PDF document

- 1 -

                                                                                                                      Send completed application and 
                                                                                                                      deposit payment to: 
                                                    CITY AND BOUROUGH OF SITKA                                                    
                                                                                                                      City and Borough of Sitka 
                                                                                                                      Finance Department - Sales Tax 
                                             BUSINESS REGISTRATION                   APPLICATION                      100 Lincoln Street 
                                                                                                                      Sitka, Alaska 99835 
                                                                                                                                  
                                             $50.00 Deposit Required to Open an Account                               Via email: tax@cityofsitka.org 
                                                                                                                     Call 907-747-1818 to make deposit 
                                                               ($100.00 for         Taxi)                                        payment 
                                                                                                                      
                                    Is this a: (   ) New Business          (   )Re-Opening              (   ) Change in Ownership *See Page 2* 
                     
                                    Business Name:  

                                    Line of Business:  
          Business 
                    Identification  Alaska Business License Number:                 EIN/Social Security Number (please do not email SSN): 

                                    Mailing Address:  
                     
                                    City:                                           State:                      Zip: 

                                    Contact Name and Title:  
          Contact 
                    Information
                                    Phone Number:                                   Email Address:  
                                                                                     
                                    We only have the option to either mail or email returns. We cannot do both. Please let us know if you would 
                                    like a mailed or emailed copy of your return:  

                                    Physical Address in Sitka where business is based or occurring: 

                                    Nature of Business:  
          Specifics 

                                    Start Date of Business Activity in Sitka (Itinerants: Start and End Date):  
                                     
                                           Continued on next page. Applicants must complete both pages. 

CBS USE ONLY 
Sales Tax Account Number:  

Date:                                                    SIC:                        Reviewed By: 

Deposit:                                     Itinerant $2.00/day (min $6.00) or $25.00/year (100-300-320-3201-007):  
Planning Department Clearance 
Zone:                                               Date:                           Approved By: 

Assessing Department Copy 
Date:                                                                Submitted By:

- 2 -

Individual information is required for ALL owners of the business 

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Owner Information Social Security Number OR Driver’s License Number/State:  

Office/Title:  Date of Birth:  

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Social Security Number OR Driver’s License Number/State:  
Owner Information 

Office/Title:  Date of Birth:  

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Owner Information Social Security Number OR Driver’s License Number/State:  

Office/Title:  Date of Birth:  
Name:  Phone Number:  

Previous Owner Address:  
Information 

I attest that to the best of my knowledge, that the information provided is true and correct. 

_______________________________________________________          _____________________ 

Signature            Date 

________________________________________________________ 

Printed Name

- 3 -

Corporation Personal Guaranty 
 
Sitka General Code 4.09.330(d) requires “the corporate officers, directors, or 
shareholders of a corporation to provide a personal guaranty and assumption of 
liability for the payment of the tax due under this chapter.” This form must be attached 
to the business registration when applying. 
 
Corporation Name: 
 
Doing Business as: (if applicable) 

 Alaska Business License #:                          EIN:   
 
Officer/director/shareholder information: 
(As listed on back of registration in the owner information area) 
 Name:              
 Mailing Address:   
 City, State, Zip:  
 Physical Address:  
 City, State, Zip:  
 Work Phone #:      
 Cell Phone #:      
 Office/Title:      
 
I understand that I am providing a personal guaranty and am assuming liability for the 
payment of any sales tax incurred by the above named corporation. 
 
Signature                                                                      Date 
 
 *************************************************************************************** 
                              FOR OFFICE USE ONLY 
                                             
                   Sales Tax Acct. #:   
                   Date:            
                   Received by:

