Skip to main content
Loading…
This section is included in your selections.

A. Every operator possessing a valid certificate of registration shall file a monthly report not later than the fifteenth day of the month following the month being reported upon. A report must be filed even if it indicates no taxable rentals have been made and no taxes have been collected unless an operator’s certificate is inactive. The director shall provide for the online filing of reports as required by this section. A report will be deemed filed when the total amount of tax due, if any, is received by the Borough’s collection office.

B. An operator may request on a report that its certificate of registration be placed in an inactive status. An inactive status relieves the operator of filing reports under this section; provided, that there are no taxable rentals for the reporting period. If an operator engages in room rentals its inactive status will terminate and it must file a report on the due date for the next reporting period.

C. The operator shall remit, with the monthly return, the total amount of tax due for the month for which the return is filed.

D. An operator whose tax liability is always less than $1,000 a month and who, for one year, has timely remitted the taxes and timely filed the reports as required by this chapter, may file with the director a written request to remit taxes and file reports quarterly. The director shall evaluate the operator’s compliance with this chapter and shall, based on that evaluation, either approve or deny the operator’s request.

If the director approves the request, then the operator shall file a quarterly report not later than the fifteenth day of the month following the quarter being reported upon. Quarterly reports shall be filed for the calendar quarters ending March 31st, June 30th, September 30th, and December 31st. A report must be filed even if it indicates no taxable rentals have been made and no taxes have been collected unless an operator’s certificate is inactive.

The operator shall remit to the Borough, with the quarterly report, the total amount of tax due for the quarter for which the report is filed.

E. 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.

F. A report is considered filed if it has been delivered to and received by the Borough’s collection office. The U.S. Postal Service postmark shall determine the date of filing for mailed reports.

G. All reports shall include at least the following:

1. The amount of all room rentals made during the reporting period, excluding room tax.

2. All exempt room rentals made during the reporting period. Copies of exempt room rental documentation shall be included with the report, except that documentation on monthly room rentals is not required.

3. The gross taxable rentals.

4. The total taxes due (eight percent of the gross taxable rentals).

5. Such other information and supporting documents as the director may require.

H. Every operator with no outstanding room tax indebtedness and who is otherwise in compliance with all provisions of this chapter is eligible, under the following terms, to a compensatory collection discount. If an operator has timely remitted the taxes as required by this chapter and timely filed the reports as required by this chapter, then the operator may take a deduction from the amount to be remitted in the form of a credit of two percent of the amount of taxes to be remitted by the operator to the Borough for that month. This credit, however, shall not exceed $250.00 per month. An eligible operator must take the compensatory collection discount at the time of filing the report; accumulation and retroactive refunds of discounts are not allowed. The credit provided in this subsection is the only room tax credit allowed.

I. If the Borough is collecting taxes under FNSBC 8.48.030(B)(3), the director may, in addition to all other penalties imposed by this chapter, require the operator to file monthly reports for any or all rooms rented within the cities of Fairbanks or North Pole. (Ord. 2016-40 § 60, 2016; Ord. 2016-08 § 2, 2016; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.080.)