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All mail sent to the Tax Division office in Juneau through the U.S. Postal Service must be addressed to P.O. Box 110420, Juneau, AK 99811. Beginning Oct. 1, the Post Office will not deliver mail to the division’s Willoughby Avenue address, and the mail will be returned to the sender. In those cases, tax returns and payments may miss their filing deadline. This change does not affect the Anchorage Tax Division office.

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Commercial Passenger Vessel Excise Tax
2016 Annual Report


Commercial Passenger Vessel Excise Tax Reports





AS 43.52.200 – 295

Description

Alaska imposes an excise tax on travel on commercial passenger vessels (CPVs), typically cruise ships that have 250 or more berths and provide overnight accommodations in the state’s marine waters. Passengers traveling on qualified commercial passenger vessels are liable for the tax.

Rate

The commercial passenger vessel excise tax rate is $34.50 per passenger, per voyage.

Returns

Cruise ship companies and commercial passenger vessel owners file returns and pay taxes monthly. The due date is the last day of the month following the month in which the voyages ended.

Exceptions

The CPV excise tax does not apply to passengers onboard a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark.

Disposition of Revenue

The Department of Revenue’s Tax Division deposits all proceeds from the CPV excise tax into the Commercial Vessel Passenger (CVP) tax account in the General Fund. Subject to appropriation by the Legislature from this account, the division distributes $5 per passenger to each of the first seven ports of call in Alaska. The tax is further reduced by any municipal taxes imposed on each passenger that were in effect prior to Dec. 17, 2007.

History

2006 – The CPV excise tax was enacted by 2006 Primary Election Ballot Measure No. 2. The measure was approved by voters at the primary election of Aug. 26, 2006. The results of the election were certified Sept. 18, 2006, and the initiative’s provisions became effective Dec. 17, 2006.

2010 – During the 2010 legislative session, the CPV tax was reduced from $46 to $34.50 per passenger. The tax was further reduced by any municipal taxes imposed on a passenger that were in effect prior to Dec. 17, 2007. This legislation increased the number of ports of call that may receive $5 per passenger from five to seven, and removed the provision that prohibited a port of call from sharing in the CPV revenue if it imposed its own tax. The legislation also repealed the Regional Cruise Ship Impact Fund. In addition, the 2010 amendment changed the definition of a voyage by adding, “on the state's marine water” following “more than 72 hours.” These changes were effective for the 2011 cruise season.




Data with additional years.

  Collections Summary

Fiscal Year

2016 2015 2014 2013

   Tax Collections

$19,066,852 $17,201,836 $18,350,089 $17,174,502

   Shared with Municipalities

(15,750,925) (15,051,450) (15,858,558) (14,394,385)

   Regional Cruise Ship Impact Fund (State)

0 0 0 0

   Retained in General Fund

$3,315,927 $2,150,386 $2,491,531 $2,780,117


  Filing Information

Fiscal Year

2016 2015 2014 2013

   Number of Returns

148 154 132 132

   Number of Taxpayers

10 12 10 12





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