| 1 | 1 | | |
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| 2 | 2 | | HB0123a -1- HB 123 |
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| 3 | 3 | | New Text Underlined [DELETED TEXT BRACKETED] |
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| 4 | 4 | | |
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| 5 | 5 | | 34-LS0551\I |
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| 11 | 11 | | HOUSE BILL NO. 123 |
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| 12 | 12 | | |
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| 13 | 13 | | IN THE LEGISLATURE OF THE STATE OF ALASKA |
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| 14 | 14 | | |
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| 15 | 15 | | THIRTY-FOURTH LEGISLATURE - FIRST SESSION |
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| 16 | 16 | | |
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| 17 | 17 | | BY REPRESENTATIVE MCCABE |
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| 18 | 18 | | |
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| 19 | 19 | | Introduced: 3/5/25 |
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| 20 | 20 | | Referred: Labor and Commerce, Finance |
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| 21 | 21 | | |
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| 22 | 22 | | |
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| 23 | 23 | | A BILL |
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| 24 | 24 | | |
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| 25 | 25 | | FOR AN ACT ENTITLED |
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| 26 | 26 | | |
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| 27 | 27 | | "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to 1 |
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| 28 | 28 | | tax records; and providing for an effective date." 2 |
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| 29 | 29 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 3 |
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| 30 | 30 | | * Section 1. AS 43.05.040(c) is amended to read: 4 |
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| 31 | 31 | | (c) If a person who is subpoenaed neglects or refuses to obey the subpoena 5 |
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| 32 | 32 | | issued as provided in this section, the department may report the fact to the superior 6 |
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| 33 | 33 | | court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and m ay 7 |
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| 34 | 34 | | seek an order from the court compelling obedience to the subpoena. The court, to the 8 |
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| 35 | 35 | | maximum extent permitted by law, may compel obedience to the subpoena [TO THE 9 |
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| 36 | 36 | | SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE 10 |
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| 37 | 37 | | SUBPOENAS OF THE COURT]. 11 |
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| 38 | 38 | | * Sec. 2. AS 43.52.020 is amended to read: 12 |
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| 39 | 39 | | Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 13 |
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| 40 | 40 | | levied in AS 43.52.010 is 14 34-LS0551\I |
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| 41 | 41 | | HB 123 -2- HB0123a |
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| 42 | 42 | | New Text Underlined [DELETED TEXT BRACKETED] |
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| 43 | 43 | | |
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| 44 | 44 | | (1) nine [10] percent of the total fees and costs charged for the lease or 1 |
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| 45 | 45 | | rental of a [THE] passenger vehicle not arranged through a vehicle rental 2 |
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| 46 | 46 | | platform; or 3 |
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| 47 | 47 | | (2) seven percent of the total fees and costs charged for the lease or 4 |
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| 48 | 48 | | rental of a passenger vehicle through a vehicle rental platform. 5 |
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| 49 | 49 | | * Sec. 3. AS 43.52.050(a) is amended to read: 6 |
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| 50 | 50 | | (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 7 |
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| 51 | 51 | | paid to the department 8 |
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| 52 | 52 | | (1) by the person who provides the leased or rented vehicle unless the 9 |
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| 53 | 53 | | lease or rental was arranged or executed through a vehicle rental platform under 10 |
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| 54 | 54 | | (c) of this section; and 11 |
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| 55 | 55 | | (2) in the manner and at the times required by the department by 12 |
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| 56 | 56 | | regulation except that a vehicle rental platform collecting and paying the tax 13 |
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| 57 | 57 | | under (c) of this section shall pay the tax quarterly. 14 |
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| 58 | 58 | | * Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 15 |
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| 59 | 59 | | (c) A vehicle rental platform that arranged or executed more than 200 16 |
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| 60 | 60 | | transactions in the state in the preceding calendar year shall collect and pay to the 17 |
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| 61 | 61 | | department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 18 |
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| 62 | 62 | | department with any books, papers, or records related to the tax. 19 |
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| 63 | 63 | | (d) If a vehicle rental platform company fails to collect or pay the tax under 20 |
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| 64 | 64 | | this section because incorrect or insufficient information was provided by a person 21 |
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| 65 | 65 | | providing a leased or rented vehicle, the vehicle rental platform company is not liable 22 |
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| 66 | 66 | | for the collection or payment of the tax if the vehicle rental platform company 23 |
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| 67 | 67 | | demonstrates that the company made a reasonable effort to obtain the correct or 24 |
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| 68 | 68 | | sufficient information from the person. 25 |
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| 69 | 69 | | (e) In this section, 26 |
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| 70 | 70 | | (1) "motor vehicle" means a vehicle that is self-propelled except a 27 |
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| 71 | 71 | | vehicle moved by human or animal power; 28 |
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| 72 | 72 | | (2) "vehicle rental platform" means an application, website, offline 29 |
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| 73 | 73 | | booking service, or other system, whether online or offline, offered or used by a 30 |
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| 74 | 74 | | vehicle rental platform company that enables the prearrangement of motor vehicle 31 34-LS0551\I |
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| 75 | 75 | | HB0123a -3- HB 123 |
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| 76 | 76 | | New Text Underlined [DELETED TEXT BRACKETED] |
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| 77 | 77 | | |
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| 78 | 78 | | rentals with motor vehicle owners that are not related by common ownership or 1 |
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| 79 | 79 | | control with the vehicle rental platform; 2 |
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| 80 | 80 | | (3) "vehicle rental platform company" means a company whose 3 |
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| 81 | 81 | | primary business is arranging or executing the rental of vehicles through a vehicle 4 |
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| 82 | 82 | | rental platform. 5 |
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| 83 | 83 | | * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 6 |
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| 84 | 84 | | read: 7 |
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| 85 | 85 | | ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 8 |
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| 86 | 86 | | and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, 9 |
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| 87 | 87 | | assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective 10 |
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| 88 | 88 | | date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 11 |
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| 89 | 89 | | tax is not assessed or collected before the effective date of this Act, proceedings may not be 12 |
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| 90 | 90 | | instituted in court for the assessment or collection of the tax. In this section, "vehicle rental 13 |
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| 91 | 91 | | platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 14 |
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| 92 | 92 | | * Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 15 |
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