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Online Hotel-Motel Room Tax Report
Hotel-Motel Room Tax Report
Complete the online Hotel-Motel Room Tax Report or download and manually complete the report (PDF).
Due Dates, Penalty & Fine Information
Refer to the Fairbanks North Star Borough Ordinance, Chapter 8.48.100 Hotel-Motel Room Tax and Chapter 1.20 Penalty Provisions for further details.
Penalties shall be imposed based on the date the return is received, or postmarked by the U.S. Postal Service, after the due date according to the following schedule:
| Monthly Filing & Quarterly Filing (Quarterly Filings) | Report/Payment Due Date | *Late Report Penalty $25 and Late Remittance Penalty 10% of the Taxes Due | **Additional Late Report/Late Payment Penalty 25% of Tax Due |
|---|---|---|---|
January | February 15 | February 16 to March 15 | March 15 |
February | March 15 | March 16 to April 15 | April 15 |
March | April 15 | April 16 to May 15 | May 15 |
April | May 15 | May 16 to June 15 | June 15 |
May | June 15 | June 16 to July 15 | July 15 |
June | July 15 | July 16 to August 15 | August 15 |
July | August 15 | August 16 to September 15 | September 15 |
August | September 15 | September 16 to October 15 | October 15 |
September | October 15 | October 16 to November 15 | November 15 |
October | November 15 | November 16 to December 15 | December 15 |
November | December 15 | December 16 to January 15 | January 15 |
December | January 15 | January 16 to February 15 | February 15 |
Due Date Extended
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.
No Advance Filing
Returns that are filed before the end of the filing period will not be accepted from any operator, regardless of the circumstances.
Additional Penalty
In addition to all other penalties in Chapter 1.20, an operator who violates any provision of that chapter is subject to a penalty of $1,000 per violation, in accordance with FNSBC 8.48.100(C).
Interest
Simple interest at a maximum rate of fifteen percent (0.15) per year shall accrue on all delinquent taxes, not including penalty and administrative fees, from the date due until paid in full.
2% Collection Compensation
Applies only to the Hotel-Motel Room Tax collected - line 4 of report. See Section 8.48.090(G). The operator shall be compensated the amount of two percent (0.02), not to exceed $250 per month, of the tax transmitted to the borough with a report that is timely filed with payment of all tax due. The deduction may not be taken if tax or penalty is due for any filing period.
Inactive Status
Request for inactive status must be received 30 day prior to desired inactivity period. The inactivity period must be a minimum of 90 days. The Hotel-Motel Room Tax Certificate of Registration must be surrendered during the inactivity period. All advertising must reflect unavailability during the time of inactivity. For further details see the Hotel-Motel Room Tax Information document (PDF) provided at time of registration.
Additional forms and information can be found on the Sales/Excise Tax Information page.