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                                                                                                                    Send completed application and 
                                                                                                                   deposit payment, if applicable, to: 
                                                       CITY AND BOROUGH OF SITKA                                                
                                                                                                                    City and Borough of Sitka 
                                                                                                                    Finance Department - Sales Tax 
                                             BUSINESS REGISTRATION APPLICATION                                      100 Lincoln Street 
                                                                                                                    Sitka, Alaska 99835 
                                            Deposit Required to Open the Following Accounts:                                    
                                                                                                                    Via email: tax@cityofsitka.org 
                                                                       $100.00 Taxi                               Call 907-747-1818 to make deposit 
                                                                       $50.00 Itinerant (plus daily fee)           payment. 
                                                                                                                    
                                    Is this a: (   ) New Business          (   ) Re-Opening              (   ) Change in Ownership *See Page 2* 
                     
                                    Business Name:  

                                    Line of Business:  
          Business 
                    Identification  Alaska Business License Number:                  EIN/Social Security Number (please do not email SSN): 

                                    Mailing Address:  
                     
                                    City:                                            State:                   Zip: 

                                    Contact Name and Title:  
          Contact 
                    Information
                                    Phone Number:                                    Email Address:  
                                                                                      
                                    We only have the option to either mail or email returns. We cannot do both. Please let us know if you would 
                                    like a mailed or emailed copy of your return:  

                                    Physical Address in Sitka where business is based or occurring: 

          Specifics                 Nature of Business:  

                                    Start Date of Business Activity in Sitka (Itinerants: Provide End Date):  
                                     
                                           Continued on next page. Applicants must complete both pages. 

CBS USE ONLY 
Sales Tax Account Number:  

Date:                                                    SIC:                         Reviewed By: 

Taxi/Itinerant Deposit:                                  Itinerant Fee $2/day (min $6) or $25/year (100-300-320-3201-007):  
Planning Department Clearance 
Zone:                                               Date:                            Approved By: 

Assessing Department Copy 
Date:                                                                 Submitted By:  

                                                                                                                                1 
                                    



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Individual information is required for ALL owners of the business. 

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Owner Information Social Security Number OR Driver’s License Number/State:  

Office/Title:  Date of Birth:  

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Owner Information Social Security Number OR Driver’s License Number/State:  

Office/Title:  Date of Birth:  

Full Legal Name:  

Mailing Address:  

Physical Address:  

Primary Phone Number:  

Secondary Phone Number:  

Owner Information Social Security Number OR Driver’s License Number/State:  

Office/Title:  Date of Birth:  
Name:  Phone Number:  

Address:  
Previous Owner 
Information 
I attest that to the best of my knowledge, that the information provided is true and correct. 

_______________________________________________________          _____________________ 

Signature            Date 

________________________________________________________ 

Printed Name 
2 
 



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Corporation Personal Guaranty 
 
Sitka General Code 4.25.330(d) requires “the corporate officers, directors, or 
shareholders of a corporation to provide a personal guaranty and assumption of 
liability for the payment of the tax due under this chapter.” This form must be attached 
to the business registration when applying. 
 
Corporation Name: 
 
Doing Business as: (if applicable) 

 Alaska Business License #:                          EIN:   
 
Officer/director/shareholder information: 
(As listed on back of registration in the owner information area) 
 Name:              
 Mailing Address:   
 City, State, Zip:  
 Physical Address:  
 City, State, Zip:  
 Work Phone #:      
 Cell Phone #:      
 Office/Title:      
 
I understand that I am providing a personal guaranty and am assuming liability for the 
payment of any sales tax incurred by the above-named corporation. 
 
Signature                                                                      Date 
 
 *************************************************************************************** 
                              FOR OFFICE USE ONLY 
                                             
                   Sales Tax Acct. #:   
                   Date:            
                   Received by:     
 
                                                                                    3 
 



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                   General Information on the Collection and Filing of Sales Tax 
 
