FAIRBANKS NORTH STAR BOROUGH

907 Terminal St. Fairbanks AK 99701 (907) 459-1000

Online Hotel-Motel Room Tax Report

 

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​FAIRBANKS NORTH STAR BOROUGH TREASURY/BUDGET DIVISION

907 TERMINAL STREET
PO BOX 71320
FAIRBANKS, ALASKA 99707 1320
(907) 459-1441
HOTEL-MOTEL ROOM TAX REPORT

Printable Report
To be completed and submitted manually

 Online Hotel-Motel Room Tax Report

If this is a FINAL REPORT or there is a change of owner or address, please contact Treasury Budget at the number provide above.

The Fairbanks North Star Borough does not allow or accept advanced filing of Hotel-Motel Room Tax Reports from any operator regardless of the circumstances.

Hotel-Motel Room Tax Report


2. Exempt Sales
5. Penalties
A. Late Report/Late Payment Penalty
Any false statement on this form is punishable under AS 11.56.210

Request for Inactive Status
- Request must be received 30 days prior to inactive period
- Inactive period must be a minimum of three months
- See right side for additional information

BY SUBMITTING THIS FORM I DECLARE (SUBJECT TO THE PENALTIES PRESCRIBED) THAT THIS REPORT, INCLUDING ANY ACCOMPANYING STATEMENTS, HAS BEEN EXAMINED BY ME AND TO THE BEST OF MY KNOWLEDGE AND BELIEF IS A TRUE, CORRECT AND COMPLETE REPORT.
The Fairbanks North Star Borough does not allow or accept advanced filings of Hotel-Motel Room Tax Reports from any operator regardless of the circumstances.

​ Due Dates, Penalty and Fine Information

(Refer to the Fairbanks North Star Borough Ordinance, Chapter 8.48.100 Hotel-Motel Room Tax and Chapter 1.20 Penalty Provisions for further details.)

Penalties shall be imposed based on the date the return is received, or postmarked by the U.S. Postal Service, after the due date according to the following schedule:

Monthly Filing & Quarterly Filing Quarterly filings are shown in bold.

Report/Payment Due Date

*Late Report Penalty $25.00 AND Late Remittance Penalty 10% of the taxes due.

**Additional Late Report/Late Payment Penalty 25% of tax due.

January

February 15

February 16 - March 15

March 15

February

March 15

March 16 – April 15

April 15

March

April 15

April 16 – May 15

May 15

April

May 15

May 16 – June 15

June 15

May

June 15

June 16 – July 15

July 15

June

July 15

July 16 – August 15

August 15

July

August 15

August 16 – September 15

September 15

August

September 15

September 16 – October 15

October 15

September

October 15

October 16 – November 15

November 15

October

November 15

November 16 – December 15

December 15

November

December 15

December 16 – January 15

January 15

December

January 15

January 16 – February 15

February 15

Due Date Extended: If the fifteenth day of the month is a Saturday, Sunday, federal or borough holiday, the due date shall be extended until the next business day.

No Advance Filing: Returns that are filed before the end of the filing period will not be accepted from any operator, regardless of the circumstances.

Additional Penalty: In addition to all other penalties in Chapter 1.20, an operator who violates any provision of that chapter is subject to a penalty of $1,000 per violation, in accordance with FNSBC 8.48.100(C).

Interest: Simple interest at a maximum rate of fifteen percent (.15) per year shall accrue on all delinquent taxes, not including penalty and administrative fees, from the date due until paid in full.

2% Collection Compensation: (Applies ONLY to the Hotel-Motel Room Tax collected - line 4 of report.) See Section 8.48.090(G). The operator shall be compensated the amount of two percent (.02), not to exceed $250.00 per month, of the tax transmitted to the borough with a report that is timely filed with payment of all tax due. The deduction may not be taken if tax or penalty is due for any filing period.

Inactive Status: Request for inactive status must be received 30 day prior to desired inactivity period. The inactivity period must be a minimum of 90 days. The Hotel-Motel Room Tax Certificate of Registration must be surrendered during the inactivity period. All advertising must reflect unavailability during the time of inactivity. For further details see the HOTEL-MOTEL ROOM TAX INFORMATION document provided at time of registration.

Additional forms and information can be found on the Fairbanks North Star Borough website.

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