INSTRUCTIONS (CITY OF WASILLA SALES TAX RETURN): 
 
GENERAL:  The Sales Tax Return is used to report and remit sales tax collected on behalf of the City of Wasilla.  A 
zero return must be filed for each reporting period even when no tax is due.  If you do not receive a return, contact 
the city at (907) 373-9088 before the due date to avoid late filing penalties. Sales tax must be received by the city no 
later than 5 p.m. on the last business day of the month immediately following the reporting period month.  
(5.16.120 C) 
 
CHANGE OF OWNERSHIP: If there has been a change of ownership do not use the return with the name and 
account number of the former owner.  Send the return with a notice of change to the City of Wasilla.  A business 
license application will be sent to the business, this registers your business for sales tax reporting. 
 
CHANGE OF ADDRESS OR BUSINESS STATUS: If you change your location or mailing address or discontinue business, 
complete those areas on the return as necessary.  New addresses will receive an updated license. 
 
ITEM 1:      Enter the total gross sales, service or rents during the reporting period, not including sales tax, 
             whether for cash or credit.  If your gross amount includes sales tax, divide that amount by 1.025 for 
             your gross not including tax. (5.16.100) 
ITEM 2A:     Sales to government agencies. (5.16.050 A9) 
ITEM 2B:     Sales exceeding first $500 of each sales transaction, separate service or rent. (5.16.035) 
ITEM 2C:     Sales, services or rents to Non Profit customers. (5.16.050 A9) Must have a current tax exempt card 
             from City of Wasilla. 
ITEM 2D:     Wholesale sales, for resale by others. (5.16.050 B1,2 7&8) Must have a current tax exempt card from 
             the City of Wasilla. 
ITEM 2E:     All other allowable exemptions. (5.16.050 A&B) 
ITEM 4:      Enter the sales tax due by multiplying line 3 by 2.5% or (.025). (5.16.030) 
ITEM 5A:     Credit is based on total monthly taxable sales from all locations covered by each license.  To qualify 
             for the credit you must file a correct return and pay the sales tax on or before the due date.  To figure 
             the credit multiply the tax due on line 4 by 2% or (.02).  This credit is limited to $100 per reporting 
             period. (5.16.120 E) 
ITEM 5B:     A late filing fee of $25.00 shall be added to all late filed sales tax reports in addition to any penalty or 
             interest charges.   (5.16.120  D) 
ITEM 5C:     Penalty for late payment is 5% per partial or full month until a cumulative late penalty payment of 
             20% is reached.  To figure the penalties multiply line 4 by the appropriate penalty.   Penalties begin 
             on the first day after due date of return. (5.16.120 D) 
ITEM 5D:     Interest for late payment is 15% per annum.  To figure the interest multiply line 4 by 15% (.15), divide 
             that by 365, then multiply by the number of days the sales tax is past due. Interest begins on the first 
             day after due date of return. (5.16.120 D) 
ITEM 5E:     Enter any previous balance owing or any credit due from amended returns. 
ITEM 6:      Enter the total of lines 4 and line 5a-5e. 
 
SUBMITTING RETURN AND PAYMENT:  Make a check or money order for the amount on line 6 payable to the CITY 
OF WASILLA.  Credit cards are not accepted for payment of sales tax.  Checks returned by the bank will be subject to 
a fee of $25 and other penalties that apply.  Mail return with payment to the City of Wasilla Finance Department.  
Please note when you provide a check as payment, you authorize us either to use information from your check to 
make a one-time electronic fund transfer from the account or to process the payment as a check transaction.  For 
inquiries, call (907) 373-9080.  Sales tax not received on or before the due date is delinquent.   
 
QUESTIONS:  If you have any questions regarding this return, contact the city before the due date to avoid late filing 
penalty: Phone (907) 373-9088 Fax (907) 373-9085, or write CITY OF WASILLA 290 E Herning Avenue Wasilla AK 
99654, or email to Salestax@ci.wasilla.ak.us