Legislature(2003 - 2004)
2004-05-05 House Journal
Full Journal pdf2004-05-05 House Journal Page 3841 SB 194 The following was read the second time: CS FOR SENATE BILL NO. 194(FIN) "An Act authorizing delivery of up to two bottles of distilled spirits and 40 ounces of beer to a cruise ship passenger or hotel guest." with the: Journal Page L&C RPT HCS(L&C) NT 2DP 5NR 3618 TITLE CHANGE: HCR 37 3618 FN2: ZERO(DPS) 3619 Representative Coghill moved and asked unanimous consent that the following committee substitute be adopted in lieu of the original bill: HOUSE CS FOR CS FOR SENATE BILL NO. 194(L&C) "An Act authorizing delivery of up to two bottles of distilled spirits or 72 ounces of beer to a cruise ship passenger or hotel guest." There being no objection, it was so ordered. Amendment No. 1 was offered by Representative Gatto: Page 1, line 1, following "Act" (title amendment): Insert "relating to cruise ships and" Page 1, line 2, following "guest" (title amendment): Insert "; and providing for an effective date" Page 2, following line 8: Insert new bill sections to read: 2004-05-05 House Journal Page 3842 "* Sec. 2. AS 29.10.200 is amended by adding new paragraphs to read: (64) AS 29.35.110(c) (use of borough revenue from commercial passenger vessel excise tax); (65) AS 29.35.270 (use of city revenue from commercial passenger vessel excise tax). * Sec. 3. AS 29.35.110 is amended by adding a new subsection to read: (c) Use of borough revenue from the tax levied under AS 43.52.100 - 43.52.199 and distributed under AS 43.52.130(b) is limited to meeting costs attributable to the commercial passenger vessel industry in the borough and is not subject to (a) of this section. This subsection applies to home rule and general law boroughs. * Sec. 4. AS 29.35 is amended by adding a new section to article 4 to read: Sec. 29.35.270. Use of city revenue derived from commercial passenger vessel excise tax. Use of city revenue from the tax levied under AS 43.52.100 - 43.52.199 and distributed under AS 43.52.130(b) is limited to meeting costs attributable to the commercial passenger vessel industry in the city. This subsection applies to home rule and general law cities. * Sec. 5. AS 43.52 is amended by adding new sections to read: Article 2. Excise Tax on Commercial Passenger Vessels. Sec. 43.52.100. Levy of excise tax on commercial passenger vessels. There is imposed an excise tax on commercial passenger vessels providing overnight accommodations and traveling in the marine waters of the state. Sec. 43.52.110. Rate of tax. The tax imposed by AS 43.52.100 - 43.52.199 is levied at a rate to be set by the commissioner based on costs to state and local government attributable to the commercial passenger vessel industry, not to exceed $50 a passenger a voyage. Sec. 43.52.120. Liability for payment of tax. The owner or operator of a commercial passenger vessel providing overnight accommodations and traveling in the marine waters of the state is liable for a proportionate share of costs attributable to the commercial passenger vessel industry listed in AS 43.50.130(c), not to exceed $50 a passenger a voyage. The tax is due and 2004-05-05 House Journal Page 3843 payable to the department in the manner and at the times required by the department by regulation. Sec. 43.52.130. Disposition of proceeds. (a) The proceeds from the tax on commercial passenger vessels providing overnight accommodations and traveling in the marine waters of the state shall be deposited in a special commercial vessel passenger tax account in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (c) of this section. (b) For each sailing of a commercial passenger vessel providing overnight accommodations, the commissioner shall identify the first five ports of call in the state and the number of passengers on board the vessel at each port of call. Subject to appropriation by the legislature, the commissioner shall distribute to each of the first five ports of call $5 a passenger of the tax revenue collected from the tax levied under AS 43.52.100 - 43.52.199 for costs attributable to the commercial passenger vessel industry. If the port of call is a city located within a borough, the commissioner shall distribute $2.50 a passenger to the city and $2.50 to the borough. If a commercial passenger vessel stops at fewer than five ports of call, the commissioner shall distribute $5 a passenger of the tax