Section 15 AAC 52.240 - Returns(a) A person required to collect and pay the tax imposed by AS 43.52.200-43.52.295 shall file with the department a separate return for each commercial passenger vessel providing overnight accommodations that anchors or moors on the state's marine water with the intent to allow passengers to embark or disembark, for each calendar month for all passengers whose voyage ended during that calendar month.(b) The return must be signed under penalty of perjury by the person filing the return. The return must be on a form or in a format prescribed by the department and must include (1) the name, federal taxpayer identification number, address, telephone number, and other contact information of the person filing the return;(2) the name and call sign of the commercial passenger vessel providing the voyage; and(3) a schedule of all voyages that the commercial passenger vessel completed during the month; the schedule must include, by voyage,(A) the beginning and ending date of the voyage;(B) the total number of passengers subject to the excise tax;(C) the name of the port where the voyage originated;(D) the names and port codes designated by the department of the first seven ports of call in the state;(E) the number of passengers on board the vessel at each port of call identified in (D) of this paragraph;(F) the name of the port where the voyage ended; and(G) for each tax imposed and collected by a home rule or general law municipality on a passenger traveling on a commercial passenger vessel, (i) the name of the home rule or general law municipality;(ii) the amount of tax imposed; and(iii) the number of passengers upon which the tax was imposed and collected.(c) Subject to 15 AAC 05.310(h), the filing of the return and the remittance of the total taxes must be made not later than the end of the month following the month in which the voyage ended.Eff. 5/3/2007, Register 182; am 7/1/2011, Register 198Authority:AS 43.05.080
AS 43.52.220
AS 43.52.230
AS 43.52.240