City of Kodiak – Sales Tax Office            REPORT OF CONSUMERS' TAX ON SALES,
               710 Mill Bay Road, Room 211                  SERVICES AND RENTALS   
               Box 1397 
               Kodiak, AK  99615                            7% Sales Tax Return
               Phone: (907) 486-8655 
               Fax: (907) 486-8600 

Business                                                                For the period ____________    to   ____________ 
Name 
DBA                                                                     FORM DUE ON OR BEFORE                                 even when 
Address                                                                 No sales tax is due.  Must be postmarked on or before due date. 
Address                                                                 If final return, check box   Last day of Business    
City                                                                    Reason: _________________ ___________________________ 
Business Type                                                           If sold, to whom: __________ ___________________________ 

REVENUE (Sales, Services, Rentals): 
1.)  Gross revenue from sales                                                               1.) 

2.)  Gross revenue from services                                                            2.) 

3.)  Gross revenue from rentals (Other than real property rental over 30 days  )            3.) 

4.)   Gross revenue from motor vehicle fuel                                                 4.) 

5.)  Total gross revenues (add lines 1, 2, 3 and 4)                                                    5.) 

LIST DETAIL OF DEDUCTIONS:                      
6.)   Sales, Services or Rentals to Senior Citizens with valid Exemption Certificate        6.) 

7.)   Sales, Services or Rentals to Government                                              7.) 

8.)   Sales or Services to Wholesale/Retail with valid Exemption Certificate                8.) 

9.)   Sales or Services to Contractors with valid Exemption Certificate                     9.) 

10.)   Other Allowable Deductions, please explain                                     10.) 

11.) Total Over Maximum Taxable Amount of $3000 (total of $ amount from detail below)    11.) 

               Categories                     # of Transactions  $ Amount over $3000 
             Transactions $3,000 - $5,000 
             Transactions $5,001 - $7,500 
             Transactions > $7,500 

12.) Sales tax collected if included in gross                                               12.) 
(Gas stations, Vending Machines, Bars, and Taxi Cabs ONLY. See Instructions) 
13.) Total Deductions (add lines 6, 7, 8, 9, 10, 11 and 12)                                            13.) 

CALCULATED TAX AND PAYMENT: 
14.) Calculated Taxable revenue (line 5 minus line 13)                                                 14.) 

15.) Computed tax ( 7% of line 14)                                                                      15.) 

16.) Total Penalty – (5% of line 14, on tax due and unpaid for each month or fraction of month)        16.) 

17.) Total Interest – (1.25% of line 14 will be charged monthly after due date noted above)            17.) 

18.) Total Sales Tax Due (add lines 15, 16, and 17)                                                    18.) 

19.) Amount Remitted (Payable to the City of Kodiak)        Cash_________  or Check # _________        19.) 

Date:          Printed Name:                                                     Signature: 
RETURN SIGNED ORIGINAL TO THE CITY OF KODIAK WITH PAYMENT POSTMARKED ON OR BEFORE THE DUE DATE ABOVE 

                                                CITY OF KODIAK 
                       INSTRUCTIONS ON REPORT OF CONSUMERS’ TAX ON SALES, SERVICES AND RENTALS – 7% Sales Tax 
                       Kodiak City Code (KCC) 3.08 Sales Tax - http://www.codepublishing.com/ak/kodiak/ 
 
