CSSB 312(FIN): "An Act relating to the deposit of the proceeds of the tax on gambling operations aboard certain commercial passenger vessels into the general fund; providing for a reduction in the excise tax to $34.50 for a passenger for each voyage on a commercial passenger vessel; describing the passengers that are subject to the excise tax and liable for the payment of the tax; providing for a reduction in the state excise tax imposed on a passenger traveling on a commercial passenger vessel by the amount of tax on a passenger traveling on a commercial passenger vessel imposed by a municipality under a law enacted before December 17, 2007; authorizing appropriations from the commercial vessel passenger tax account to the first seven ports of call in the state and for costs associated with commercial passenger vessels and the passengers on board; limiting the use of funds appropriated from the commercial passenger vessel tax account to expenditures related to port facilities, harbor infrastructure, other services provided to the commercial passenger vessels and the passengers on board those vessels and certain other purposes; repealing the regional cruise ship impact fund; relating to the administration of the excise tax by the Department of Revenue and regulations required to be adopted; requiring a report from the Department of Commerce, Community, and Economic Development relating to safely and efficiently hosting passengers; defining 'voyage' for purposes of the excise tax; relating to municipal levies on a passenger on a commercial passenger vessel; and providing for an effective date."
00 CS FOR SENATE BILL NO. 312(FIN) 01 "An Act relating to the deposit of the proceeds of the tax on gambling operations aboard 02 certain commercial passenger vessels into the general fund; providing for a reduction in 03 the excise tax to $34.50 for a passenger for each voyage on a commercial passenger 04 vessel; describing the passengers that are subject to the excise tax and liable for the 05 payment of the tax; providing for a reduction in the state excise tax imposed on a 06 passenger traveling on a commercial passenger vessel by the amount of tax on a 07 passenger traveling on a commercial passenger vessel imposed by a municipality under 08 a law enacted before December 17, 2007; authorizing appropriations from the 09 commercial vessel passenger tax account to the first seven ports of call in the state and 10 for costs associated with commercial passenger vessels and the passengers on board; 11 limiting the use of funds appropriated from the commercial passenger vessel tax account 12 to expenditures related to port facilities, harbor infrastructure, other services provided
01 to the commercial passenger vessels and the passengers on board those vessels and 02 certain other purposes; repealing the regional cruise ship impact fund; relating to the 03 administration of the excise tax by the Department of Revenue and regulations required 04 to be adopted; requiring a report from the Department of Commerce, Community, and 05 Economic Development relating to safely and efficiently hosting passengers; defining 06 'voyage' for purposes of the excise tax; relating to municipal levies on a passenger on a 07 commercial passenger vessel; and providing for an effective date." 08 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 09 * Section 1. AS 43.35.220 is amended to read: 10 Sec. 43.35.220. Disposition of receipts. The proceeds from the tax on 11 gambling operations aboard commercial passenger vessels in the state's marine water 12 shall be deposited in [A SPECIAL "COMMERCIAL VESSEL PASSENGER TAX 13 ACCOUNT" IN] the general fund. 14 * Sec. 2. AS 43.52.200 is amended to read: 15 Sec. 43.52.200. Levy of excise tax on overnight accommodations on 16 commercial passenger vessels. There is imposed an excise tax on passengers 17 traveling [TRAVEL] on commercial passenger vessels providing overnight 18 accommodations that anchor or moor on [IN] the state's marine water with the 19 intent to allow passengers to embark or disembark. 20 * Sec. 3. AS 43.52.210 is amended to read: 21 Sec. 43.52.210. Rate of tax. The tax imposed by AS 43.52.200 - 43.52.295 is 22 levied at a rate of $34.50 for [$46] a passenger for each [PER] voyage. 23 * Sec. 4. AS 43.52.220 is amended to read: 24 Sec. 43.52.220. Liability for payment of tax. A passenger subject to 25 [TRAVELING ON A COMMERCIAL PASSENGER VESSEL PROVIDING 26 OVERNIGHT ACCOMMODATIONS IN STATE MARINE WATER IS LIABLE 27 FOR] the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment 28 of the tax. The tax shall be collected from the passenger [AND IS DUE AND
