and administration of excise taxes on the rental of 02 passenger and recreational vehicles usable on highways and vehicular ways; and providing for 03 an effective date. 04 _______________ 05 * Section 1. AS 43 is amended by adding a new chapter to read: 06 Chapter 52. Vehicle Rental Taxes. 07 Sec. 43.52.010. Levy of passenger vehicle rental tax. There is imposed an 08 excise tax on the charge for the lease or rental of a passenger vehicle in this state if the 09 lease or rental of the passenger vehicle does not exceed a period of 90 consecutive 10 days. 11 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 12 levied in AS 43.52.010 is 10 percent of the total fees and costs charged for the lease or 13 rental of the passenger vehicle. 14 Sec. 43.52.030. Levy of recreational vehicle rental tax. There is imposed an
01 excise tax on the charge for the lease or rental of a recreational vehicle in this state if 02 the lease or rental of the recreational vehicle does not exceed a period of 90 03 consecutive days. 04 Sec. 43.52.040. Rate of recreational vehicle rental tax. The rate of the tax 05 levied in AS 43.52.030 is three percent of the total fees and costs charged for the lease 06 or rental of the recreational vehicle. 07 Sec. 43.52.050. Liability for payment of vehicle rental taxes. (a) The taxes 08 imposed by this chapter shall be collected and paid to the department 09 (1) by the person who provides the leased or rented vehicle; and 10 (2) in the manner and at the times required by the department by 11 regulation. 12 (b) The tax shall be stated as a separate item on the lease or rental contract or 13 other document invoicing payment. 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. 43.52.090. Exemption. The tax imposed in this chapter does not apply 28 to leases or rentals for official use to federal, state, or local government agencies or 29 employees. 30 Sec. 43.52.099. Definitions. In this chapter, 31 (1) "fees and costs" means all charges incurred by the renter before the
01 tax imposed under this chapter except 02 (A) fees from the sale of automobile liability insurance, loss 03 damage waiver insurance, and personal accident insurance; 04 (B) parking tickets; 05 (C) sales or excise taxes; 06 (D) payment for damages to the vehicle during the rental 07 period; and 08 (E) concession fees paid to an airport; 09 (2) "passenger vehicle" means a motor vehicle as defined in 10 AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the 11 state, but does not include 12 (A) a commercial motor vehicle as that term is defined in 13 AS 28.40.100; 14 (B) emergency or fire equipment that is necessary to the 15 preservation of life or property; 16 (C) a farm vehicle that is controlled and operated by a farmer, 17 used to transport agricultural products, farm machinery, or farm supplies to or 18 from that farmer's farm, not used in the operations of a common or contract 19 motor carrier, and used within 150 miles of the farmer's farm; or 20 (D) a recreational vehicle; 21 (3) "recreational vehicle" means 22 (A) a motor vehicle or trailer for recreational dwelling 23 purposes; 24 (B) a motor home or other vehicle with a motor home body 25 style; 26 (C) a one-piece camper vehicle; and 27 (D) any other self-propelled vehicle with living quarters; 28 (4) "tax" means the excise tax levied under this chapter on the charge 29 made for the rental of a passenger or recreational vehicle; 30 (5) "vehicle" means a device in, upon, or by which a person or 31 property may be transported or drawn upon or immediately over a highway or
01 vehicular way or area; "vehicle" does not include 02 (A) devices used exclusively upon stationary rails or tracks; 03 (B) mobile homes; or 04 (C) watercraft. 05 * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to 06 read: 07 TRANSITIONAL PROVISIONS: REGULATIONS. Notwithstanding sec. 4 of this 08 Act, the Department of Revenue may proceed to adopt regulations necessary to implement 09 this Act. The regulations take effect under AS 44.62 (Administrative Procedure Act), but not 10 before the effective date set out in sec. 4 of this Act. 11 * Sec. 3. Section 2 of this Act takes effect immediately under AS 01.10.070(c). 12 * Sec. 4. Except as provided in sec. 3 of this Act, this Act takes effect January 1, 2004.