- 4 -

                    General Information on the Collection and Filing of Sales Tax 
 
Business Registration - A city business registration form and sales tax deposit of $50.00 is require of anyone engaging in 
business or has a rental in the City and Borough of Sitka. For non-resident business or itinerant business, see section 
Itinerant Business. 
Sales Tax Rate - All sales, rentals and services provided during the months of: 
 ▪       October, November, December, January, February, and March are taxed at 5%. 
 ▪       April, May, June, July, August, and September are taxed at 6%. 
Itinerant Businesses   –Itinerant businesses is any and all persons temporarily engaging in the sale of any goods and 
services. Itinerant businesses are required to register and remit tax in full prior to leaving the City and Borought, or within 
24 hours after expiration of their license. A $2.00/day six dollar minimum or $25.00/year. To apply for an Itinerant License, 
see online for more information (SGC 6.04.010-120 & SCG 4.09.270.A4) 
Long Term Residential and Commercial Rent - Residential Long Term Rent paid for thirty (30) consecutive days or more, or 
an entire calendar month is exempt from sales tax. Other long term rentals, including commercial property, trailer space 
and lot fees, rented for thirty (30) or more consecutive days or an entire calendar month by a single person or persons of a 
room, set of rooms, structure or suite such as trailer spaces, is tax year round at a rate of 5%.  
Short Term Residential and Commercial Rent   –Transient Room Tax (Bed Tax) = 6% year round, on short term rentals (less 
than 30 consecutive days). This tax shall be in addition to the general sales tax of the municipality and is required to file 
quarterly returns. See Sales Tax Rates. 
Filing a Return  –Each person engaged in business or non-casual sales in the City and Borough of Sitka, is subject to taxation 
under Section 4.09.010 and shall file a return. Important Note: Returns must be filed even is there are no sales transacted in 
that particular quarter. Returns are mailed to you prior to the file deadline. If you do not receive a return by quarter end 
dates (listed below), it is your responsibility to obtain one. Forms are available online at 
www.cityofsitka.com/business/taxes or from the tax office, located at 100 Lincoln Street, 1 stFloor Finance. Tax is charged 
on the first $12,000 of a single sale or billing unit. 
                                               Quarterly Return and Due Dates: 
                                        Q1     Ending March 31  st        Due April 30  th
                                        Q2     Ending June 30  th         Due July 31  st
                                        Q3     Ending September 30  th    Due October 31  st
                                        Q4     Ending December 31  st     Due January 31  st
***Late fees, penalty, and interest are charged on all late returns. Returns become delinquent one month following the end 
                        of the quarter. See Late fees, penalty, and interest for more information. *** 
                                                                   
 ➢       Discounts for Quarterly Filers - Monthly tax payments are encouraged and are available for all businesses that meet 
         the following guidelines. A 3% discount (up to $100.00) will be available when a business files their quarterly returns, 
         and only for those business who’s accounts are current and make on-time consecutive monthly payments by the 15 th
         of each month. Quarterly return are still required to be filed (showing revenue for all three months). If your business 
         made no sales, a quarterly return is still required.  
 
                                                               st
 ➢       Yearly   –The yearly sales tax return is due January 31  or each year, for the prior year’s revenue. 
                                               To qualify for a Yearly Filing Returns 
 o       Business must be current on their sales tax filings, 
 o       File on-time quarterly returns, for a calendar year, 
 o       The total amount collected and remitted to the City and Borough of Sitka is two hundred dollars ($200.00) or less. SGC 
         4.09.270.A3 
 o       Applicant must request this option by filling out a Yearly Filer Request Form.

- 5 -

Exemption- The following sales are exempt from taxation per SGC 4.09.100: 
  ▪      Wholesalers who do not wish to pay sales tax must have completed an annual Resale Exemption Application and be 
         current with their sales tax. The card must be presented to the retailer and the item wishing to be tax exempt must 
         fall under the category listed on the card in order to qualify for tax exemption. The businesses note charging tax must 
         maintain this number in their records to justify their exemptions on the sales tax return.  
  ▪      Government agencies are tax exempt.  
  ▪      Non-profit organizations that derive 50% or more of their gross revenue from local, state, or federal government 
         sources are exempt if they complete the exemption application and it is approved by CBS.  
  ▪      Tax Cap Exemption    is only to be charged on the first $12,000.00 of a single sale or billing units, (i.e., if you sold an 
         appliance for $14,100.00, you would only charge tax on the first $12,000.00). SGC 4.09.100(n) 
  ▪      Other exemptions are available. See SGC 4.09.100 Exemptions. 
 
