HB 4006: "An Act relating to the fisheries business tax and fishery resource landing tax; removing the minimum and maximum restrictions on the annual base fee for the reissuance or renewal of an entry permit or an interim-use permit; relating to refunds of the fisheries business tax and the fishery resource landing tax to local governments; and providing for an effective date."
00 HOUSE BILL NO. 4006 01 "An Act relating to the fisheries business tax and fishery resource landing tax; removing 02 the minimum and maximum restrictions on the annual base fee for the reissuance or 03 renewal of an entry permit or an interim-use permit; relating to refunds of the fisheries 04 business tax and the fishery resource landing tax to local governments; and providing 05 for an effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 16.43.160(c) is amended to read: 08 (c) The annual base fee for issuance or renewal of an entry permit or an 09 interim-use permit [MAY NOT BE LESS THAN $30 OR MORE THAN $3,000. THE 10 ANNUAL BASE FEE] must reasonably reflect the different rates of economic return 11 for different fisheries. In addition to the annual base fee established by the commission 12 under this subsection, a nonresident shall pay an annual nonresident surcharge for the 13 issuance or renewal of one or more entry permits or interim-use permits. The
01 commission shall establish the annual nonresident surcharge by regulation [AT AN 02 AMOUNT THAT IS AS CLOSE AS IS PRACTICABLE TO THE MAXIMUM 03 ALLOWED BY LAW]. 04 * Sec. 2. AS 43.75.015(a) is amended to read: 05 (a) A person engaged in a fisheries business is liable for and shall pay the tax 06 levied by this section on the value of each of the following fisheries resources 07 processed during the year at the rate set out after each: 08 (1) salmon canned at a shore-based fisheries business - five [FOUR] 09 and one-half percent; 10 (2) salmon processed by a shore-based fisheries business, except 11 salmon for which the tax is due under (1) of this subsection, and all other fisheries 12 resources processed by a shore-based fisheries business - four [THREE] percent; 13 (3) fisheries resources processed by a floating fisheries business - six 14 [FIVE] percent. 15 * Sec. 3. AS 43.75.015(d) is amended to read: 16 (d) Instead of the taxes levied under (a) or (b) of this section, a person who 17 processes a fishery resource under a direct marketing fisheries business license is 18 liable for and shall pay a tax equal to 19 (1) one percent of the value of the developing commercial fish species 20 processed during the year; and 21 (2) four [THREE] percent of the value of a commercial fish species 22 not subject to (1) of this subsection. 23 * Sec. 4. AS 43.75.030(b) is amended to read: 24 (b) The return shall be made on a [THE BASIS OF THE] calendar year basis 25 and submitted to the department [AT JUNEAU] before April 1 after the close of the 26 calendar year. 27 * Sec. 5. AS 43.75.130(a) is amended to read: 28 (a) The amount of tax revenue equal to one percent of the value of each 29 fishery taxed under this chapter shall be deposited into the general fund. Except 30 as provided in (d) of this section, and not including the revenue equal to one 31 percent of the value of each fishery taxed under this section deposited in the
01 general fund, the commissioner shall pay 02 (1) to each unified municipality and to each city located in the 03 unorganized borough, 50 percent of the amount of tax revenue collected in the 04 municipality from taxes levied under this chapter; 05 (2) to each city located within a borough, 25 percent of the amount of 06 tax revenue collected in the city from taxes levied under this chapter; and 07 (3) to each borough 08 (A) 50 percent of the amount of tax revenue collected in the 09 area of the borough outside cities from taxes levied under this chapter; and 10 (B) 25 percent of the amount of tax revenue collected in cities 11 located within the borough from taxes levied under this chapter. 12 * Sec. 6. AS 43.77.010 is amended to read: 13 Sec. 43.77.010. Landing tax. A person who engages or attempts to engage in a 14 floating fisheries business in the state and who owns a fishery resource that is not 15 subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this 16 state is liable for and shall pay a landing tax on the value of the fishery resource. The 17 amount of the landing tax is 18 (1) for a developing commercial fish species, as defined under 19 AS 43.75.290, one percent of the value of the fishery resource at the place of landing; 20 (2) for a fish species other than a developing commercial fish species, 21 four [THREE] percent of the value of the fishery resource at the place of the landing. 