CSHB 184(CRA): "An Act relating to the sharing of tax revenue from the fisheries business tax and fishery resource landing tax with municipalities and to municipal reports relating to the shared tax revenue; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 184(CRA) 01 "An Act relating to the sharing of tax revenue from the fisheries business tax and 02 fishery resource landing tax with municipalities and to municipal reports relating to the 03 shared tax revenue; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. The uncodified law of the State of Alaska is amended by adding a new section 06 to read: 07 LEGISLATIVE INTENT. It is the intent of the legislature that municipalities use the 08 additional revenue distributed under this Act to help maintain and improve their harbor 09 facilities. 10 * Sec. 2. AS 43.75.130(a) is amended to read: 11 (a) Subject to appropriation by the legislature, and except as provided in 12 (d) of this section, the commissioner shall pay 13 (1) to each unified municipality and to each city located in the 14 unorganized borough, 75 [50] percent of the amount of tax revenue collected in the
01 municipality from taxes levied under this chapter; 02 (2) to each city located within a borough, 37.5 [25] percent of the 03 amount of tax revenue collected in the city from taxes levied under this chapter; and 04 (3) to each borough 05 (A) 75 [50] percent of the amount of tax revenue collected in 06 the area of the borough outside cities from taxes levied under this chapter; and 07 (B) 37.5 [25] percent of the amount of tax revenue collected in 08 cities located within the borough from taxes levied under this chapter. 09 * Sec. 3. AS 43.75.130(d) is amended to read: 10 (d) Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and 11 subject to appropriation by the legislature, the commissioner shall pay 12 (1) to each city that is located in a borough incorporated after June 16, 13 1987, the following percentages of the tax revenue collected in the city from taxes 14 levied under this chapter: 15 (A) 67.5 [45] percent of the taxes collected during the calendar 16 year in which the borough is incorporated; 17 (B) 60 [40] percent of the taxes collected during the first 18 calendar year after the calendar year in which the borough is incorporated; 19 (C) 52.5 [35] percent of the taxes collected during the second 20 calendar year after the calendar year in which the borough is incorporated; and 21 (D) 45 [30] percent of the taxes collected during the third 22 calendar year after the calendar year in which the borough is incorporated; and 23 (2) to each borough that is incorporated after June 16, 1987, the 24 following percentages of the tax revenue collected in the cities located within the 25 borough from taxes levied under this chapter: 26 (A) 7.5 [5] percent of the taxes collected during the calendar 27 year in which the borough is incorporated; 28 (B) 15 [10] percent of the taxes collected during the first 29 calendar year after the calendar year in which the borough is incorporated; 30 (C) 22.5 [15] percent of the taxes collected during the second 31 calendar year after the calendar year in which the borough is incorporated; and
01 (D) 30 [20] percent of the taxes collected during the third 02 calendar year after the calendar year in which the borough is incorporated. 03 * Sec. 4. AS 43.75.130(g) is amended to read: 04 (g) In this section, "tax revenue collected" means the revenue collected by 05 the department from taxes levied under this chapter on the value of fishery 06 resources that are either (1) processed in a municipality; or (2) first landed in a 07 municipality and exported from the state without being processed in the state; 08 "tax revenue collected" includes the amount credited against taxes under 09 AS 43.75.018. 10 * Sec. 5. AS 43.75.137 is amended to read: 11 Sec. 43.75.137. Additional refund. Subject to appropriation by the 12 legislature [TO THE EXTENT THAT APPROPRIATIONS ARE AVAILABLE FOR 13 THE PURPOSE, AND NOTWITHSTANDING THE REQUIREMENT OF 14 AS 37.07.080(e) THAT APPROVAL OF THE OFFICE OF MANAGEMENT AND 15 BUDGET IS REQUIRED], an amount equal to 75 [50] percent of the tax revenue that 16 is collected under this chapter from fisheries businesses and that is not subject to 17 division with a municipality under AS 43.75.130 shall be paid by [TRANSMITTED 18 EACH FISCAL YEAR, WITHOUT THE APPROVAL OF THE OFFICE OF 19 MANAGEMENT AND BUDGET, BY THE DEPARTMENT TO] the Department of 20 Commerce, Community, and Economic Development [FOR DISBURSAL] to eligible 21 municipalities under AS 29.60.450. 22 * Sec. 6. AS 43.75 is amended by adding a new section to article 3 to read: 23 Sec. 43.75.150. Municipal reports to the legislature. (a) Not more than 10 24 days after the convening of each regular legislative session, a municipality that 25 receives tax revenue under AS 43.75.130 - 43.75.137 shall prepare and submit to the 26 legislature a report that describes 27 (1) how those funds were used by the municipality in the previous 28 fiscal year; and 29 (2) any harbor maintenance or improvement projects that were funded 30 in whole or in part by the tax revenue collected under AS 43.75.130 - 43.75.137. 31 (b) The report required under (a) of this section may be made jointly with the