revenue to each port of call. (c) The legislature may appropriate money from the commercial vessel passenger tax account in the general fund to the following for costs attributable to the commercial passenger vessel industry: (1) harbor project debt service; (2) international airport bond debt service; (3) the Department of Administration for risk management; (4) the Department of Community and Economic Development for motor vehicle licensing and the state match to the Alaska travel industry marine pilot licensing program; (5) the Alaska Railroad Corporation; (6) the Department of Environmental Conservation for food and safety sanitation, environmental compliance, and spill prevention and response; (7) the Department of Fish and Game for sport fisheries and wildlife conservation; 2004-05-05 House Journal Page 3844 (8) the Department of Health and Social Services for epidemiology, the medical examiner, and public health laboratories; (9) the Department of Labor and Workforce Development for the marine training program and wage and hour administration; (10) the Department of Military and Veterans' Affairs for homeland security and emergency services local emergency planning committee; (11) the Department of Natural Resources for state parks; (12) the Department of Public Safety for fish and wildlife protection and search and rescue; and (13) the Department of Transportation and Public Facilities for the Alaska marine highway system and international airports. (d) Nothing in this section creates a dedicated fund. Sec. 43.52.140. Administration. (a) The department shall (1) administer AS 43.52.100 - 43.52.199; and (2) collect, and supervise and enforce the collection of, taxes due under AS 43.52.100 - 43.52.199 and penalties as provided in AS 43.05. (b) The department may adopt regulations to carry out the purposes of AS 43.52.100 - 43.52.199. Sec. 43.52.199. Definitions. In AS 43.52.100 - 43.52.199, unless the context otherwise requires, (1) "commercial passenger vessel" means a vessel that is used in the common carriage of passengers in commerce; "commercial passenger vessel" does not include a (A) vessel with an overnight accommodation capacity for fewer than 12 passengers; (B) noncommercial vessel or a vessel operated by the state, the United States, or a foreign government; or (C) vessel licensed under AS 16.05.490 and used in charter service for the recreational taking of fish and shellfish; (2) "marine waters of the state" means the marine bays, sounds, rivers, inlets, straits, passages, canals, Pacific Ocean, Gulf of Alaska, Bering Sea, and Arctic Ocean within the territorial limits of the state, and all other bodies of marine water that are wholly or partially within the state or are under the jurisdiction of the state; 2004-05-05 House Journal Page 3845 (3) "passenger" means a person with whom a common carrier has contracted for carriage from one place to another. * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to read: TRANSITION: REGULATIONS. Notwithstanding sec. 9 of this Act, the Department of Revenue may proceed to adopt regulations necessary to implement the provisions of secs. 2 - 5 of this Act. The regulations take effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the provision being implemented. * Sec. 7. The uncodified law of the State of Alaska is amended by adding a new section to read: REVISOR'S INSTRUCTION: The revisor of statutes shall substitute "AS 43.52.010 - 43.52.099" for "this chapter" wherever "this chapter" occurs in AS 43.52.010 - 43.52.099. * Sec. 8. Sections 1 and 6 of this Act take effect immediately under AS 01.10.070(c). * Sec. 9. Except as provided in sec. 8 of this Act, this Act takes effect January 1, 2005." Representative Gatto moved and asked unanimous consent that Amendment No. 1 be adopted. Representative Rokeberg objected. Representative Rokeberg rose to a point of order stating the amendment was out of order. The Speaker ruled the amendment was germane, citing Mason's Manual Sec. 402. Representative Gatto moved and asked unanimous consent to withdraw Amendment No. 1. There being no objection, it was so ordered. Representative Coghill moved and asked unanimous consent that HCS CSSB 194(L&C) be considered engrossed, advanced to third reading, and placed on final passage. 2004-05-05 House Journal Page 3846 Objection was heard. HCS CSSB 194(L&C) will advance to third reading on tomorrow's calendar.