CITY OF WHITTIER
                                                                                                                P.O. Box 608
                                                                                                    Whittier, Alaska 99693
                                                                   Phone: (907) 472-2327 • Fax: (907) 472-2404

                     2023           SALES TAX REPORTING FORM
                                    (Per Whittier Municipal Code Chapter 3.08)

Company Name:                                                      Date:

For Quarter Ending: March 31st                                     Acct #:
                     June 30th
1)  GROSS SALES (Do not include sales tax on returned merchandise)                                              $                            - 

2)  LESS EXEMPT SALES (Provide documentation)                                                                   $                             -
       NOTE:  If no documentation is attached you will be taxed on gross sales)

3)  NET TAXABLE SALES (Line 1 Minus Line 2)                                                                     $                             -

4)  SALES TAX RATE (April 1 - September 30)                                                                                                    5%

5)  SUBTOTAL TAX DUE (Line 3 X .05)                                                                             $                            - 

6)  ADJUSTMENTS
A.  Less Discount (3% of tax due if filed and paid by the 10th of the following month of 
every quarter of tax season to maximum of $100.00)                                                              $                             -

B.  Late Fee:  (5% of tax due/month late to max 25% after the 10th day of the following 
month)                                                                                                           $                               -   

C.  Late Payment Interest (15% annum - Multiply tax due by # of days late by 0.000413)                           $                               -   
7)  TOTAL AMOUNT DUE (Add Lines 5-6)                                                                             $                               -   

The tax imposed under this ordinance shall be payable no later than the last business day of the month following the end of each reporting 
period (i.e., April - June reporting period is due no later than the last business day of the July.)

I declare, subject to penalties prescribed in the above ordinance, that this return (including any accompanying statements) has been 
examined by me and to the best of my knowledge and belief is a true, correct and complete return.

Company owner, agent or member:

Printed Name                                Signature              Contact Phone                                Date Signed

A sales tax return MUST be filed for each reporting period whether or not any sales transactions have occurred.
There is no sales tax collection from October 1 - March 31; therefore, no report is required during these months
3.08.010 Levy of tax. Article VIII. Definitions Article I. General There is levied and shall be collected and paid to the City a five percent 
consumer sales tax on all sales made, on all rentals made or performed, and on all services sold or performed within the City, unless the 
sale, rental or service is expressly and clearly exempted or excepted under the provisions of this chapter, State or Federal law. [Ord. 517-07 
§ 1, 2007; Ord. 444-02 § 1, 2002].

3.08.020 Proceeds – Use. The net proceeds from the taxes collected by the City pursuant to this chapter shall be used for general purposes 
relating to services, health and welfare of the City, and in administration of the City government. 
                                                                                                                Rev. 06/11/2022

                                    FAQ REGARDING THE SALES TAX CODE

Who must register to collect sales tax?
All sellers are REQUIRED to register for sales tax collection.  A seller must be structured as a sole proprietor, 
partnership, or for-profit, or non-profit corporations.

Do taxes need to get reported 12-months per year?
No.  Only Passenger Transportation Business Tax filers re required to file year round.  Sales tax is only reported for 
services performed or goods sold after March 31 and before October 1.  WMC 3.08.010 Levy of tax.

Who is responsible for paying the tax?
The sales tax is a consumer tax, therefore, the buyer is responsible for paying the tax.  The seller (registered business) 
is LIABLE for collection and remittance to the City Whittier, all taxes collated AND those taxes that should have been 
collected

What sales transactions are taxable?
All sales transactions including retail sales, wholesale sales, rents, and services are taxable unless specifically 
exempted by the City of Whittier by the WMC 03.08.100.

What are the filing periods for sales tax returns?
All sellers shall file sales tax returns on a quarterly basis.

When are the returns due?
Completed sales tax returns are due no later than the first business day following the last day of the month following 
the end of each reporting period.  WMC 3.09.030 (i.e., March's reporting period is due by the first business day of 
May).

                                                                                                Rev. 06/11/2022