01 report required under AS 43.77.060(f). 02 * Sec. 7. AS 43.77.060(a) is amended to read: 03 (a) Subject to appropriation by the legislature and except as provided in (b) of 04 this section, the commissioner shall pay to each 05 (1) unified municipality and to each city located in the unorganized 06 borough, 75 [50] percent of the amount of tax revenue collected from taxes levied 07 under this chapter on the fishery resource landed in the municipality and accounted for 08 under AS 43.77.050(b); 09 (2) city located within a borough, 37.5 [25] percent of the amount of 10 the tax revenue collected from taxes levied under this chapter on fishery resources 11 landed in the city and accounted for under AS 43.77.050(b); and 12 (3) borough 13 (A) 75 [50] percent of the amount of the tax revenue collected 14 from taxes levied under this chapter on fishery resources landed in the area of 15 the borough outside cities and accounted for under AS 43.77.050(b); and 16 (B) 37.5 [25] percent of the amount of the tax revenue collected 17 from taxes levied under this chapter on fishery resources landed in cities 18 located within the borough and accounted for under AS 43.77.050(b). 19 * Sec. 8. AS 43.77.060(b) is amended to read: 20 (b) Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and 21 subject to appropriation by the legislature, the commissioner shall pay to each 22 (1) city that is located in a borough incorporated after January 1, 1994, 23 the following percentages of the tax revenue collected from taxes levied under this 24 chapter on fishery resources landed in the city and accounted for under 25 AS 43.77.050(b): 26 (A) 67.5 [45] percent of the tax revenue collected during the 27 calendar year in which the borough is incorporated; 28 (B) 60 [40] percent of the tax revenue collected during the first 29 calendar year after the calendar year in which the borough is incorporated; 30 (C) 52.5 [35] percent of the tax revenue collected during the 31 second calendar year after the calendar year in which the borough is
01 incorporated; and 02 (D) 45 [30] percent of the tax revenue collected during the third 03 calendar year after the calendar year in which the borough is incorporated; and 04 (2) borough that is incorporated after January 1, 1994, the following 05 percentages of the tax revenue collected from taxes levied under this chapter on 06 fishery resources landed in the cities located within the borough and accounted for 07 under AS 43.77.050(b): 08 (A) 7.5 [FIVE] percent of the tax revenue collected during the 09 calendar year in which the borough is incorporated; 10 (B) 15 [10] percent of the tax revenue collected during the first 11 calendar year after the calendar year in which the borough is incorporated; 12 (C) 22.5 [15] percent of the tax revenue collected during the 13 second calendar year after the calendar year in which the borough is 14 incorporated; and 15 (D) 30 [20] percent of the tax revenue collected during the third 16 calendar year after the calendar year in which the borough is incorporated. 17 * Sec. 9. AS 43.77.060(d) is amended to read: 18 (d) Subject to appropriation by the legislature [TO THE EXTENT THAT 19 APPROPRIATIONS ARE AVAILABLE FOR THE PURPOSE, AND 20 NOTWITHSTANDING THE REQUIREMENT OF AS 37.07.080(e) THAT 21 APPROVAL OF THE OFFICE OF MANAGEMENT AND BUDGET IS 22 REQUIRED], an amount equal to 75 [50] percent of the tax revenue that is collected 23 under this chapter and that is not subject to division with a municipality under (a) - (c) 24 of this section shall be paid by [TRANSMITTED EACH FISCAL YEAR, 25 WITHOUT THE APPROVAL OF THE OFFICE OF MANAGEMENT AND 26 BUDGET, BY THE DEPARTMENT TO] the Department of Commerce, Community, 27 and Economic Development [FOR DISBURSAL] to eligible municipalities under 28 AS 29.60.450. 29 * Sec. 10. AS 43.77.060 is amended by adding a new subsection to read: 30 (f) Not more than 10 days after the convening of each regular legislative 31 session, a municipality that receives tax revenue under this section shall prepare and
01 submit to the legislature a report that describes how those funds were used by the 02 municipality in the previous fiscal year and that details any harbor maintenance or 03 improvement projects that were funded in whole or in part by that tax revenue. The 04 report may be made jointly with the report required under AS 43.75.150. 05 * Sec. 11. The uncodified law of the State of Alaska is amended by adding a new section to 06 read: 07 APPLICABILITY. This Act applies to tax revenue collected by the Department of 08 Revenue under AS 43.75 and AS 43.77 for the 2012 tax year and subsequent tax years. 09 * Sec. 12. Sections 6 and 10 of this Act take effect February 1, 2013. 10 * Sec. 13. Except as provided in sec. 12 of this Act, this Act takes effect January 1, 2013.