An Act relating to theft; relating to organized retail theft; relating to property crimes; relating to aggravating factors at sentencing; establishing a statewide marketplace facilitator sales tax; and establishing the organized retail theft fund in the general fund.

HB 97 amends Alaska's theft statutes to clarify and adjust sentencing levels based on the value of stolen property. It creates a new specific offense of "organized retail theft" defined as part of a coordinated plan to steal merchandise from commercial establishments on two or more occasions. The bill increases the value thresholds for higher-degree theft charges (e.g., first-degree theft now requires $20,000+ instead of $25,000+ in value). This directly affects individuals committing retail theft, particularly those engaging in repeated or coordinated thefts from stores. The bill does not address the sales tax or fund mentioned in the title, as those provisions are not detailed in the provided text.