Business Registration - A city business registration form is required of anyone engaging in business or has a rental in the 
City and Borough of Sitka. A deposit of $100.00 is required for all taxi accounts and $50.00 for itinerant accounts.  
For non-resident business or itinerant business, please see the section below “Itinerant Business. ” 
Sales Tax Rates (subject to change)  –All sales, rentals and services provided during the months of: 
    ▪    October, November, December, January, February, and March are taxed at 5%. 
    ▪    April, May, June, July, August, and September are taxed at 6%. 
Itinerant Businesses   –Itinerant businesses are all persons temporarily engaging in the sale of any goods and services. 
Itinerant businesses are required to register and remit tax in full prior to leaving the City and Borough, or within 24 hours 
after expiration of their license. There is a fee of $2.00 per day ($6.00 minimum) or $25.00 per year maximum. To apply for 
an Itinerant License, see online for more information (SGC 6.05.010-120 & SCG 4.25.270.A4) 
Long Term Residential and Commercial Rent - Residential Long-Term Rent paid for thirty (30) consecutive days or more, or 
an entire calendar month is exempt from sales tax. Other long-term rentals, including commercial property, trailer space 
and lot fees, rented for thirty (30) or more consecutive days or an entire calendar month by a single person or persons of a 
room, set of rooms, structure or suite such as trailer spaces, is tax year-round at a rate of 5%.  
Short Term Residential and Commercial Rent   –Transient Room Tax (Bed Tax) is 6% year-round for short term rentals (less 
than 30 consecutive days). This tax shall be in addition to the general sales tax of the municipality and is required to file 
quarterly returns. See Sales Tax Rates above. 
 
Filing a Return   –Each person engaged in business or non-casual sales in the City and Borough of Sitka is subject to taxation 
under Section 4.25.010 and shall file a return.   Important Note: Returns must be filed even if there are no sales made in that 
particular quarter. Returns are mailed or emailed to you prior to the filing deadline. If you do not receive a return by 
quarter end dates (listed below), it is your responsibility to obtain one. Forms are available online at 
www.cityofsitka.com/collectingandfilingsalestax or from the tax office, located at 100 Lincoln Street, 1 stFloor Finance. Tax 
is charged on the first $12,000 of a single sale or billing unit. 
                                               Quarterly Return and Due Dates: 
                                        Q1     Ending March 31  st            Due April 30  th
                                        Q2     Ending June 30  th             Due July 31  st
                                        Q3     Ending September 30  th        Due October 31  st
                                        Q4     Ending December 31  st         Due January 31  st
         ***Late fees, penalties, and interest are charged on all late returns. Returns become delinquent one month  
       following the end of the quarter. Seethe section “Late Fees, Penalties, and Interest ”   for more information. *** 
                                                                   
    ➢    Discounts for Quarterly Filers - Monthly tax payments are encouraged and are available for all businesses that meet 
         the following guidelines. A 3% discount (up to $100.00) will be available when a business files their quarterly returns, 
         and only for those business whose accounts are current and make on-time consecutive monthly payments by the 
         15 thof each month. Quarterly returns are still required to be filed (showing revenue for all three months). If your 
         business made no sales, a quarterly return is still required.  
 
    ➢    Yearly   –The yearly sales tax return is due January 31 stor each year, for the prior year’s revenue. 
                                               To qualify for a Yearly Filing Returns 
    o    Business must be current on their sales tax filings, 
    o    File on-time quarterly returns, for a calendar year, 
    o    The total amount collected and remitted to the City and Borough of Sitka is two hundred dollars ($200.00) or less. SGC 
         4.25.270.A3 
    o    Applicant must request this option by filling out a Yearly Filer Request Form. 
 
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Exemptions - The following sales are exempt from taxation per SGC 4.25.100: 
 ▪      Wholesalers who do not wish to pay sales tax must have completed an annual Resale Exemption Application and be 
        current with their sales tax. The card must be presented to the retailer and the item wishing to be tax exempt must 
        fall under the category listed on the card in order to qualify for tax exemption. The business not charging tax must 
        maintain this number in their records to justify their exemptions on the sales tax return.  
 ▪      Government agencies are tax exempt.  
 ▪      Non-profit organizations that derive 50% or more of their gross revenue from local, state, or federal government 
        sources are exempt if they complete the exemption application, and it is approved by the City & Borough of Sitka.  
 ▪      Tax Cap Exemption    is only to be charged on the first $12,000.00 of a single sale or billing units, (i.e., if you sold an 
        appliance for $14,100.00, you would only charge tax on the first $12,000.00). SGC 4.25.100(n) 
 ▪      Other exemptions are available. See SGC 4.25.100 Exemptions. 
 
