Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Section 250. Local Levies.
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AS 43.52.250. Local Levies.

Any municipality, whether home rule or general law, that receives passenger ship fee funds under AS 43.52.200 - 43.52.295 may not impose an additional form of tax on travel on commercial passenger vessels engaged in activities involving overnight accommodations for passengers in state marine waters. Any form of tax on travel on commercial passenger vessels engaged in activities involving overnight accommodations for passengers in state marine waters enacted by a municipality, whether home rule or general law, before December 17, 2006, shall expire one year after enactment of this law if that municipality elects to receive funds under AS 43.52.200 - 43.52.295.

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