ANCHORAGE (KTUU) -
(App users, to view the interactive data visualization, follow this link).
Data is sourced from Alaska's Dept. of Commerce, Community and Economic Development's Commercial Passenger Vessel Excise Tax's February 2017 report.
According to the Alaska Department of Revenue, the effective date for the Commercial Passenger Vessel (CPV) Excise Tax was December 17, 2016.
The CPV Excise Tax only applies to passengers on overnight accommodating voyages that last longer than 72 hours. Additionally, Alaska's DCCED says the passenger must be aboard a cruise ship with more than 250 berths, in order to be taxed.
According to the state, the CPV Excise Tax rate is $34.50 per passenger, per voyage.
Also reflected in this data visualization is that by 2010, eligible ports, cities and boroughs each received $2.50 of each $5 passenger fee.
In turn, these revenues were used at the local government level to offset maintenance costs of cruise ship vessels, passengers, ports and any other related larger infrastructure project, according to Alaska's DCCED.
Note that the Juneau City and Borough and Ketchikan City did not begin to receive shared CPV revenue payments, until the 2012 fiscal year. However, Juneau's cruise tax still brought in the second highest CPV revenue amount to share with its local government, compared to the rest of the state. Juneau's CPV revenue of $21,700,075 made up 18.99 percent of the collective state total of $114,307,820.
Juneau is second only to the Skagway Municipality, which made up 30.25 percent of Alaska's total CPV revenue, at $34,578,520.