HCS 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 large passenger gaming and gambling tax account that is established as a subaccount within the commercial vessel passenger tax account in 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 certain municipalities under laws enacted before December 17, 2007; authorizing appropriations from the commercial vessel passenger tax account to the first seven ports of call in the state to certain other municipalities 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 HOUSE CS FOR 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 large passenger gaming and gambling tax 03 account that is established as a subaccount within the commercial vessel passenger tax 04 account in the general fund; providing for a reduction in the excise tax to $34.50 for a 05 passenger for each voyage on a commercial passenger vessel; describing the passengers 06 that are subject to the excise tax and liable for the payment of the tax; providing for a 07 reduction in the state excise tax imposed on a passenger traveling on a commercial 08 passenger vessel by the amount of tax on a passenger traveling on a commercial 09 passenger vessel imposed by certain municipalities under laws enacted before 10 December 17, 2007; authorizing appropriations from the commercial vessel passenger 11 tax account to the first seven ports of call in the state to certain other municipalities and 12 for costs associated with commercial passenger vessels and the passengers on board;
01 limiting the use of funds appropriated from the commercial passenger vessel tax account 02 to expenditures related to port facilities, harbor infrastructure, other services provided 03 to the commercial passenger vessels and the passengers on board those vessels and 04 certain other purposes; repealing the regional cruise ship impact fund; relating to the 05 administration of the excise tax by the Department of Revenue and regulations required 06 to be adopted; requiring a report from the Department of Commerce, Community, and 07 Economic Development relating to safely and efficiently hosting passengers; defining 08 'voyage' for purposes of the excise tax; relating to municipal levies on a passenger on a 09 commercial passenger vessel; and providing for an effective date." 10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 11 * Section 1. AS 43.35.220 is amended to read: 12 Sec. 43.35.220. Disposition of receipts. The proceeds from the tax on 13 gambling operations aboard commercial passenger vessels in the state's marine water 14 shall be deposited in the large passenger vessel gaming and gambling tax account 15 that is established as a subaccount within the commercial vessel passenger tax 16 account (AS 43.52.230(a)) [A SPECIAL "COMMERCIAL VESSEL PASSENGER 17 TAX ACCOUNT" IN THE GENERAL FUND]. 18 * Sec. 2. AS 43.52.200 is amended to read: 19 Sec. 43.52.200. Levy of excise tax on overnight accommodations on 20 commercial passenger vessels. There is imposed an excise tax on passengers 21 traveling [TRAVEL] on commercial passenger vessels providing overnight 22 accommodations that anchor or moor on [IN] the state's marine water with the 23 intent to allow passengers to embark or disembark. 24 * Sec. 3. AS 43.52.210 is amended to read: 25 Sec. 43.52.210. Rate of tax. The tax imposed by AS 43.52.200 - 43.52.295 is 26 levied at a rate of $34.50 for [$46] a passenger for each [PER] voyage. 27 * Sec. 4. AS 43.52.220 is amended to read: 28 Sec. 43.52.220. Liability for payment of tax. A passenger subject to
01 [TRAVELING ON A COMMERCIAL PASSENGER VESSEL PROVIDING 02 OVERNIGHT ACCOMMODATIONS IN STATE MARINE WATER IS LIABLE 03 FOR] the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment 04 of the tax. The tax shall be collected from the passenger [AND IS DUE AND 05 PAYABLE TO THE DEPARTMENT 06 (1)] by the person who provides travel aboard a commercial vessel and 07 shall be paid to the department [FOR WHICH THE TAX IS PAYABLE; AND 08 (2)] in the manner and at the times required by the department by 09 regulation. 10 * Sec. 5. AS 43.52.230(a) is amended to read: 11 (a) The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 [ON 12 TRAVEL ON COMMERCIAL PASSENGER VESSELS PROVIDING 13 OVERNIGHT ACCOMMODATIONS IN THE STATE'S MARINE WATER] shall 14 be deposited in a special "commercial vessel passenger tax account" in the general 15 fund. The legislature may appropriate money from this account for the purposes 16 described in (b) and (d) [(c)] of this section and in AS 43.52.250 [, FOR STATE- 17 OWNED PORT AND HARBOR FACILITIES, OTHER SERVICES TO PROPERLY 18 PROVIDE FOR VESSEL OR WATERCRAFT VISITS, TO ENHANCE THE 19 SAFETY AND EFFICIENCY OF INTERSTATE AND FOREIGN COMMERCE, 20 AND SUCH OTHER LAWFUL PURPOSES AS DETERMINED BY THE 21 LEGISLATURE]. 22 * Sec. 6. AS 43.52.230(b) is amended to read: 23 (b) For each voyage of a commercial passenger vessel [PROVIDING 24 OVERNIGHT ACCOMMODATIONS], the commissioner shall identify the first 25 seven [FIVE] ports of call in the state and the number of passengers subject to the tax 26 imposed under AS 43.52.200 - 43.52.295 on board [THE VESSEL] at each port of 27 call. Subject to annual appropriation by the legislature and except as provided in 28 AS 43.52.250, the commissioner shall distribute to each port of call $8 for each [$5 29 PER] passenger subject to the tax imposed [OF THE TAX REVENUE 30 COLLECTED FROM THE TAX LEVIED] under AS 43.52.200 - 43.52.295. If the 31 port of call is a city located within a borough [NOT OTHERWISE UNIFIED WITH