22 * Sec. 7. AS 43.77.060(a) is amended to read: 23 (a) The amount of tax revenue equal to one percent of the value of each 24 fishery taxed under this chapter shall be deposited into the general fund. Subject 25 to appropriation by the legislature and except as provided in (b) of this section, and 26 not including the revenue equal to one percent of the value of each fishery taxed 27 under this section deposited in the general fund, the commissioner shall pay to each 28 (1) unified municipality and to each city located in the unorganized 29 borough, 50 percent of the amount of tax revenue collected from taxes levied under 30 this chapter on the fishery resource landed in the municipality and accounted for under 31 AS 43.77.050(b);
01 (2) city located within a borough, 25 percent of the amount of the tax 02 revenue collected from taxes levied under this chapter on fishery resources landed in 03 the city and accounted for under AS 43.77.050(b); and 04 (3) borough 05 (A) 50 percent of the amount of the tax revenue collected from 06 taxes levied under this chapter on fishery resources landed in the area of the 07 borough outside cities and accounted for under AS 43.77.050(b); and 08 (B) 25 percent of the amount of the tax revenue collected from 09 taxes levied under this chapter on fishery resources landed in cities located 10 within the borough and accounted for under AS 43.77.050(b). 11 * Sec. 8. AS 43.77.060(b) is amended to read: 12 (b) The amount of tax revenue equal to one percent of the value of each 13 fishery taxed under this chapter shall be deposited into the general fund. 14 Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, and subject to 15 appropriation by the legislature, and not including the revenue equal to one percent 16 of the value of each fishery taxed under this section deposited in the general fund, 17 the commissioner shall pay to each 18 (1) city that is located in a borough incorporated after January 1, 1994, 19 the following percentages of the tax revenue collected from taxes levied under this 20 chapter on fishery resources landed in the city and accounted for under 21 AS 43.77.050(b): 22 (A) 45 percent of the tax revenue collected during the calendar 23 year in which the borough is incorporated; 24 (B) 40 percent of the tax revenue collected during the first 25 calendar year after the calendar year in which the borough is incorporated; 26 (C) 35 percent of the tax revenue collected during the second 27 calendar year after the calendar year in which the borough is incorporated; and 28 (D) 30 percent of the tax revenue collected during the third 29 calendar year after the calendar year in which the borough is incorporated; and 30 (2) borough that is incorporated after January 1, 1994, the following 31 percentages of the tax revenue collected from taxes levied under this chapter on
01 fishery resources landed in the cities located within the borough and accounted for 02 under AS 43.77.050(b): 03 (A) five percent of the tax revenue collected during the 04 calendar year in which the borough is incorporated; 05 (B) 10 percent of the tax revenue collected during the first 06 calendar year after the calendar year in which the borough is incorporated; 07 (C) 15 percent of the tax revenue collected during the second 08 calendar year after the calendar year in which the borough is incorporated; and 09 (D) 20 percent of the tax revenue collected during the third 10 calendar year after the calendar year in which the borough is incorporated. 11 * Sec. 9. The uncodified law of the State of Alaska is amended by adding a new section to 12 read: 13 APPLICABILITY. (a) AS 43.75.015(a) and 43.75.015(d), as amended by secs. 2 and 14 3 of this Act, apply to a fisheries resource processed on or after the effective date of secs. 2 15 and 3 of this Act. 16 (b) AS 43.77.010, as amended by sec. 6 of this Act, applies to a fisheries resource 17 landed in the state on or after the effective date of sec. 6 of this Act. 18 * Sec. 10. The uncodified law of the State of Alaska is amended by adding a new section to 19 read: 20 TRANSITION: REGULATIONS. (a) The Alaska Commercial Fisheries Entry 21 Commission and the Department of Revenue may adopt regulations necessary to implement 22 the changes made by this Act. The regulations take effect under AS 44.62 (Administrative 23 Procedure Act), but not before the effective date of the law implemented by the regulation. 24 * Sec. 11. Section 1 of this Act takes effect January 1, 2017. 25 * Sec. 12. Section 10 of this Act takes effect immediately under AS 01.10.070(c). 26 * Sec. 13. Except as provided in secs. 11 and 12 of this Act, this Act takes effect July 1, 27 2016.