Alcoholic Beverages Retail Sales Tax
On April 7, 2020, voters approved of Proposition 13 authorizing a 5% sales tax on the retail sales of alcoholic beverages, per Anchorage Ordinance (AO) 2019-148(S-1), As Amended. The Administration has enacted a new Municipal Code Chapter 12.65 Alcoholic Beverages Retail Sales Tax.
Anchorage Municipal Code (AMC)
Chapter 12.65 establishes the requirements and procedures for the administration, collection and enforcement of the alcohol retail sales tax.
Click on the following links to review each document:
AO 2019-148(S-1), As Amended (.pdf)
Proposition 13 Ballot (.pdf)
AO 2020-57(S): Assembly approved adminstrative/enforcement ordinance (.pdf)
New! Alcohol Tax Industry Presentation (.pdf)
- April 7, 2020 Municipal Election
April 21, 2020 Municipal Election Results certified
April 13 - May 18, 2020 Implementation ordinance drafting phase, with alcohol industry input requested
June 2, 2020 Introduction of Administration proposed administrative/enforcement ordinance (AMC 12.65)
June 23, 2020 Public Hearing/approval of Administration's ordinance
July 2020 Design/development of database, forms, online filing and website FAQ's
December 1, 2020 Open registration period for alcohol retailers
February 1, 2021 Alcoholic beverages retail sales tax assessment begins
March 31, 2021 First monthly filing due date for all registered retail alcohol operators
April 8, 2021 First tier late file and/or late pay penalty applied
April 15, 2021 Second tier late file and/or late pay penalty applied
Certificate of Registration Process
All Municipality of Anchorage based retailers that sell alcoholic beverages are required to register with Treasury. Obtaining the Certificate of Registration authorizes your business to collect the alcoholic beverages retail sales tax. For special events please contact the Treasury Department (907) 343-6670 for an alternative registration process.
Application for a Certificate of Registration
The application process is now open for the alcoholic beverages retail sales tax that will be effective on February 1, 2021. The application is designed to be completed and submitted online. If you require assistance and/or not able to complete the online form please contact the Treasury Department at (907) 343-6670 or email firstname.lastname@example.org.
For application for a certificate, use the following link:
New! Special Event Certificate of Registration
If you are already registered as an alcoholic beverages retailer and you are operating under a separate permit issued by the State of Alaska for an off-premise event you must apply for a temporary certificate of registration.
If you are not a registered alcoholic beverages retailer and operating under a special event permit issued by the State of Alaska where retail sales of alcoholic beverages are anticipated to exceed $5,000 you must apply for a temporary special use certificate of registration.
The tax return must be filed and the retail sales tax remitted by the last day after the end of each calendar month during which retail sales of alcoholic beverages occurred. A return must be filed by a licensee even if no retail sales of alcoholic beverages occurred during the month covered. See AMC 12.65.160 for details who must file.
Tax returns not timely filed and/or sales tax not timely remitted in full shall automatically incur penalties for failure to timely file and/or pay. See AMC 12.65.270 for additional details on these penalties.
Tax returns for which sales tax has not been timely remitted in full shall automatically incur interest on the unremitted tax balance due. See AMC 12.65 .260 for additional details on interest.
Online payments will be processed through Forte Payment Systems, a third-party vendor that is fully integrated within eGov service. The processing fee for all electronic checks will be as follows:
- $0 to $50,000.00 fee is $1.75
- $50,000.01 to $75,000.00 fee is $3.00
- $75,000.01 to $150,000.00 fee $10.00
- $150,000.01 to $250,000.00 fee is $15.00
Miscellaneous Lists and Reports
If you have additional questions or comments regarding the alcoholic beverages retail sales tax, please contact the Treasury Department, (907) 343-6670 or email email@example.com.