2016-01-19                     House Journal                      Page 1445
I urge your prompt and favorable action on this measure.                                                                        
                                                                                                                                
Sincerely,                                                                                                                      
/s/                                                                                                                             
Bill Walker                                                                                                                     
Governor"                                                                                                                       
                                                                                                                                
HB 252                                                                                                                        
HOUSE BILL NO. 252 by the House Rules Committee by request of                                                                   
the Governor, entitled:                                                                                                         
                                                                                                                                
     "An Act requiring electronic submission of a tax return or report                                                          
     with the Department of Revenue; repealing the tax reduction for                                                            
     local levies for the commercial vessel passenger excise tax;                                                               
     amending the definition of 'voyage'; and providing for an effective                                                        
     date."                                                                                                                     
                                                                                                                                
was read the first time and referred to the Labor & Commerce and                                                                
Finance Committees.                                                                                                             
                                                                                                                                
The following fiscal note(s) apply:                                                                                             
                                                                                                                                
1.  Fiscal, Dept. of Revenue                                                                                                    
                                                                                                                                
The Governor's transmittal letter dated January 15, 2016 follows:                                                               
                                                                                                                                
"Dear Speaker Chenault:                                                                                                         
                                                                                                                                
Under the authority of Article III, Section 18 of the Alaska                                                                    
Constitution, I am transmitting a bill relating to the commercial vessel                                                        
passenger excise tax.                                                                                                           
                                                                                                                                
Under the commercial vessel passenger excise tax, all commercial                                                                
passengers pay $34.50, irrespective of what ports they visit in Alaska,                                                         
because AS 43.52.255 provides an offset to the state passenger tax to                                                           
passengers whose voyages include one or more stops in a municipality                                                            
that collects its own local passenger tax. The offset is limited to local                                                       
passenger taxes that were in effect on December 17, 2007. In essence,                                                           
the result is that passengers who stop at Juneau or Ketchikan pay a                                                             
lower statewide passenger tax because they are paying one or more