Late  Fees,  Penalties,  and  Interest  -  Late  fees,  penalties,  and  interest  are  charged  on  all  late  returns.  Returns  become 
delinquent one month following the end of the quarter. See quarterly due dates above.  
 o      Late filing fees are charged at a minimum of $15.00 increasing to a maximum of $100.00. 
 o      Penalty is charged at 5% of delinquent tax per month up to 25%. 
 o      Interest is charged at 12% of delinquent tax per annum. 
                          Months Late     Late Filing Fee  Penalty  Interest**Calculation below 
                               1             $ 15.00    5%                 12% per annum 
                               2             $ 40.00    10%                12% per annum 
                               3             $ 65.00    15%                12% per annum 
                               4             $ 90.00    20%                12% per annum 
                               5             $ 100.00   25%                12% per annum 
                               **Interest calculation: Tax Due * .12 * (# of days late/365) 

Filing Instructions   - For filing instructions, see the back side of your blue quarterly return. Returns are mailed or emailed to 
you for completion by no later than the last day of the quarter. If you do not receive a return by March 31st, June 30th, 
           th                  st
September 30 , or December 31 , it is your responsibility to obtain one from the city offices or online at 
www.cityofsitka.com/collectingandfilingsalestax  
Change in Ownership or Closing your Business - A final return must be filed for a business that has sold or has closed 
permanently within 10 days of closing the business. 
 o      On the front side of return, mark the box“CLOSED: Permanently or Sold .”
 o      Update mailing address: if you have a deposit on file, we will use the address on file to mail the deposit back. 
 o      Back side of return: Fill in the new owner’s information.  
 o      A final return must be submitted no later than 10 days after selling the business. If you are just closing the account, 
        you may wait until the end of the quarter to file your return. 
Additional Taxes and Fess Cigarette & Tobacco Products Excise Tax = $.1392 per cigarette (changes annually)/90% of the wholesale price on 
        Tobacco Products 
 ➢      Fish Box Tax = $10.00 per box 
 ➢      Drivers Facility Charge = 4% on rentals of motorized passenger vehicles. 
Contact your sales tax office about licensing and forms for remitting these additional taxes and fees. 
 
                                             Need More Information? 
                                                 Visit us Online. 
                                              www.cityofsitka.com 
                                              Call: 907-747-1840 
                                             Email: tax@cityofsitka.org 
                                       
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                     City and Borough of Sitka                                
                                                                              
                     PROVIDING FOR TODAY…PREPARING FOR TOMORROW               
                                                                              
                          A Coast Guard City 
                                                                              
                     SALES TAX EXEMPTION LOG 
 Per Sitka General Code 4.25, ALL sales tax exemptions are subject to audit. 
 Any misuse is a violation punishable by a fine of not more than $300.00. Additionally, the court may order 
 the return of the exemption card or certificate. All exempt sales must have an accompanied tax-exempt 
 number. 
  
 Wholesale: must be for a readily identifiable product being directly resold by a registered business. 
 Senior: PERSONAL USE ONLY – no family (except spouse), friends, or business use allowed. 
  
                          Amount of Sales 
Name                 Exempt # Senior Wholesale  Government  Gov. Supported 
Customer Name        5555     $60.00                                             

Vendor Name (Resale) W21-1231        $200.00                                     

                                                                                                       6 
  



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                    City and Borough of Sitka 
 
                    PROVIDING FOR TODAY…PREPARING FOR TOMORROW 
                                                        
                                      A Coast Guard City 
 
               SALES/BED TAX MONTHLY PAYMENT FORMS 
To take 3% collection discount at the end of the quarter (maximum of $100.00 discount allowed), you must pay sales and bed 
tax monthly. The amount to be paid for the first two months of the quarter is to be the estimated tax collected during the 
month, but not less than one third of the total tax paid during the previous quarter, or during the same quarter of the previous 
year. Payments must be received each month to be eligible to receive the discount.  
                   Tax collected during:  Must be paid by:         Include with payment: 
                     January                      February 15  th Copy of monthly payment form 
                     February                      March 15  th   Copy of monthly payment form 
                     March                         April 30  th    Blue Quarterly tax return 
                                                                                      
                              April                May 15  th     Copy of monthly payment form 
                              May                  June 15  th    Copy of monthly payment form 
                              June                  July 31  st    Blue Quarterly tax return 
                                                                                      
                              July                 August 15  th  Copy of monthly payment form 
                     August            September 15  th           Copy of monthly payment form 
                    September                      October 31  st  Blue Quarterly tax return 
                                                                                      
                     October           November 15  th            Copy of monthly payment form 
                    November           December 15  th            Copy of monthly payment form 
                    December                       January 31  st  Blue Quarterly tax return 
--------------------------------------------------------------------------------------------------------------------------------------------------- 
CITY AND BOROUGH OF SITKA MONTHLY SALES/BED TAX PAYMENT                                           Office Use Only 
 Tax collected during the month of  * February 2021                                               Received 
                                                                                                   
                                      Month & Year                                                       Check           Cash 