Late Fees, Penalties, and Interest-Late fees, penalty, and interest are charged on all late returns. Returns become delinquent 
one month following the end of the quarter. (See quarterly due dates above).  
  o      Late filing fees are charged at a minimum of $15.00 increasing to a maximum of $100.00. 
  o      Penalty is charged at 5% of delinquent tax per month up to 25%. 
  o      Interest is charged at 12% of delinquent tax per annum. 
                              Months Late  Late Filing Fee  Penalty  Interest**Calculation below 
                                   1          $ 15.00           5%            12% per annum 
                                   2          $ 40.00       10%               12% per annum 
                                   3          $ 65.00       15%               12% per annum 
                                   4          $ 90.00       20%               12% per annum 
                                   5        $ 100.00        25%               12% per annum 
                                     **Interest calculation: Tax Due * .12 * (# of days/365) 
                                                                 
Filing Instructions For filing instructions, see the back side of your blue quarterly return. Returns are mailed to you for 
competition no later than the last day of the quarter. If you do not receive a return by March 31st, June 30th, September 
30th, or December 31 ,stit is your responsibility to obtain one from the city offices or online at www.cityofsitka.com Business 
Tax Forms.  
Change in Ownership or Closing your Business A final return must be filed for a business that has sold or has closed 
permanently within 10 days of closing the business. 
  o      Front side of return: mark the box CLOSED: Permanently or Sold 
  o      Update mailing address: if you have a deposit on file, we will use the address on file to mail the deposit back 
  o      Back side of return: Fill in the new owner’s information  
  o      A final return must be submitted no later than 10 days after selling the business. If you are just closing out the 
         account, you may wait until the end of the quarter to file your return. 
Additional Taxes and Fess 
  ➢      Cigarette & Tobacco Products Excise Tax = $.1384 per cigarette (changes annually)/90% of the wholesale price on 
         Tobacco Products 
  ➢      Fish Box Tax = $10.00 per box 
  ➢      Drivers Facility Charge = 4% on rentals of motorized passenger vehicles. 
Contact your sales tax office about licensing and forms for remitting these additional taxes and fees. 
 
                                            Need More Information? 
                                                     Visit us Online 
                                                  www.cityofsitka.com 
                                                  Call: 907-747-1840 
                                            Email: tax@cityofsitka.org

- 6 -

              City and Borough of Sitka                                       
                                                                              
              PROVIDING FOR TODAY…PREPARING FOR TOMORROW                      
                                                                              
                            A Coast Guard City 
                                                                              
               SALES TAX EXEMPTION LOG 
 Per Sitka General Code 4.09, ALL sales tax exemptions are subject to audit. 
 Any misuse is a violation punishable by a fine of not more than $300.00. Additionally, the court may order 
 the return of the exemption card or certificate. All exempt sales must have an accompanied tax exempt 
 number. 
  
 Wholesale: must be for a readily identifiable product being directly resold by a registered business. 
 Senior: PERSONAL USE ONLY – no family (except spouse), friends, or business use allowed. 
  
                          Amount of Sales 
Name                   Exempt # Senior Wholesale  Government  Gov. Supported 
Customer Name          5555     $60.00                                           

Vendor Name   (Resale) W21-1231        $200.00

- 7 -

                    City and Borough of Sitka 
 
                    PROVIDING FOR TODAY…PREPARING FOR TOMORROW 
                                                        
                                      A Coast Guard City 
 
              SALES/BED TAX MONTHLY PAYMENT FORMS 
To take 3% collection discount at the end of the quarter (maximum of $100.00 discount allowed), you must pay sales and bed 
tax monthly. The amount to be paid for the first two months of the quarter is to be the estimated tax collected during the 
month, but not less than one third of the total tax paid during the previous quarter, or during the same quarter of the previous 
year. Payments must be received each month to be eligible to receive the discount.  
                   Tax collected during:  Must be paid by:         Include with payment: 
                     January                      February 15  th Copy of monthly payment form 
                     February                      March 15  th   Copy of monthly payment form 
                     March                         April 30  th    Blue Quarterly tax return 
                                                                                      
                             April                 May 15  th     Copy of monthly payment form 
                             May                   June 15  th    Copy of monthly payment form 
                             June                   July 31  st    Blue Quarterly tax return 
                                                                                      
                             July                  August 15  th  Copy of monthly payment form 
                     August            September 15  th           Copy of monthly payment form 
                    September                      October 31  st  Blue Quarterly tax return 
                                                                                      
