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.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.
Sec. 43.52.200. Levy of excise tax on overnight accommodations on commercial passenger vessels.
Sec. 43.52.220. Liability for payment of tax.
Sec. 43.52.230. Disposition of receipts.
Sec. 43.52.240. Administration.
Sec. 43.52.255. Tax reduction for local levies.