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Did you know that Unalaska/Dutch Harbor was bombed by the Japanese during WWII?
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Did you know that Unalaska is 800 miles from Anchorage and farther West than Hawaii?
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Taxes
TAX RESPONSIBILITIES
1. A City of Unalaska Business License must be obtained through the City Clerk’s Office. All Unalaska business licenses are valid for the calendar year (January 1 through December 31) and must be renewed annually.
2. Business Personal Property Tax Assessment Returns must be submitted each year by the deadline shown on the form, usually the first day of March. The assessment form, which will be mailed to the address on the business license, identifies the business personal property located in the City limits that is owned, held or controlled by the business on January 1st of each year. That property is subject to business personal property tax. The assessment form must be filed even if the business does not own, hold or control any business personal property within the City limits on January 1st.
3. Sales Tax is levied on all sales, rents and services made in the City at the rate of three percent (3%) of the selling price. The burden of this tax rests upon the consumer. The tax on services does not include salaries or wages received by an employee from an employer, but it does include consideration for the furnishing of labor and materials for accomplishing a specific result. (UCO §6.40)
4. Quarterly Sales Tax Reports must be submitted and sales tax remitted within 30 days following the end of each quarter of the calendar year. Sales tax and reports that are submitted late are subject to penalties and interest. Reports must be submitted even if no business has occurred during the period covered in the report.
5. A sale directly to the US government, the State of Alaska or the City of Unalaska is exempt from sales tax. This exemption applies only where the sale is paid for directly by the governmental entity (UCO §6.40.030[L]).
Subcontractors that are not paid directly by the City must collect and remit sales tax, even when the consumer of the end product will be the City. Contractors who sell directly to the City and have paid sales tax to subcontractors must complete and file a Sale for Resale Refund Request in order to receive a refund following the process as defined in UCO §6.40.050.
6. Sales tax must be collected and remitted on all sales that are not specifically exempted.
7. To close a business, the owner must file the final sales tax report and check the box for final report. .
8. Bed 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. (UCO §6.48)
9. Raw Seafood Tax is levied on all raw seafood product sales made in the City for the purpose of processing, reselling, storing, transshipping, or consumption for profit at the rate of 2% of the primary gross sales value. The tax levied is an obligation of the seller and collected by the buyer. Raw seafood sales are not subject to sales tax. (UCO §6.44)
10. It is the responsibility of each seller and/or provider of goods and services to read Chapter 6 of the Unalaska Code of Ordinances to ensure proper compliance. Click here for the City Code online.
