Motor Fuel Tax
Anchorage Municipal Code (AMC) Chapter 12.55 authorizes the collection of excise tax on motor fuel. The effective date for the motor fuel tax is March 1, 2018. The tax on motor fuel is $0.10 per gallon and will be reviewed for adjustment every five years. The tax is to be paid by the dealer or user to the Municipality on the volume of motor fuel sold, transferred, or used and is imposed only once. Persons who bring motor fuel into the Municipality are required to register with the Treasury Division.
At the November 7, 2017 regular Assembly meeting, the Assembly passed and approved AO 2017-141, As Amended.
AO 2017-141, As Amended (.pdf)
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Certificate of Registration Process
A Dealer must complete Treasury's application for a Certificate of Registration if the dealer sells or otherwise transfers in the municipality motor fuel upon which the taxes are imposed.
Upon approval of the application, Treasury will issue the Certificate of Registration authorizing the dealer to conduct business under AMC 12.55 and therefore the dealer must understand and comply with all provisions of the Code.
The Certificate must be displayed in a conspicuous place where it can be readily viewed at the registered place of business.
Note: You will need Acrobat Reader 9.0 or later to view and use the fillable forms; click here to download the latest version from Adobe.
NOTE: Motor Fuel Dealer registrations expire July 31 every year. Registrations must be renewed prior to August 1.
MONTHLY TAX RETURN FORMS
- Tax Return Instructions (.pdf)
- Tax Return Form (.pdf)
Fillable Form Nonfillable Form
- Supporting Schedule - to accompany Tax Return (.pdf)
Fillable Form Under development
NOTE: Motor Fuel tax returns are due on or before the last day of each calendar month for the immediately preceding calendar month.
INFORMATION and REPORTS