STX Information Video

 

STX Online Registration Instructions

 

STX Online Filing Instructions

 

Q: How do I register my business for sales tax collection?
A: To register your business for sales tax collection, visit the Kenai Peninsula Borough website (www.kpb.us/salestax). The registration application is available to be printed under sales tax forms or you can register completely online. For instructions on how to register online, click here.

Q: Should my business be registered for Sales Tax with the Kenai Peninsula Borough?
A: If your business has a physical presence in the Kenai Peninsula Borough through brick/mortar location, warehouse, delivery, or representative you should be registered with the KPB. Additionally, if you are providing a service within the KPB you should report the sales directly to the Kenai Peninsula.
(For information regarding remote sellers sale tax, review the Sales Tax Code 5.19)

Q: When is sales tax due?
A: Sales tax returns are due one month and one day after the filing period ends. Example: Filing period ending 06/2021 is due by August 1. (To view the 2021 filing schedule, click here.)

Q: Where can I find a list of businesses registered with KPB for sales tax?
A: View the list here. This is a public list of businesses that are registered with the Kenai Peninsula Borough for sales tax collection. The list is updated quarterly.

Q: Where can I find the sales tax rates for the Kenai Peninsula Borough?
A: The sales tax rates are available under Sales Tax Forms. The form is titled ‘Sales Tax Quick Facts’.

Q: How do I know if an address is inside or outside city limits?
A: Under the Sales Tax Department Homepage, select “Sales Tax Lookup.” You can enter a physical address and it will tell you the different sales tax rate. Additionally, jurisdiction boundary maps are available under “Sales Tax Information.”

Q: Is rental income taxable?
A: Yes. Rental properties are considered taxable. If you receive rent for land, buildings, or dwelling units, you are in the business of being a landlord. Click here for Tips for Landlord/Lodging providers.

Q: Is there a minimum threshold for sales tax registration requirement?
A: All businesses are required to register for sales tax. If you know your business will not exceed $2,500 gross sales, you may complete the ‘Initial Affidavit of Annual Gross Sales Under $2,500’, and will not be required to file with the Kenai Peninsula Borough.

Q: What is considered non-prepared food?
A: A non-prepared food is considered a prepackaged grocery item that is also eligible to be purchased with food stamps.

Q: Can I pay over the phone?
A: No. Payment options include online paying by accessing your sales tax portal at salestax.kpb.us, physically delivering the payment to the Kenai Peninsula Borough building, or mailing the payment to 144 North Binkley St. Soldotna, AK 99669.

Q: How long does a business need to keep records for sales tax collection?
A: Every seller shall preserve suitable records of sales for a period of 3 years from the date of the return reporting such sales, and shall preserve for a period of 3 years all invoices of goods and merchandise purchased for resale, and all such other books, invoices and records as may be necessary to accurately determine the amount of taxes which the seller was obliged to collect.

Q: How do I close my sales tax account?
A: There are two ways to request to close your sales tax account: written request or check the box on the sales tax return form where it says “No longer conducting business.” The request in writing can be submitted via email or written letter. The request must include the sales tax account number, business name, date the business closed, and reason for closing.

2024 Filing Calendar

FILING FREQUENCY

FILING PERIOD

DUE DATE

Monthly

01/2024

3/1/2024 

Online 5:00pm

Monthly

02/2024

4/1/2024

Online 5:00pm

Monthly/Quarterly

03/2024

5/1/2024

Online 5:00pm

Monthly

04/2024

6/3/2024

Online 5:00pm

Monthly

05/2024

7/1/2024

Online 5:00pm

Monthly/Quarterly

06/2024

8/1/2024

Online 5:00pm

Monthly

07/2024

9/2/2024

Online 5:00pm

Monthly

08/2024

10/1/2024

Online 5:00pm

Monthly/Quarterly

09/2024

11/1/2024

Online 5:00pm

Monthly

10/2024

12/2/2024

Online 5:00pm

Monthly

11/2024

1/1/2025

Online 5:00pm

Monthly/Quarterly/Annual

12/2024

2/3/2025

Online 5:00pm

Return to the Sales Tax homepage

Subcategories

Through a comprehensive survey, we sought your input and we listened.

We conducted a comprehensive survey of residents to improve boroughwide services to the public. Thousands participated in the survey by answering our questions and providing valuable comments. Your documented comments and feedback are directly helping guide improvements to road service and the many other roles the borough plays on the Kenai. We will continue to ensure that KPB residents receive quality services that they pay for at the lowest cost possible.

