Send completed return and payment to: 
                                                YEARLY 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 YEAR ending:                                         Phone: 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                                                                                        (___________________) 
     B.  Credit from previous return(s)                                                                      (___________________) 
 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 _______________________________________________________________________________ 
 
GROSS RECEIPTS: 
                                                                     st         th
Item 1.  Enter here allstreceipts in appropriatesttax column.  April 1  - Sept. 30  6% tax is levied excluding long term rentals which remains 
at the 5% rate; Oct. 1  - March 31  5% tax is levied. 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. 
 
DEDUCTIONS: 
 
Item 3A.  Wholesale/Resale.  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 alcohol, cigarette, and tobacco 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 year.  To arrive at this figure, subtract your total deductions from your gross receipts. 
 
Item 6.  Tax Calculated from taxable receipts for year.  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 payments paid during the year or overpayments on account.  This will reflect any payments or credits that may be applied 
to this year’s tax due. 
 
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  
 
**If seller fails to file yearly sales tax return by due date, seller may be required to file and remit sales tax quarterly. If the seller fails to file yearly 
sales tax return and the amount of sales tax collected during the period of the return exceeds five hundred dollars, seller may be required to 
submit sales tax returns and remit sales tax to the city and borough of Sitka monthly for a minimum of one year.** 
                                                                                                                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 the year.  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. 05/2022