Hotel-Motel Tax

Hotel-Motel Tax

The City of Unalaska currently has a 5% Hotel-Motel Room (Bed) Tax detailed in the Unalaska Code of Ordinances Chapter 6.48. The City levies a tax on hotel-motel room rental within the City equal to 5% of the room rent.  The tax is applicable to all room rents where the room is available for rent on a daily basis.

Collection

Tax must be collected from the guest at the time of room rental or at the time of collection with respect to credit transactions.  Collectors may file tax returns on a quarterly basis or on a monthly basis. 

If a collector chooses to file quarterly returns, collectors must, on or before the last day of the month succeeding the end of each quarter year ending March 31, June 30, September 30, and December 31, prepare a return for the preceding quarter year using forms furnished by the City.   Tax returns must be filled every quarter even if the reported rentals are zero.  The returns must be filed personally at City Hall by 5:00 p.m. or postmarked on the last day of the month following the end of each quarter year.  In the event the last day of the month falls on a legal holiday or a weekend, the return may be filed on the first business day following.

If a collector chooses to file monthly returns, monthly filings must be continuous for all months in a quarter.  Collector of hotel-motel tax will be paid an amount equal to 2% of the gross tax collected, provided the tax return is filed and the tax is paid to the City on or before the 10th of each month immediately following the month in which the collection is made.  A collector is only entitled to the discount if the collector has filed tax returns on a monthly basis for the entire quarter. 
Reports must be made using forms furnished by the City and available at City Hall. 

Penalty and Interest

The penalty equal to 5% of the delinquent tax will be added to the tax for the first month, or any part thereof, and an additional 5% shall be added to the tax due for each month, or fraction thereof, of delinquency until a total penalty of 15% of the tax due is accrued.  The penalty will be assessed and collected in the same manner as the tax is assessed and collected.

In addition to the penalty, interest assessed on delinquent taxes will accrue at the rate of 10% per year.  Interest accrues from the date of delinquency until paid in full and is collected in the same manner as the delinquent tax is collected.

Reporting Forms

Click on the icon below for a printable copy of the quarterly bed tax report form.

Click on the icon below for a printable copy of the monthly bed tax report form.