01 PAYABLE TO THE DEPARTMENT 02 (1)] by the person who provides travel aboard a commercial vessel and 03 shall be paid to the department [FOR WHICH THE TAX IS PAYABLE; AND 04 (2)] in the manner and at the times required by the department by 05 regulation. 06 * Sec. 5. AS 43.52.230(a) is amended to read: 07 (a) The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 [ON 08 TRAVEL ON COMMERCIAL PASSENGER VESSELS PROVIDING 09 OVERNIGHT ACCOMMODATIONS IN THE STATE'S MARINE WATER] shall 10 be deposited in a special "commercial vessel passenger tax account" in the general 11 fund. The legislature may appropriate money from this account for the purposes 12 described in (b) and (d) [(c)] of this section [, FOR STATE-OWNED PORT AND 13 HARBOR FACILITIES, OTHER SERVICES TO PROPERLY PROVIDE FOR 14 VESSEL OR WATERCRAFT VISITS, TO ENHANCE THE SAFETY AND 15 EFFICIENCY OF INTERSTATE AND FOREIGN COMMERCE, AND SUCH 16 OTHER LAWFUL PURPOSES AS DETERMINED BY THE LEGISLATURE]. 17 * Sec. 6. AS 43.52.230(b) is amended to read: 18 (b) For each voyage of a commercial passenger vessel [PROVIDING 19 OVERNIGHT ACCOMMODATIONS], the commissioner shall identify the first 20 seven [FIVE] ports of call in the state and the number of passengers subject to the tax 21 imposed under AS 43.52.200 - 43.52.295 on board [THE VESSEL] at each port of 22 call. Subject to annual appropriation by the legislature, the commissioner shall 23 distribute to each port of call $5 for each [PER] passenger subject to the tax imposed 24 [OF THE TAX REVENUE COLLECTED FROM THE TAX LEVIED] under 25 AS 43.52.200 - 43.52.295. If the port of call is a city located within a borough not 26 otherwise unified with the borough, the commissioner shall [, SUBJECT TO 27 APPROPRIATION BY THE LEGISLATURE,] distribute $2.50 for each [PER] 28 passenger to the city and $2.50 to the borough. A city or borough that receives a 29 payment [EACH PORT OF CALL RECEIVING FUNDS] under this subsection 30 [SECTION] shall use the funds for [IN A MANNER CALCULATED TO 31 IMPROVE] port [AND HARBOR] facilities, harbor infrastructure, and other
01 services provided to the commercial passenger vessels and the passengers 02 onboard those vessels [TO PROPERLY PROVIDE FOR VESSEL OR 03 WATERCRAFT VISITS AND TO ENHANCE THE SAFETY AND EFFICIENCY 04 OF INTERSTATE AND FOREIGN COMMERCE]. 05 * Sec. 7. AS 43.52.230 is amended by adding a new subsection to read: 06 (d) In addition to making an appropriation for the payments described in (b) of 07 this section, the legislature may appropriate money from the commercial vessel 08 passenger tax account to projects that (1) improve port and harbor infrastructure, (2) 09 provide services to commercial passenger vessels and the passengers onboard those 10 vessels, or (3) improve the safety and efficiency of the interstate and foreign 11 commerce activities in which the vessels and the passengers onboard those vessels are 12 engaged. 13 * Sec. 8. AS 43.52.240 is amended to read: 14 Sec. 43.52.240. Administration. [(a)] The department shall 15 (1) [ADMINISTER AS 43.52.200 - 43.52.295; AND 16 (2)] collect [, SUPERVISE,] and enforce the collection of taxes due 17 under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05; 18 (2) [. 19 (b) THE DEPARTMENT MAY] adopt regulations necessary for the 20 administration of AS 43.52.200 - 43.52.295; and 21 (3) subject to annual appropriation, distribute the payments 22 described in AS 43.52.230(b). 23 * Sec. 9. AS 43.52 is amended by adding a new section to read: 24 Sec. 43.52.255. Tax reduction for local levies. The tax imposed on a 25 passenger by AS 43.52.200 - 43.52.295 shall be reduced by the total amount of a tax 26 on the passenger traveling on a commercial passenger vessel that is imposed and 27 collected by a home rule or general law municipality under a law enacted before 28 December 17, 2007. 29 * Sec. 10. AS 43.52 is amended to add a new section to read: 30 Sec. 43.52.260. Periodic report. The Department of Commerce, Community, 31 and Economic Development shall, every three years, prepare and submit to the
01 governor, the legislature, and the public a report that 02 (1) addresses the projected needs of communities to safely and 03 efficiently host passengers that pay taxes under AS 43.52.200 - 43.52.295; and 04 (2) summarizes the extent to which appropriations of the proceeds of 05 the tax have been used to defray the cost of meeting the needs described in (1) of this 06 subsection. 07 * Sec. 11. AS 43.52.295(4) is amended to read: 08 (4) "voyage" means any trip or itinerary lasting more than 72 hours on 09 the state's marine water. 10 * Sec. 12. AS 43.52.230(c) and 43.52.250 are repealed. 11 * Sec. 13. This Act takes effect October 31, 2010.