Send completed return and payment to: 
                                             QUARTERLY SALES & TRANSIENT ROOM                                       
                                                                                                         City and Borough of Sitka 
                                                             TAX RETURN                                Finance Department - Sales Tax 
                                                                                                         100 Lincoln Street 
                                                                                                         Sitka, Alaska       99835 
                                                                                                       Via email: tax@cityofsitka.org 
                                             For the quarter ending:                                   Questions call 907-747-1840 
 
   ☐Check here if no business activity this period. Sign, date, and return form        CHANGE ADDRESS: (Additional forms online) 
   on time to avoid late filing fee.                                                   Mailing: _______________________________ 
  Account #:                                                                           Physical: _______________________________ 
  Name:            
  Address:                                                                             ☐CLOSED: Permanently or Sold. Please complete 
                                                                                       information on the back of this form. 
                   
  See reverse side for instructions and exemptions.                  Sales Tax                 Sales Tax          Transient Room Tax 

  1. GROSS RECEIPTS (EXCLUDING TAX)                                              5%             6%                               6% 
      A. Sales/service                                       ________________  ________________              
      B. Rental (long-term always 5%)                        ________________  XX  (always 5%)  XX   
      C. Rentals less than 30 days                           ________________            ________________         ________________ 
  2. TOTAL RECEIPTS (Add lines A-C)                          ________________            ________________         ________________ 
  3. LESS EXEMPTIONS                                                                                               
      A. Wholesale/resale                                    ________________            ________________         ________________ 
      B. Long-term residential rentals                       ________________  XXXXXXXXXXXXXXX                     
      C. Outside municipality                                ________________  ________________              
      D. Sales to senior citizens with exemption card        ________________            ________________   
      E. Government agencies                                 ________________            ________________         ________________ 
      F. Government supported exempt agencies                ________________            ________________   
      G. Sales over the taxable limit                        ________________            ________________   
      H. Other exemptions            -attach list: REQUIRED- ________________            ________________         ________________ 
  4. TOTAL EXEMPTIONS (Add exemptions A-H)                   (_______________)  (_______________)                 (_______________) 
  5. Net Taxable Receipts                                                                                          
              (Subtract Line 4 from Line 2)                  ________________            ________________         ________________ 
                                                                                 X .05          X .06                        X .06 
  6. Calculate Tax (multiple line 5 by tax rate)             _______________               ______________            ______________ 
                                                                                 (1)            (2)                                (3) 
  7. Fish Box Tax:                   containers x $10.00 sales tax =             
 
  8. Subtotal Tax (Total Line 6 columns (1-3) and Line 7                                                 $___________________ 
      A. Less tax paid: First month                                                                      (___________________) 
      B.  Less tax paid: Second month                                                                    (___________________) 
      C.  Credit from previous returns                                                                   (___________________) 
      D. Less discount 3% of Line 8  **if timely monthly payments were made  – maximum $100.00           (___________________) 
  9. Add: Late Filing Fee($15.00 for first month to $100.00  –see back for schedule)                     ____________________ 
  10. Add: Penalty (5% per month or part thereof to 25% - see back for schedule)                         ____________________ 
  11. Add: Interest(12% of delinquent tax per annum  –calculation on back)                               ____________________ 
  12. Amount due from previous return(s)                                                                 ____________________ 
  13 TOTAL DUE WITH RETURN                                                                               $___________________ 
          
                                                              I declare, subject to penalties prescribed by ordinance, that this return (including and 
  Paid preparer signature: ________________________           attachments) has been examined by me and to the best of my knowledge is a true, 
                                                              correct, and complete return.  
  Printed name: ________________________________ 
                                                              Signature: ________________________________________________ 
  Date: __________ Contact phone #: ______________ 
                                                              Printed Name: ____________________________________________ 
                                                              Email: ___________________________________________________ 
                                                              Date: ___________________ Phone #: ________________________ 
 

                                  COMPLETE THIS SECTION ONLY IF THIS IS A FINAL RETURN 
                                                                           
Date Business Discontinued____________________________     Reason Business Discontinued______________________________________________________ 
 
Name of Purchaser ____________________________  Address _______________________________________________________________________________ 
 
                           INSTRUCTIONS, SALES & TRANSIENT LODGING TAX RETURN 
                                                                           
GROSS RECEIPTS: 
                                                                     st         th
Item 1.  Enter here allstreceipts in appropriatesttax column.  April 1  - June. 30  6% tax is levied excluding long term rentals which remains 
at the 5% rate; July. 1  - March 31  5% tax is levied. If sales tax was collected at a higher rate, you can remit the sales tax or refund the 
customer. Line 1C should be the same in the sales tax columns and the transient room tax column except in the Lodge or Charter 
Industry where market value is used to establish room tax. Include exempt sales as they will be subtracted from the total under 
deductions.  DO NOT include sales tax on this line in order for final calculations to be correct. 
 