 * 01-00001                                                                           Sales Tax: $ 100.00 
              Account Number                                                           
 * The Cookie Shop                                                                    Bed Tax: $ 
              Name of Business                                                         
 * John Smith                                       * 907-555-5555                    Total Tax Remitted: $ 100.00 
               Contact person                       Contact phone number               
*REQUIRED FIELDS* 
                    Mail to: City & Borough of Sitka, 100 Lincoln St, Sitka, AK 99835 
--------------------------------------------------------------------------------------------------------------------------------------------------- 

CITY AND BOROUGH OF SITKA MONTHLY SALES/BED TAX PAYMENT                                          Office Use Only 
 Tax collected during the month of  *                                                            Received 
                                                                                                  
                                      Month & Year                                                      Check           Cash 
 *                                                                                    Sales Tax: $ 
              Account Number                                                           
 *                                                                                    Bed Tax: $ 
              Name of Business                                                         
 *                                                  *                                 Total Tax Remitted: $ 
               Contact person                       Contact phone number               
*REQUIRED FIELDS* 
                    Mail to: City & Borough of Sitka, 100 Lincoln St, Sitka, AK 99835 
                      
                                                                                                                                                    7 
 



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                                                                                                       Send completed application to: 
                   CITY AND BOROUGH OF SITKA                                                            
                                                                                                       City and Borough of Sitka 
                                                                                                       Finance Department - Sales Tax 
                                                                                                       100 Lincoln Street 
                                                                                                       Sitka, Alaska 99835 
                                RESALE EXEMPTION 
                                                                                                       Via email: tax@cityofsitka.org 
               
                         APPLICATION – NO FEE                                                          
                   
All businesses making purchases for resale must apply for and obtain a Resale Exemption Certificate for exemption. Resale 
Exemption Certificates are only issued to businesses that are registered. Certificates will not be issued if an account is not in 
compliance.   
 
Certificates are valid on a calendar year basis and must be presented at time of purchase requesting sales tax exemption.  
 
This is a   NEW APPLICATION          RENEWAL           for January 1 through December 31, ________ 
 
 Sales Tax Account #:                                    Phone #:   
 Business Name:     
 Owner Name:        
 Business Activity Type:   
 Mailing Address:   
 
Number of cards requested     ________  (Limit  )5
 
RENEWALS: Review last year’s Resale Card.    
Do you want the same codes?    Circle:    YES    or     NO_                
 
If you circled NO, please select new codes, and enter below. Please list all codes, not just changes. 
                
TYPES OF ITEMS TO BE PURCHASED FOR RESALE (limit 4) - Please see Resale Codes listing. 
 
              NEW APPLICATIONS and RENEWALS requesting code changes: Enter Resale Codes below. 
 
 1.                  2.                           3.                       4.   
 
I declare subject to the penalties prescribed in City and Borough ordinances that this application has been examined by me and to the best 
of my knowledge and belief is a true and complete application. I acknowledge that I am solely responsible for purchasing within the 
categories listed, and I am responsible for sales tax liability resulting from misuse of the resale certificate.   I understand that misuse of the 
Resale Certificate is unlawful and subject to prosecution, fine, and loss of usage (SGC 4.25.240). 
 
 Signature:                      Name:                                     Date:                    
 
                                         For Sales Tax Office Use Only 
                                                        
  Sales Tax Exemption Number _________________      Expiration Date:   ________________ 
 
  # of Cards Issued: __________ Issue Date: _____________ Staff Authorization: _________________         
                                                         
                                                                                                                                      9 
 



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Businesses must be registered for sales tax in order to receive a resale exemption certificate. 
Certificates will not be issued if an account is not in compliance. Failure to present the certificate at time of 
purchase will result in sales tax being charged on purchases. 
 
The buyer will be responsible for restricting purchases to the types of items listed on the certificate. Purchases 
made with the use of a resale certificate for any other reason are not permitted. If items that do not qualify for the 
exemption are purchased along with exempt items, the buyer is responsible for separating taxable items from non-
taxable items at the point of purchase.   
 
Up to five cards may be issued to a business, but the applicant is responsible for educating all persons authorized to 
use the resale certificate on the proper use of the buyer’s resale certificate privileges.  
 
Misuse of the resale certificate is unlawful and subject to prosecution and fine. 
 
                                          RESALE   CODES 
Please review the list below and select a maximum of four categories that describe the types of items your business 
purchases in Sitka for resale.  Please note that we have added new categories and edited others. If you need help in 
selecting the categories that adequately meet your needs, please call. 