                                                Gross Revenue: 
 1.  The amount received from all sales made or rendered within the City. (KCC 3.08.140) This should not include Sales Tax collected unless 
  authorized under KCC 3.08.090 - Addition of Tax. If you include sales tax, use line 11 in the detail of deductions section to deduct the sales tax.  
 2.  The amount received from all services made or rendered within the City. The amount of what you received on your services including your 
  materials. (KCC 3.08.140) 
 3.  The amount received from all rental property made or rendered within the City (except for real property rentals over 30 days). The amount for 
  rental property may not include tax. (i.e., $1,000 Per Month Rental Revenue X 3 months = $3,000).  Sales tax is not included in rental revenues. 
  (KCC 3.08.140) 
 4.  The amount received from all sales of motor vehicle fuel (ie: passenger vehicles, commercial vehicles, commercial vessels, personal vessels)   
        (KCC 3.08.140) 
 5.  Add total revenues lines 1 through 4. 
                                                 Detail of Deductions: 
All deductions below should be included in one of the gross revenue lines above. Put the total amount deducted on the appropriate line. Records must 
be maintained to document all deductions and be available for review by the City of Kodiak.  
 6.  Enter all sales, services or rentals to senior citizens with a valid exemption card.  Person making sales or rentals to or for the benefit of a senior 
  citizen which are exempt from tax shall confirm the identity of the person and shall maintain records of each such exempt sale with the 
  appropriate reference to the senior citizen exemption number. (KCC 3.08.055) 
 7.  Enter all sales, services or rentals to the United States, the State of Alaska, and any agencies or political subdivisions thereof. (KCC 3.08.040) 
 8.  Enter all sales of property to wholesale dealers located in the City, sales to retail dealers located in the City, sales of tangible personal property to 
  a person engaged in manufacturing within the City of products sold primarily within the City, which property is converted into or becomes an 
  ingredient or component part of the manufactured product or a container, or otherwise enters directly into the manufacturing process.  
  Wholesale/Retail exemption cards are issued by the City of Kodiak and have an exempt number. The customer must show you their card to 
  receive this exemption. (KCC 3.08.050) 
 9.  Enter all sales to a building or construction contractor or subcontractor, for use on a project within the City of building materials, supplies, and 
  other tangible personal property to be incorporated or used as component parts of a completed project. This exemption shall not apply to tools, 
  equipment, fuel, clothing, food, and similar items of property utilized but not incorporated into a project. Construction Contractor exemption 
  cards are issued by the City of Kodiak and have an exempt number. The customer must show you their card to receive this exemption. (KCC 
  3.08.050) 
 10.  Enter all sales for exemptions that are not included above. Other exemptions may include: casual and isolated sales such as bazaars, medical 
  services performed, religious and charitable organizations, sales of food in school cafeterias and lunchrooms for students, sales and services by 
  nonprofit schools and student organizations, dues or fees to clubs, labor unions, fraternal organizations, subscriptions to newspapers and 
  periodicals, sales of insurance, funeral charges, purchase of gift certificates, sales outside of the city limits, and other exemptions in the code. 
  (KCC 3.08.040) 
 11.  Enter the total dollar amount from the detailed categories in line 11. In the detail below line 11 enter the number of transactions in which a 
  portion of the price or charge is exempt from sales tax and the dollar amount in each category. (KCC 3.08.140) If the sale price of an item or items 
  or the charge for rental of any property or performance of any service exceeds $3,000.00 for a single transaction, that portion of the price or 
  charge in excess of $3,000.00 shall be exempt from the tax levied.  (KCC 3.08.120) 
 12.  Persons providing products or services through coin operated vending machines, a business selling gasoline or diesel fuel delivered to a 
  customer’s vehicle in bulk, a business engaged in the sale of beverages for consumption on the premises, or a business providing for-hire 
  passenger vehicle transportation services may, in lieu of adding the tax as a separate item, include the tax imposed to the price or charge. When 
  authorized to include in the price or charge for a product or service, the tax to be collected and remitted shall be determined by dividing the 
  gross receipts from the services or product by 1.07 and multiplying that product by .07.  (i.e., total gross revenues including tax = $500.00. Line 11 
  would be calculated by taking $500.00 ÷ 1.07 = $467.29 X .07 = $32.71. (KCC 3.08.090) 
 13.  Add total deductions lines 6 through 12.  
                                                Calculated Tax and Payment: 
 14.  Line 5 (Total Revenue) - Line 13 (Total Deductions) = Taxable Revenue 
 15.  Line 14 X .07 = Computed Sales Tax  
 16.  A person who fails to remit taxes collected on or before the due date shall pay, in addition to the tax due, a penalty of 5% per month until a total 
  penalty of 20% has accrued. All returns must be received or postmarked on or before the due date. (KCC 3.08.170) 
 17.  Taxes that are not remitted to the City when due shall draw interest from the date of delinquency until paid at the rate of 15% per year or 1.25% 
  per month on the first day of each month for quarterly returns and on the sixteenth day of each month for monthly returns after the due date.  
  (KCC 3.08.170) 
 18.  Totals Sales Tax Due - Add line 15, add line 16, add line 17.  
 19.  This is the amount payable to the City of Kodiak in cash or check only.