EXEMPTIONS: 
 
Item 3A.  Wholesale.  List here sales which are covered by wholesale-resale exemption certificates.  No exemptions may be claimed under 
this category unless covered by certificates.  Be prepared to list these on request. 
 
Item 3B.  Long Term Residential Rentals.  List here rent received for residential housing for thirty (30) or more consecutive days or an 
entire calendar month by a person or persons for a room, set of rooms, structure, or suite.  Trailer space rental is not exempt. Be prepared 
to list these on request. 
 
Item 3C.  Outside Municipality.  List here sales for which the order is received from outside the municipality by mail, radio or other public 
communication, and which are also delivered by mail or another common carrier.  Be prepared to list these on request. 
 
Item 3D. Sales to senior citizens with exemption card. Sales, except for alcoholic beverages, cigarettes or tobacco products, and marijuana 
or marijuana products to persons over 65 years of age who have been issued exemption cards and are making purchases solely for their 
personal use. Be prepared to list these on request. 
 
Item 3E.  Government agencies.  List here sales to federal, state, or municipal governments.  Be prepared to list these on request. 
 
Item 3F. Government supported exempt agencies.  List here sales to agencies who have been issued an exemption certificate which proves 
that they are 50% government funded.  Be prepared to list these on request. 
 
Item 3G.  Sales over taxable limit.  This covers that portion of a selling price for a single sale unit over $12,000.00 which is sold to and is 
for the exclusive use of a single-family unit.  See SGC 4.09.100(n) for further clarification.   
 
Item 3H.  Other Exemptions.  List here any exempt items not included in the other deductions.                  Please explain fully. 
 
CALCULATIONS: 
 
Item 5.  Net taxable receipts for quarter.  To arrive at this figure, subtract your total deductions from your gross receipts. 
 
Item 6.  Tax Calculated from taxable receipts for quarter.  Multiply net taxable receipts by 5% or 6%. 
                                                                                                    
Item 7.  Fish Box tax.  Enter no. of fish containers retained by fish charter customers & then multiply by $10.00 sales tax due. 
 
Item 8.  Subtotal tax.  Combine the tax calculated for the 5% and 6% rates and the fish box tax. 
 
Item 8A -C.  Tax paid for first and second months of the quarter and credit or overpayments on account.  This will reflect any payments or 
credits that may be applied to this quarter’s tax due. 
 
Item 8D.  This is allowed only if you have made monthly payments following the schedule below.   
 
         Monthly Tax:     Paid by:             Form                        Monthly Tax:            Paid by:            Form 
         January          February 15          Monthly                     July                    August 15           Monthly 
         February         March 15             Monthly                     August                  September 15        Monthly 
         March            April 30             Quarterly                   September               October 31          Quarterly 
          
         April            May 15               Monthly                     October                 November 15         Monthly 
         May              June 15              Monthly                     November                December 15         Monthly 
         June             July 31              Quarterly                   December                January 31          Quarterly 
 
If any payment is late, the discount for the quarter will not be allowed.  If you are eligible for discount, compute here 3% of total tax due 
for quarter, line 7.  Discount may not exceed $100. 
 
for each month or part of a month that you are delinquent as well as a penalty             1  month or part thereof 
for any tax owed as per the schedule. > > > > > > > > > > > > > > > > > > > >              2  month or part thereof 
This applies only at the end of the quarter.                                               3  month or part thereof 
Payments are applied to late fees, penalty, and interest first before being applied        4  month or part thereof 
to the tax owing for the quarter.                                                          5  month or part thereof 
Item 9 & 10.  Late Filing Fee & Penalty.  If you are delinquent, add a late fee             Month(s)ndthstthrd delinquent     Penalty   5%20%15%25%10% Late$ $ $100.00$ $  15.0090.0065.0040.00Fee  
                                                                                                                x     x
Item 11.  Interest.  Add 12% per annum, from date of delinquency, of any delinquent amounts. (TAX   .12   (# of days/365)) 
 
Item 13.  Total Due with Return.  Total lines 8 through 12 and pay amount recorded here.  Returns shall be filed by or postmarked prior 
to 4:45 p.m. on the last day of the month following the end of each quarter.  In the event the last day of the month falls on a legal 
holiday, Saturday, or Sunday, then the return may be filed on the first business day following. 
                                                                                                                                   Rev. 7/2023