 AA  AUTO-ACCESSORIES/PARTS/TIRES         GP                  GRAPHICS - LETTERING  & MATERIALS 
 AB   ALCOHOLIC BEVERAGES                 GR                  GROCERIES-FOOD & BEVERAGE ONLY 
 AC  AIRCRAFT-PARTS-ACCESSORIES-OIL       HA  HAULING - TRUCKING SERVICES 
 AP  APPLIANCE -PARTS & ACCESSORIES       HC                  HEATING / COOLING  PARTS 
 AR   ARTIST - MEDIUM/PAPER/CLAY ETC      HD  HIDES - FUR - LEATHER  ETC 
 AT  ARTWORK - FRAMING/PRINTING ETC       HP                  HIDE PROCESSING - TANNING 
 AU  AUTO  RENTAL                         HY  HYDRO TESTING 
 BO  BOATS-EQUIPMENT / MARINE REPAIR /PARTS  IN               RETAIL INVENTORY ITEMS 
 BU  BUILDING-MATERIAL/SERVICES ETC       LA                  LANDSCAPEING-SUPPLIES & SERVICE 
 CG  CHARTER-GUIDE SERVICE/CHARTERS/TOURS  LB                 LODGING-HOUSING INCLUDE BED TX    
 CJ CRAFT-JEWELERY/CRAFT SUPPLIES         LO                  LODGING-HOUSING/SALES TX ONLY 
 CL CLOTHING-GARMENTS/ACCESSORIES         MT  METAL  FABRICATION METAL 
 CM  COMPUTOR- HARD / SOFTWARE            PA                  PAINT - PAINT  ONLY 
 CN  CLEANING SERVICES                    PH                  PHOTOGRAPHY SUPPLIES 
 CO  CONCRETE-SUPPLIES/PREPARATION        PL                  PLUMBING-MATERIALS/SERVICES 
 CS CONSULTING                            PP                  PROPANE - LIQUID PROPANE 
 CW  CONTRACTED WORKERS                   PR                  PRINTING - PLUBLISHING 
 CT CONTAINERS-TAKEOUT SUPPLIES           RF                  REFUSE/DEMOLITION DISPOSAL 
 EC ELECTRONICS - PARTS / UNITS           RO                  ROCK  / GRAVEL 
 EL ELECTRICAL-MATERIALS & SERVICE        RS                  RESTAURANTS-PREPARED FOOD   
 ER EQUIPMENT RENTAL                      SA                  ROAD SALT ONLY 
 ES ENGINEERING & SURVEY SERVICES         SN                  SEWING NOTIONS - FABRIC/THREAD 
 EX EXCAVATION- ROCK & EXCAVATION         TE                  TOUR AND ENTERTAINMENT 
 FA FUEL  ADDITIVES  - ADDITIVES FOR FUEL TR                  TRANSPORTATION-WATER/LAND TAXI 
 FI FISH - FISH & SEAFOOD                 TS                  TUTORING SERVICES 
 FL FUEL - ADDITIVES & FUEL               VI                  VIDEO/AUDIO-SUPPLY/PREPARATION 
 FO FOOD - GROCERIES / RESTAURANTS        WO   WOOD / LUMBER FOR ART / CARVING 
 FP FISH PROCESSING                                            
 
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  Please contact Seth Charlton at the Assessing 

Department about Declaring Business Personal Property 

             907-747-1822

             assessing@cityofsitka.org 

             100 Lincoln St Rm 201 

             Sitka, AK 99835 

• Declara�ons are due February 17, 2025$100 dollar penalty for Not Declaring and Late 
  Declara�ons$25,000 Exemp�on for on �me Declara�ons 



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                                  CITY AND BOROUGH OF SITKA
                                        Assessor's Office, 100 Lincoln St., Sitka, AK 99835
                                        Phone: 907-747-1822     Email: assessing@cityofsitka.org
                       The Business Property Return is also available in an electronic version (Excel) at 
                                        https://www.cityofsitka.com/departments/Assessing
                                  2025 - BUSINESS PROPERTY RETURN
          THIS FORM IS TO BE FILED ON OR BEFORE FEBRUARY 17th,                                                    2025
Account Number:                                                        Type of Business:

Owner Name:                                                            Business Name/DBA

Mailing Address:                                                       Location/Address of Property:

                                              Person to Contact Concerning This Report
Name:                                                                  Title:

Phone:                                                                 E-Mail:

Instructions for filing Business Property Return: This return should be used for any retail, wholesale, industrial, hotel, service, 
professional or other enterprises.  Commercially used aircraft are to be declared on this return. Property that is temporarily out of the 
City & Borough of Sitka on January 1st is taxable. Licensed vehicles, boats, and float houses are not to be declared on this form. 
Include a leased equipment listing, so that the lessor may be contacted.
Fair market value should be given for each category of assets listed. IRS depreciation is not acceptable. Depreciation value table 
instructions can be found on page 9. Examples of machinery and equipment corresponding to the 5,10,15 and 20 year life tables can 
be found on our website https://www.cityofsitka.com/departments/Assessing. Note separately any assets sold or     discarded duringthe 
preceding year. Allreturns are subject to the Assessor's Office review and/or revision. Incomplete forms may be returned to taxpayer 
or considered invalid.
                ITEMIZATION IS REQUIRED; A PRINTOUT OF ASSETS MAY BE ATTACHED TO THIS FORM.
Who must file?   Every person, association, corporation or firm  What must be listed?  All business property located in the City 
(regardless of residency) who owns or controls business property & Borough of Sitka that was in the control of, or use by, the 
which is not specifically exempt in the City & Borough of Sitka. taxpayer on January 1.  This includes assets owned, leased by, 
                                                                 loaned to, or borrowed by the taxpayer.
How Do I File?  Complete this report by reviewing    Business    Can't make the February 1 7filing deadline?       Upon formal 
Property Form Summary page. The electronic form will self        request by the taxpayer prior to the February 1  deadline,7the 
calculate depreciation and market value for assets.              Assessor may grant an extension of up to February 28th.

The Assessor's Office will declare a value for returns not received by the due date and the property 
assessment will be based upon the Assessor's declared value.

SGC 4.35.055. Failure to file return - Fee - Penalty. 
    (A) A taxpayer who      fails to file a return as provided in SGC 4.      35 0. 50A shall be subject to a fee of    $100.00 
for the cost of the assessor's preparation of a valuation based on information available or obtained by the 
assessor for the taxable property as allowed under SGC 4.35.030 (also referred to as "forced filing").  The 
taxpayer shall be notified of the fee as of the date of mailing of business property and personal property 
assessment notices.  
    (B) A person or entity that knowingly makes a false affidavit to a business property or personal property                    
return required by this section relative to the amount, location, kind or value of property subject to taxation with 
the intent to evade the taxation, is guilty of a violation.  Upon conviction, the violator shall be subject to penalty 
as provided in SGC 1.45.010. 
                                                                Page1



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                            CITY AND BOROUGH OF SITKA
                                       Assessor's Office, 100 Lincoln St., Sitka, AK 99835
                                       Phone: 907-747-1822      Email: assessing@cityofsitka.org
            This form is to be filed on or before February 17, 202 5to avoid a failure to file fee of $100.00
                             202 5BUSINESS PROPERTY RETURN
       I HEREBY DECLARE OWNERSHIP OR CONTROL OF THE FOLLOWING TAXABLE BUSINESS PROPERTY
     NO CHANGE FROM PREVIOUS YEAR?                         (Enter "No Change" at right, sign & date return)
     NO LONGER IN BUSINESS?                                (Complete lines 1,2,&3 below, sign & date return)
            When did your business close or cease conducting business in the City & Borough of Sitka:
1
            Did you sell your business:
2

            If so, who is the new owner:
3

                                                  ASSETS
                                        ACQUISITION COST             ACCRUED                                MARKET VALUE FOR OFFICE USE ONLY
                                                                     DEPRECIATION
            OFFICE EQUIPMENT AND 
Pages 3 & 4 COMPUTERS
            FURNITURE, FIXTURES 
Page 5      AND LEASEHOLD
            MACHINERY AND 
Page 6      EQUIPMENT
            TOTAL (RND $100)

Page 7      LEASED ASSETS                                                                                 SEE PAGE 7

            SOLD OR DISPOSED                                                                              SEE PAGE 7
Page 7      ASSETS

                                        AIRCRAFT & HELICOPTERS
                                                                                                                         MARKET VALUE
                                        Gross weight of light aircraft needs to be submitted to qualify for Gross Weight#
Page 8      AIRCRAFT                              an exemption of tax

            SOLD AIRCRAFT
            TRANSFER PRICE                                 BUYERS NAME
            (AIRCRAFT)
            TRANSFER DATE                                  MAILING ADDRESS

SIGNATURE/TITLE OF PERSON PREPARING RETURN                                                                  DATE
Please print name(s) here so that we may correctly identify the contact person for this report if needed. 