                     October           November 15  th            Copy of monthly payment form 
                    November           December 15  th            Copy of monthly payment form 
                    December                       January 31  st  Blue Quarterly tax return 
--------------------------------------------------------------------------------------------------------------------------------------------------- 
CITY AND BOROUGH OF SITKA MONTHLY SALES/BED TAX PAYMENT                                            Office Use Only 
 Tax collected during the month of  * February 2021                                                Received 
                                                                                                    
                                      Month & Year                                                        Check           Cash 

 * 01-00001                                                                           Sales Tax: $ 100.00 
             Account Number                                                            
 * The Cookie Shop                                                                    Bed Tax: $ 
             Name of Business                                                          
 * Sam Smith                                        * 907-555-5555                    Total Tax Remitted: $ 100.00 
              Contact person                        Contact phone number               
*REQUIRED FIELDS* 
                    Mail to: City & Borough of Sitka, 100 Lincoln St, Sitka, AK 99835 
--------------------------------------------------------------------------------------------------------------------------------------------------- 

CITY AND BOROUGH OF SITKA MONTHLY SALES/BED TAX PAYMENT                                             Office Use Only 
 Tax collected during the month of  *                                                               Received 
                                                                                                     
                                      Month & Year                                                         Check           Cash 
 *                                                                                    Sales Tax: $ 
             Account Number                                                            
 *                                                                                    Bed Tax: $ 
             Name of Business                                                          
 *                                                  *                                 Total Tax Remitted: $ 
              Contact person                        Contact phone number               
*REQUIRED FIELDS* 
                    Mail to: City & Borough of Sitka, 100 Lincoln St, Sitka, AK 99835

- 8 -

                                                                                                    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              CHANGE ADDRESS: (Additional forms online) 
  return form on time to avoid late filing fee.                                 Mailing: _______________________________ 
                                                                                Physical: _______________________________ 
 Account #: 
                                                                                ☐CLOSED: Permanently or Sold. Please complete 
 Name:                                                                          information on the back of this form. 
 Address:         
                  
 See reverse side for instructions and exemptions.                  (October  – March)  (April  – September)               (All Year) 
                                                                    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-                         ________________     ________________             ________________ 
 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, 
 Printed name: ________________________________                     correct, and complete return.  
                                                                    Signature: ________________________________________________ 
 Date: __________ Contact phone #: ______________ 
                                                                    Printed Name: ____________________________________________ 
                                                                    Email: ___________________________________________________ 
                                                                    Date: ___________________ Phone #: ________________________

- 9 -

Send completed application to:
CITY AND BOROUGH OF SITKA
City and Borough of Sitka
Finance Department - Sales Tax
100 Lincoln Street
Sitka, Alaska 99835
RESALE EXEMPTION
Via email: tax@cityofsitka.org

APPLICATION – NO FEE

All businesses making purchases for resale must apply for and obtain a Resale Exemption Certificate for exemption. Resale
Exemption Certificates are only issued to businesses that are registered. Certificates will not be issued if an account is not in
compliance.

Certificates are valid on a calendar year basis and must be presented at time of purchase requesting sales tax exemption.

This is a NEW APPLICATION RENEWAL for January 1 through December 31, ________

Sales Tax Account #: Phone #:
Business Name:
Owner Name:
Business Activity Type:
Mailing Address:

Number of cards requested ________ (Limit )5

RENEWALS: Review last year’s Resale Card.
Do you want the same codes? Circle : YES or NO_

If you circled NO, please select new codes and enter below. Please list all codes, not just changes.

TYPES OF ITEMS TO BE PURCHASED FOR RESALE (limit 4) - Please see Resale Codes listing.

NEW APPLICATIONS and RENEWALS requesting code changes: Enter Resale Codes below.

1. 2. 3. 4.

I declare subject to the penalties prescribed in City and Borough ordinances that this application has been examined by me and to the best
of my knowledge and belief is a true and complete application. I acknowledge that I am solely responsible for purchasing within the
categories listed, and I am responsible for sales tax liability resulting from misuse of the resale certificate. I understand that misuse of the
Resale Certificate is unlawful and subject to prosecution, fine, and loss of usage (SGC 4.09.240).

Signature: Name: Date:

For Sales Tax Office Use Only

Sales Tax Exemption Number _________________ Expiration Date: ________________

# of Cards Issued: __________ Issue Date: _____________ Staff Authorization: _________________

- 10 -

Businesses must be registered for sales tax in order to receive a resale exemption certificate. 
Certificates will not be issued if an account is not in compliance. Failure to present the certificate at time of 
purchase will result in sales tax being charged on purchases. 
 
