Collecting & Filing Sales Tax
Collecting and Filing Sales Tax
Any person, firm, or business entity is required by law to register with the City Tax Office before making sales, rendering services, or making rentals within the City and Borough of Sitka. A City and Borough of Sitka Business Registration Form and sales tax deposit of $50.00 is required of anyone doing business in the City and Borough of Sitka. Each person engaged in business in the City and Borough of Sitka, is subject to taxation under Section 4.09.010
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. A $2.00 per day fee ($25.00 maximum), and a $50.00 minimum deposit is required. To apply for an Itinerant License, see Business & Itinerant Registration Form.
Sales Tax Rate
The City and Borough of Sitka has a fluctuating sales tax rate through-out the year.
- 6% - April 1st - September 30th. (Quarters 2 & 3)
- 5% - October 1st - March 30th. (Quarters 1 & 4)
Residential and Commercial Rent
Residential Long Term Rent paid for thirty (30) or more consecutive days, 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 taxed year round at a rate of 5%.
- For filing instructions, see the back side of your return or follow link to step by step instruction presentation (How to Fill out Return). Returns are mailed to you for completion no later than the last day of the quarter. If you do not receive a return by March 31st, June 30th, September 30th or December 31st, it is your responsibility to obtain one from the city offices or online.
Change in Ownership or Closing your Business
Closing or Selling your Business? Final returns must be filed for a business that has sold or has closed permanently within 10 days of closing your business.
- Front Side of Return: Mark the box CLOSED: Permanently or Sold.
- Update Mailing Address: If you have a Deposit on file, we will mailed back to you using your address on file.
- Back Side of Return: Fill in the new owner’s information if the business sold.
- A final return must be submitted no later than 10 days after selling the business. If you are just closing out the account you may wait until the end of the quarter to file your return.
- If you have already filed for the quarter and forgot to indicate closure, please fill out the business closure form.
Update your Account using the Business Information Change Form
Additional Taxes and Fees
- Bed Tax = 6% bed tax (year round) on short term rentals (less than 30 days)
- Cigarette & Tobacco Products Excise Tax = $.1384 per cigarette/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.
Link to Sitka General Tax Codes:
Sales Tax Forms:
Current Tax Exemption Certificates:
Driver Facility, Cigarette and Tobacco Tax:
Fish Box Tax Information
Tax Refund Form
Contract the City Tax Office about registrations, licensing and forms for remitting these additional taxes and fees at (907) 747-1840 or email@example.com