                                                  Page 2



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COMPUTERS & SOFTWARE
ITEM            ACQUISTION          YEAR                 ACCRUED 
                                                                 MARKET VALUE
DESCRIPTION     COST ACQUIRED DEPRECIATION

                     Page 3



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                OFFICE EQUIPMENT
ITEM            ACQUISTION          YEAR                 ACCRUED 
                                                                 MARKET VALUE
DESCRIPTION     COST ACQUIRED DEPRECIATION

                     Page 4



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 FURNITURE, FIXTURES & LEASEHOLD 
ITEM            ACQUISTION  YEAR     ACCRUED 
                                                 MARKET VALUE
DESCRIPTION     COST        ACQUIRED DEPRECIATION

                            Page 5



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                MACHINERY & EQUIPMENT
ITEM            ACQUISTION          YEAR                ECONOMIC ACCRUED 
                                                                             MARKET VALUE
DESCRIPTION     COST ACQUIRED LIFE                               DEPRECIATION

                     Page 6



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                 LEASED AND SOLD ASSETS
LEASED / SOLD     LEASE (L) 
                            LESSOR / BUYER ADDRESS
ITEM DESCRIPTION SOLD (S)

                            Page 7



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            AIRCRAFT AND HELICOPTERS
            YEAR                       YEAR                ACQUISTION  
REG. NUMBER  BUILT Make & Weight MODEL ACQUIRED COST                   MARKET VALUE

                                 Page 8



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TAX YEAR
2025

         CITY AND BOROUGH OF  ITKA S                               SSESSOR'S A FFICEO      
         JANUARY 1, 202 5BUSINESS PERSONAL PROPERTY                                       

                                                 VALUE TABLES

Computers                                                 Machinery and Equipment *
4-Year Life                     5-Year Life             10-Year Life     15-Year Life 20-Year Life
Year     Factor              Year        Factor         Year      Factor Year  Factor Year  Factor

202  4   80%                 2024        85%            2024      92%    2024  95%    2024                     97%
202  3   60%                 2023        69%            2023      84%    2023  90%    2023                     93%
202  2   40%                 2022        52%            2022      76%    2022  85%    2022                     90%
2021     20%                 2021        34%            2021      67%    2021  79%    2021                     86%
Prior    10%                 2020        23%            2020      58%    2020  73%    2020                     82%
                             Prior       20%            2019      49%    2019  68%    2019                     78%
                                                        2018      39%    2018  62%    2018                     74%
*Examples of Machinery and Equipment
                                                        2017      30%    2017  55%    2017                     70%
corresponding to the 5, 10, 15 and 20-year
                                                        2016      24%    2016  49%    2016                     65%
life tables can be found on our website
                                                        2015      21%    2015  43%    2015                     60%
cityofsitka.com/departments/Assessing
                                                        Prior     20%    2014  37%    2014                     55%
IRS Depreciation Is Not Acceptable
                                                 Use this Column for     2013  31%    2013                     50%
                                                 Furniture & Fixtures    2012  26%    2012                     45%
                                                                         2011  23%    2011                     40%

                  Calculation Instructions                               2010  21%    2010                     35%
Select the table to use (i.e.: 5-years, 10-years, etc).  Scan down the   Prior 20%    2009                     31%
table until you find the year you purchased the personal property.                    2008                     27%
The percentage next to the year of purchase should be used to                         2007                     24%
value the personal property.  For example, using the 15-year table,                   2006                     22%
property acquired in 202  at4an original cost of $5,000 would be                      2005                     21%
valued at 95% of cost.  The amount to be declared would be                            Prior                    20%
calculated as follows:  $5,000 X 95% = $4,750

Note:  Artwork is to be reported a original cost.

This document is updated annually.  If you have any questions as to the filing of your statement, please do not
hesitate to contact the Assessing Department at (907) 747-1822.



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                COMPUTERS & SOFTWARE
ITEM             ACQUISTION          YEAR                ECONOMIC              ACCRUED      MARKET 
DESCRIPTION      COST                                 ACQUIRED LIFE            DEPRECIATION VALUE
                                                               4
                                                               4
                                                      Page 3

                 OFFICE EQUIPMENT
ITEM             ACQUISTION          YEAR                ECONOMIC              ACCRUED      MARKET 
DESCRIPTION      COST                                 ACQUIRED LIFE            DEPRECIATION VALUE
                                                               5
                                                               5
                                                      Page 4

 FURNITURE, FIXTURES & LEASEHOLD 
ITEM             ACQUISTION                           YEAR     ECONOMIC        ACCRUED      MARKET 
DESCRIPTION      COST                                 ACQUIRED LIFE            DEPRECIATION VALUE
                                                               10
                                                               10
                                                      Page 5