The buyer will be responsible for restricting purchases to the types of items listed on the certificate. Purchases 
made with the use of a resale certificate for any other reason are not permitted. If items that do not qualify for the 
exemption are purchased along with exempt items, the buyer is responsible for separating taxable items from non-
taxable items at the point of purchase.   
 
Up to five cards may be issued to a business, but the applicant is responsible for educating all persons authorized to 
use the resale certificate on the proper use of the buyer’s resale certificate privileges.  
 
Misuse of the resale certificate is unlawful and subject to prosecution and fine. 
 
                                          RESALE   CODES 
Please review the list below and select a maximum of four categories that describe the types of items your business 
purchases in Sitka for resale.  Please note that we have added new categories and edited others. If you need help in 
selecting the categories that adequately meet your needs,  please call. 

 AA  AUTO-ACCESSORIES/PARTS/TIRES         GP                  GRAPHICS - LETTERING  & MATERIALS 
 AB   ALCOHOLIC BEVERAGES                 GR                  GROCERIES-FOOD & BEVERAGE ONLY 
 AC  AIRCRAFT-PARTS-ACCESSORIES-OIL       HA  HAULING - TRUCKING SERVICES 
 AP  APPLIANCE -PARTS & ACCESSORIES       HC                  HEATING / COOLING  PARTS 
 AR   ARTIST - MEDIUM/PAPER/CLAY ETC      HD  HIDES - FUR - LEATHER  ETC 
 AT  ARTWORK - FRAMING/PRINTING ETC       HP                  HIDE PROCESSING - TANNING 
 AU  AUTO  RENTAL                         HY  HYDRO TESTING 
 BO  BOATS-EQUIPMENT / MARINE REPAIR /PARTS  IN               RETAIL INVENTORY ITEMS 
 BU  BUILDING-MATERIAL/SERVICES ETC       LA                  LANDSCAPEING-SUPPLIES & SERVICE 
 CG  CHARTER-GUIDE SERVICE/CHARTERS/TOURS  LB                 LODGING-HOUSING INCLUDE BED TX    
 CJ CRAFT-JEWELERY/CRAFT SUPPLIES         LO                  LODGING-HOUSING/SALES TX ONLY 
 CL CLOTHING-GARMENTS/ACCESSORIES         MT  METAL  FABRICATION METAL 
 CM  COMPUTOR- HARD / SOFTWARE            PA                  PAINT - PAINT  ONLY 
 CN  CLEANING SERVICES                    PH                  PHOTOGRAPHY SUPPLIES 
 CO  CONCRETE-SUPPLIES/PREPARATION        PL                  PLUMBING-MATERIALS/SERVICES 
 CS CONSULTING                            PP                  PROPANE - LIQUID PROPANE 
 CW  CONTRACTED WORKERS                   PR                  PRINTING - PLUBLISHING 
 CT CONTAINERS-TAKEOUT SUPPLIES           RF                  REFUSE/DEMOLITION DISPOSAL 
 EC ELECTRONICS - PARTS / UNITS           RO                  ROCK  / GRAVEL 
 EL ELECTRICAL-MATERIALS & SERVICE        RS                  RESTAURANTS-PREPARED FOOD   
 ER EQUIPMENT RENTAL                      SA                  ROAD SALT ONLY 
 ES ENGINEERING & SURVEY SERVICES         SN                  SEWING NOTIONS - FABRIC/THREAD 
 EX EXCAVATION- ROCK & EXCAVATION         TE                  TOUR AND ENTERTAINMENT 
 FA FUEL  ADDITIVES  - ADDITIVES FOR FUEL TR                  TRANSPORTATION-WATER/LAND TAXI 
 FI FISH - FISH & SEAFOOD                 TS                  TUTORING SERVICES 
 FL FUEL - ADDITIVES & FUEL               VI                  VIDEO/AUDIO-SUPPLY/PREPARATION 
 FO FOOD - GROCERIES / RESTAURANTS        WO   WOOD / LUMBER FOR ART / CARVING 
 FP FISH PROCESSING

PDF file checksum: 608596542

(Plugin #1/9.12/13.0)