We balanced the budget, cut wasteful spending, and lowered your taxes.

We have placed ourselves in the shoes of the taxpayer. Under the Micciche administration, for the first time in a decade, a balanced boroughwide budget was passed by the assembly. We accomplished this while reducing your mill rate (property taxes). Prior to my administration, the previous two years saw a 16% increase in the KPB budget. The Micciche administration’s overall budget increased by only 2.55%. The general fund budget was also reduced from last year’s and, leading by example, my Mayor’s Department budget decreased as well.

We supported our students – including home school families.

Working with the Kenai Peninsula School District, we are helping to bolster and improve home-school options. Trying to see things through the eyes of home-school parents, students and families helps us be responsive to the 30% of our students who are home-schooled. It is imperative that we understand and meet their needs.

We are ensuring that Emergency Services are efficient and effective.

We are working to make KPB Emergency Services as efficient as possible to better serve the people of the Kenai. Our view and current national practices demonstrate that combined regional services are far more efficient, and effective, and are provided at a lower cost to taxpayers than many smaller service areas. We also procured and distributed life-saving extrication equipment for our emergency responders to help them meet the highway rescue challenges faced in rural areas of the borough.

We updated anti-harassment and anti-bullying policies to protect employees and taxpayers.

We updated and implemented anti-harassment and anti-bullying policies to ensure the safety of KPB employees and protect taxpayers from legal and settlement costs. This includes a confidential reporting system, a mixed-gender review panel, and improved public official bonding requirements to protect the borough from financial liability.

We condemned and removed the Zipmart in Sterling eliminating a serious danger to children and youth.

We responded in record time to condemn and remove the collapsing Zipmart building in Sterling, which had become a serious hazard to children and youth in a location right next to the elementary school and the community center.

We are ensuring that our elections are safe, secure, transparent, and accurate.

We created a limited-in-scope ordinance that will update and clarify borough code regarding KPB elections. These changes will ensure that our elections continue to be safe, secure, transparent and accurate. A few of the improvements this ordinance will make include giving more information to the public about when the canvass board meets, requiring the hand-counting of ballots in at least one randomly selected precinct even in the absence of any discrepancies, creating a clear process for write-in candidates, and adding additional and improved viewing areas for citizen election observers.

We created partnerships with state and federal agencies to effectively meet challenges facing KPB.

We are tackling long-standing issues within the borough in partnership with KPB constituents, local governments and state and federal agencies. These issues include K-Beach and Eastern Peninsula flooding, KPB housing shortages (particularly in the southern and eastern Kenai Peninsula), rural emergency services support, and communication service gaps. We are also mitigating the overregulation of our citizens through common-sense solutions in partnership with those we serve within the KPB.

We have administered over 40 capital improvement projects improving quality of life.

We awarded 44 capital improvement and professional services design contracts, as well as servicing pass-through funding to the private sector and non-profit grant recipients for services ranging from senior citizen programs to community groups. Funded projects include the new Central Emergency Service station, the new Soldotna Elementary School, CPH and SPH hospital projects, Eastway Road drainage improvements, the replacement of siding on Homer Elementary School, and many others.

We improved Solid Waste Management by reducing usable items in our landfills and reopening the “Sterling Mall”.

We made improvements to KPB Solid Waste Management to reduce the enormous cost increases in that department that have occurred in previous years. We have reopened reuse areas, such as the “Sterling Mall” and are evaluating how to further reduce storing marketable materials in perpetuity in our landfills. The team is also evaluating the most efficient methods to reduce and process regulated leachate to reduce costs to taxpayers.

We fought to ensure that critical funding would not be reduced to any of our KPB Senior Citizens Centers.

In accordance with KPB code, senior center funding is redistributed every 10 years after the census is conducted and shows how many seniors currently live in each area of the borough. Many centers had their funding increased through the current formula in the FY24 budget, but several were dramatically reduced. Working with KPB staff, Mayor Micciche created a “hold harmless” solution to fully fund all centers and to ensure that none of our seniors will go without critical services. The “hold harmless” solution passed the assembly unanimously.

We harnessed your expertise to help us be more efficient in providing quality services at the lowest cost.

We have created open lines of communication so that all citizens can participate in our efforts to challenge how the KPB does business through common-sense solutions to long-standing, inefficient practices. Government is known for falling into ruts of inefficiency. By working with you, we are challenging each department to break out of long-standing ruts and take the fast road of maximum efficiency. In other words, we seek to provide quality services at the lowest cost to the taxpayer with an objective to keep the KPB affordable today, tomorrow, and for our kids and grandkids.