                 MACHINERY & EQUIPMENT
ITEM             ACQUISTION          YEAR                ECONOMIC              ACCRUED      MARKET 
DESCRIPTION      COST                                 ACQUIRED LIFE            DEPRECIATION VALUE
                                                               5-10-15-20
                                                               5-10-15-20
                                                      Page 6

                 LEASED AND SOLD ASSETS

LEASED / SOLD                             LEASE (L)   LESSOR / BUYER           ADDRESS
ITEM DESCRIPTION SOLD (S)

                                                      Page 7

AIRCRAFT AND HELICOPTERS
                 ACQUISTION                           YEAR                YEAR              MARKET 
REG. NUMBER      COST                                 ACQUIRED  BUILT          MAKE / MODEL VALUE

                                                      Page 8



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4.35.020 Property subject to tax. 

A. All property within the corporate limits of the city and borough, both real and personal, of every
nature, not exempt under the laws of the United States or the state of Alaska, is subject to taxation
for school and municipal purposes, and taxes upon such property must be assessed, levied and
collected as provided herein, except the following property shall not be subject to taxation:

1. Personal property consisting of boats and vessels, light aircraft, household goods, jewelry,
intangibles and personal effects, including motorcycles and snowmobiles not used in business and
all motor vehicles subject to the motor vehicle registration tax.

4.35.050Property owners’ returns. 

A. Submission Basis. By no later than February 15th of each year, every person shall submit to
the assessor a return of any business property or personal property, subject to taxation, owned by
him, or in which he has an interest, and of the property held or controlled by him in a representative
capacity, in the manner prescribed in this title, which return shall be based upon property values
existing as of January 1st in the same year. For good cause shown, prior to delinquency, an
extension of time of up to 29 days may be granted by the assessor, but he may grant no extension
ending later than March 15th of the tax year.

B. Contents. The person making the return in every case shall state an address to which all notices
required to be given to him under this title may be mailed or delivered.

The returns shall show the nature, description, and true value of the property and the place where 
the property is situated and the return shall be in such form and include such additional 
information as the assembly may prescribe, and shall be signed and verified by the person liable or 
his or its authorized agent or representative. 

In addition the person making the return shall give the name or names of any person or persons to 
whom he conveyed property during the previous year and a brief description of the property so 
conveyed sufficient to identify it on the tax records. 

C. Additional Information. The assessor may, by notice in writing to any person by whom a return
has been made, require from taxpayer a further return containing additional details and more
explicit particulars and upon receipt of the notice, that person shall comply fully with its
requirements within 14 days. (Ord. 13-29 § 4, 2013; Ord. 82-518 § 4, 1982; Ord. 76-257 § 4, 1976;
Ord. 72-20 § 3, 1972; B.C.S. § 3.20.050; S.G.C. § 4.12.050.)

4.35.055Failure to file return – Fee – Penalty. 

A. A taxpayer who fails to file a return as provided in SGC 4.35.050(A) shall be subject to a fee of
$100.00 for the cost of the assessor’s preparation of a valuation based on information available or
obtained by the assessor for the taxable property as allowed under SGC 4.35.030 (also referred to
as “forced filing”). The taxpayer shall be notified of the fee as of the date of mailing of business
property and personal property assessment notices.

B. A person or entity that knowingly makes a false affidavit to a business property or personal
property return required by this section relative to the amount, location, kind or value



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of property subject to taxation with the intent to evade the taxation is guilty of a violation. Upon 
conviction, the violator shall be subject to penalty as provided in SGC 1.45.010. (Ord. 13-29 § 4, 
2013; S.G.C. § 4.12.055.) 

4.35.025 Exemptions. 

K. A taxpayer who files a timely business property return with the assessor shall be exempted the 
first $25,000 of assessed value of business property owned by each taxpayer from taxation as an 
optional exemption as set forth in AS 29.45.050(c). For taxpayers with multiple business 
property accounts, the optional exemption will be distributed among all of the accounts pro rata, 
based on the proportion of the assessed value in each account to the total assessed value of 
taxpayer’s business property. This exemption shall not apply to personal property affixed to land or 
improvements to land, float houses, nor to motor vehicles subject to a registration tax under 
AS 28.10.431 and as such statute may be hereafter amended, revised, or replaced. (Ord. 22-23 § 4; 
Ord. 16-45 § 4, 2016; Ord. 13-29 § 4, 2013; Ord. 13-26 § 4; Ord. 11-23 § 4; Ord. 06-50 § 4, 2007; Ord. 
02-1658 § 4; Ord. 01-1616 § 4; Ord. 89-895 § 4; Ord. 86-694 § 4; S.G.C. § 4.12.025.) 






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