Item Coversheet

ASSEMBLY AGENDA/MANAGER'S REPORT
THE CITY AND BOROUGH OF JUNEAU, ALASKA

Ordinance 2021-29(b) An Ordinance Amending the Sales Tax Code and the Hotel-Motel Room Tax Code Regarding the Compensatory Collection Discount.

MANAGER'S REPORT:

This ordinance would change the current sales tax incentive for sellers timely filing and remitting sales tax in the CBJ from a percentage-of-tax to a flat $30 discount, regardless of filing frequency. Starting February 2022, this ordinance would also require sellers to timely file sales tax returns through the CBJ’s eGov Portal to receive the discount.  Approximately 12,350 paper returns are filed each year and wider use of the online eGov portal would improve the efficiencies in the CBJ Sales Tax Office.  This ordinance would also repeal the duplicative incentive for the timely filing of Hotel-Motel Room Tax returns.

 

The Assembly Finance Committee discussed this ordinance at its meetings on June 2, 2021, August 18, 2021 and September 1, 2021.

RECOMMENDATION:

The City Manager recommends the Assembly adopt this ordinance.

ATTACHMENTS:
DescriptionUpload DateType
Ord 2021-29(b)9/8/2021Ordinance