There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state’s marine water with the intent to allow passengers to embark or disembark.
The tax imposed by AS 43.52.200 – 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.
A passenger subject to the excise tax imposed by AS 43.52.200 – 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by […]
(a) The proceeds from the tax imposed under AS 43.52.200 – 43.52.295 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 (d) of this section. (b) For each voyage of a commercial passenger vessel, […]
The department shall (1) collect and enforce the collection of taxes due under AS 43.52.200 – 43.52.295 and penalties as provided in AS 43.05; (2) adopt regulations necessary for the administration of AS 43.52.200 – 43.52.295; and (3) subject to annual appropriation, distribute the payments described in AS 43.52.230(b).
The tax imposed on a passenger by AS 43.52.200 – 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 2007.
The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes under AS 43.52.200 – 43.52.295; and (2) summarizes the extent to which appropriations […]
In AS 43.52.200 – 43.52.295, (1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include (A) vessels with fewer than 250 berths or other overnight accommodations for passengers; (B) noncommercial vessels, warships, and vessels operated by the state, the […]
