Public Accommodation Tax

Overview

The City of Valdez currently has a 6% Public Accommodation Tax detailed in the Valdez Municipal Code Chapter 3.24. The tax is charged by Hotels, Motels, Bed & Breakfasts, Inns, Boarding Houses, apartments within a hotel/motel (unless under lease to same person/company for a minimum of six months, and any facility which is occupied, or intended and occupied for occupancy by guests. The tax collected is primarily used by the Valdez Convention & Visitor's Bureau (90%) to finance their budget to promote tourism in Valdez.

Requirements

Operators of a public accommodation (Hotels, Motels, Bed & Breakfasts, Inns, Boarding Houses, apartments within a hotel/motel) are required to apply for a Certificate of Registration for Public Accommodation Tax to collect tax and obtain authorization from the City of Valdez. However, failure to apply for this authorization does not waive the obligation to collect and remit the tax and, in addition, would be subject to various penalties. The application is required only at the original time of application for a Business Registration and need not be renewed each year along with the Renewal for Business Registration.

Quarterly Public Accommodation Tax Return

Tax must be collected from the guest and remitted to the City of Valdez with the quarterly Public Accommodation Tax Return no later than the last business day of the month following a calendar quarter. Tax returns must be filed every quarter even if the reported rentals are zero and you will not need to pay the tax. Tax return deadlines are:

• April 30
• July 31
• October 31
• January 31

You can now file and pay your tax return online using the Quarterly Public Accommodation Tax Return. Use the dropdown menu to select the quarter for which you are paying & filing.

If you did not have rentals or do not owe a payment, you still need to file a return. You can do that online with the Zero Payment Public Accommodation Rental Tax Return.

You may also fill out a paper Public Accommodation Tax Return and return it and your payment to the City of Valdez.

Penalty

The Penalty for a delinquent remittance is 10.5% or a minimum of $100.00, whichever is more. Interest charges are 10.5% per year on the delinquent tax. Continuing delinquency is further subject to Civil Penalties as outlined in the Valdez City Code. Failure to report and remit is subject to payment under a Notice of Delinquency prepared by the City of Valdez. Questions

If you have any questions regarding City of Valdez Public Accommodations Tax, please contact the Finance department at 907-834-3475 or via email .Email Barb Rusher