2007 Alaska Statutes
Title 05 AMUSEMENTS AND SPORTS
Chapter 05.16. GAMES OF CHANCE AND CONTESTS OF SKILL ON SHIPS OPERATING ON WATERS WITHIN THE JURISDICTION OF ALASKA
Sec. 05.16.020. Tax on gambling activities authorized by AS 05.16.010 .
There is imposed on the operator of gaming or gambling activities aboard large passenger vessels in the state a tax of 33 percent of the adjusted gross income from those activities. "Adjusted gross income" means gross income less prizes awarded and federal and municipal taxes paid or owed on the income. The tax shall be collected and is due and payable to the Department of Revenue in the manner and at the times required by the Department of Revenue.
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