Date:  

                                                  Mailing: PO Box 608 Whittier, AK 99693 
                                                  Phone: (907) 472-2327 • Fax: (907) 472-2404 
                                                        Website: www.whittieralaska.gov  

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

Company Name: __________________________________________________                                                   Account #: 100_______ 

   For:  (Select)                                               Reporting Date:  (Select)

1.GROSS      SALES (Do not include Sales Tax on returned merchandise)                                                   _______________________$                         

2.LESS   EXEMPT SALES (Must 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.TAX    DUE (Line 3 x .05)                                                                                          $______________________ 

6. ADJUSTMENTS:
   A: LESS   DISCOUNT
(3% of tax due, if filed and paid by the 10 thof the following month of every 
quarter  of tax season. Minimum of $100.00)                                                                          $<____________________> 

     B: LATE FEE                                                                                                     $______________________ 
(5% of tax   due/month late to max 25% after the 10 thday of the following Month.) 

   C.     LATE PAYMENT INTEREST                                                                                      $______________________ 
(15% annum – Multiply tax due by # of days late by 0.00413) 

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. 

_______________________                    _____________               ___________________________                   _______________________ 
          Printed Name                            Title                               Signature                                  Contact Phone 
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. 

                     FAQ ON THE SALES TAX CODE 

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

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

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 of Whittier, 
all taxes collected AND those taxes that should have been collected. 

What sale 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- 3.08.100. 

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.)