HB 24: "An Act relating to commercial passenger vessel operators; and providing for an effective date."
00 HOUSE BILL NO. 24 01 "An Act relating to commercial passenger vessel operators; and providing for an 02 effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.52 is amended by adding new sections to read: 05 Article 2. Excise Tax on Commercial Passenger Vessel Operators. 06 Sec. 43.52.100. Levy of excise tax. There is imposed an excise tax on 07 overnight accommodations provided by a commercial passenger vessel operator on 08 and after January 1, 2006, aboard a commercial passenger vessel traveling in the 09 marine waters of the state. The tax represents a share of the costs attributable to the 10 commercial passenger vessel industry. 11 Sec. 43.52.110. Rate of tax. The tax imposed by AS 43.52.100 - 43.52.199 is 12 levied at a rate of $75 a passenger a voyage. 13 Sec. 43.52.120. Liability for payment of tax. The operator of a commercial 14 common carrier that is a passenger vessel providing overnight accommodations in the
01 state is liable for the tax. The tax is due and payable to the department in the manner 02 and at the times required by the department by regulation. 03 Sec. 43.52.130. Disposition of proceeds. The proceeds from the tax on 04 overnight accommodations provided aboard commercial passenger vessels traveling in 05 the marine waters of the state shall be deposited in the general fund. The legislature 06 may appropriate one-third of the money collected under AS 43.52.100 - 43.52.199 for 07 the purposes of proportionate reimbursements to local governments that are ports of 08 call for the costs attributable to the commercial passenger vessel industry. 09 Sec. 43.52.140. Administration. (a) The department shall 10 (1) administer AS 43.52.100 - 43.52.199; and 11 (2) collect, and supervise and enforce the collection of, taxes due under 12 AS 43.52.100 - 43.52.199 and penalties as provided in AS 43.05. 13 (b) The department may adopt regulations to carry out the purposes of 14 AS 43.52.100 - 43.52.199. 15 Sec. 43.52.199. Definitions. In AS 43.52.100 - 43.52.199, unless the context 16 otherwise requires, 17 (1) "commercial passenger vessel" means a vessel that is used in the 18 common carriage of passengers in commerce; "commercial passenger vessel" does not 19 include a 20 (A) vessel with an overnight accommodation capacity for fewer 21 than 12 passengers; 22 (B) noncommercial vessel or a vessel operated by the state, the 23 United States, or a foreign government; or 24 (C) vessel licensed under AS 16.05.490; 25 (2) "commercial passenger vessel operator" means a person operating 26 a commercial passenger vessel; 27 (3) "marine waters of the state" means the marine bays, sounds, rivers, 28 inlets, straits, passages, canals, Pacific Ocean, Gulf of Alaska, Bering Sea, and Arctic 29 Ocean within the territorial limits of the state, and all other bodies of marine water that 30 are wholly or partially within the state or are under the jurisdiction of the state; 31 (4) "passenger" means a person who is accommodated overnight on a
01 commercial passenger vessel; 02 (5) "tax" means the tax levied by AS 43.52.100 - 43.52.199. 03 * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 TRANSITION: REGULATIONS. The Department of Revenue may proceed to adopt 06 regulations necessary to implement the provisions of sec. 1 of this Act. The regulations take 07 effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the 08 provision being implemented. 09 * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to 10 read: 11 REVISOR'S INSTRUCTION. The revisor of statutes shall substitute "AS 43.52.010 - 12 43.52.099" for "this chapter" wherever "this chapter" occurs in AS 43.52.010 - 43.52.099. 13 * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).