01 THE BOROUGH], the commissioner shall [, SUBJECT TO APPROPRIATION BY 02 THE LEGISLATURE,] distribute $4 for each [$2.50 PER] passenger to the city and 03 $4 [$2.50] to the borough. A city or borough that receives a payment [EACH PORT 04 OF CALL RECEIVING FUNDS] under this subsection [SECTION] shall use the 05 funds for [IN A MANNER CALCULATED TO IMPROVE] port [AND HARBOR] 06 facilities, harbor infrastructure, and other services provided to the commercial 07 passenger vessels and the passengers on board those vessels [TO PROPERLY 08 PROVIDE FOR VESSEL OR WATERCRAFT VISITS AND TO ENHANCE THE 09 SAFETY AND EFFICIENCY OF INTERSTATE AND FOREIGN COMMERCE]. 10 * Sec. 7. AS 43.52.230 is amended by adding a new subsection to read: 11 (d) In addition to making an appropriation for the payments described in (b) of 12 this section, the legislature may appropriate money from the commercial vessel 13 passenger tax account to projects that (1) improve port and harbor infrastructure, (2) 14 provide services to commercial passenger vessels and the passengers onboard those 15 vessels, (3) improve the safety and efficiency of the interstate and foreign commerce 16 activities in which the vessels and the passengers onboard those vessels are engaged, 17 or (4) other lawful purposes. 18 * Sec. 8. AS 43.52.240 is amended to read: 19 Sec. 43.52.240. Administration. [(a)] The department shall 20 (1) [ADMINISTER AS 43.52.200 - 43.52.295; AND 21 (2)] collect [, SUPERVISE,] and enforce the collection of taxes due 22 under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05; 23 (2) [. 24 (b) THE DEPARTMENT MAY] adopt regulations necessary for the 25 administration of AS 43.52.200 - 43.52.295; and 26 (3) subject to annual appropriation, distribute the payments 27 described in AS 43.52.230(b) and in 43.52.250. 28 * Sec. 9. AS 43.52.250 is repealed and reenacted to read: 29 Sec. 43.52.250. Local levies. (a) A municipality that imposes and collects a 30 tax, in any form, on a passenger traveling on a commercial passenger vessel under an 31 ordinance enacted by the municipality before December 17, 2007, may not receive a
01 distribution under AS 43.52.230(b). 02 (b) Subject to appropriation and to (c) of this section, a municipality that 03 imposes and collects a tax of less than $8 on a passenger traveling on a commercial 04 passenger vessel under an ordinance enacted before December 17, 2007, may receive 05 a distribution from the commissioner equal to the difference between $8 for each 06 passenger and the amount of the municipal tax imposed and collected for each 07 passenger. If the municipal tax is reduced, the distribution from the commissioner 08 increases accordingly, so that the combination of the state distribution and the 09 municipal tax equals $8 for each passenger. If the municipal tax is increased to $8 for 10 each passenger or more, the municipality may not receive a distribution under this 11 subsection. 12 (c) If the municipality that imposes and collects the tax of less than $8 on a 13 passenger traveling on a commercial passenger vessel under an ordinance enacted 14 before December 17, 2007, is a city within a borough, the commissioner shall 15 distribute to the borough in which the city is located $1 and distribute the balance of 16 the amount calculated under (b) of this section to the city. 17 (d) The state tax imposed on a passenger by AS 43.52.220 - 43.52.295 shall be 18 reduced by the total amount of each tax on the passenger that was imposed and 19 collected by a municipality under an ordinance adopted before December 17, 2007. 20 The amount of the reduction shall be based on the tax rate levied under each ordinance 21 when it was first adopted, except that, if a municipality subsequently decreases its tax 22 rate, the amount of the reduction shall be based on the decreased tax rate. 23 * Sec. 10. AS 43.52 is amended by adding a new section to read: 24 Sec. 43.52.260. Periodic report. The Department of Commerce, Community, 25 and Economic Development shall, every three years, prepare and submit to the 26 governor, the legislature, and the public a report that addresses the projected needs of 27 communities to safely and efficiently host passengers that pay taxes under 28 AS 43.52.200 - 43.52.295. 29 * Sec. 11. AS 43.52.295(4) is amended to read: 30 (4) "voyage" means any trip or itinerary lasting more than 72 hours in 31 the state.
01 * Sec. 12. AS 43.52.230(c) is repealed. 02 * Sec. 13. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 CONTINGENT EFFECT OF SECS. 1 - 12 OF THIS ACT. (a) Sections 1 - 12 of this 05 Act take effect only if the state and the Alaska Cruise Association reach a settlement in 06 Alaska Cruise Association v. Galvin, Case Number 3:09-cv-00195-RRB (D. Alaska) before 07 October 31, 2010, that disposes of the case with prejudice. 08 (b) The attorney general shall notify the revisor of statutes if a settlement is reached 09 as described in (a) of this section. 10 * Sec. 14. If, under sec. 13 of this Act, secs. 1 - 12 of this Act take effect, they take effect 11 October 31, 2010. 12 * Sec. 15. Section 13 of this Act takes effect immediately under AS 01.10.070(c).