The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that

1. (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes under AS 43.52.200 — 43.52.295; and
2. (2) summarizes the extent to which appropriations of the proceeds of the tax have been used to defray the cost of meeting the needs described in (1) of this section.