Send completed return and 
                                  City and Borough of Sitka                                                                payment to: 
                                                                                                                                      
                                                                                                                     City and Borough of Sitka 
                              PROVIDING FOR TODAY…PREPARING FOR TOMORROW                                           Finance Department - Sales Tax 
                                                                                                                      100 Lincoln Street 
                                                             A Coast Guard City                                       Sitka, Alaska 99835 
                                                                                                                                      
                                                                                                                    Via email: tax@cityofsitka.org 
                                                                                                                   
YEARLY SALES & TRANSIENT ROOM TAX RETURN                            
                                                                                          YEAR ending:     
         See reverse side for instructions and exemptions. 
           Check   here if no business activity this period. Sign,                  
           date, and return form on time to avoid late filing fee.                             CHANGE ADDRESS: (Additional forms online) 
                                                                                               Mailing: _______________________________ 
  Account #:                                                                                   Physical: _______________________________ 
  Name:                                                                                        CLOSED: Permanently or Sold. Please complete 
                                                                                               information on the back of this form. 
  Address:         
                   
                                                                     (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                                                  ________________            ________________     ________________ 
      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-G)                          (_______________)  (_______________)             (_______________) 
  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…………………………………………………………                                          DUE January 31, 2022    $___________________ 
          
                                                                     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  - 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.  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 other common carrier.  Be prepared to list these on request. 
 
Item 3D.  Government agencies.  List here sales to federal, state, or municipal governments.  Be prepared to list these on request. 
 
Item 3E. Government supported exempt agencies.  List here sales to agencies whom have been issued an exemption certificate which 
proves that they are 50% government funded.  Be prepared to list these on request. 
 
Item 3F.  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 3G.  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. 09/2018