Online Hotel-Motel Room Tax Report
Hotel-Motel Room Tax Report
Due Dates, Penalty & Fine Information
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|
February 16 to March 15
March 16 to April 15
April 16 to May 15
May 16 to June 15
June 16 to July 15
July 16 to August 15
August 16 to September 15
September 16 to October 15
October 16 to November 15
November 16 to December 15
December 16 to January 15
January 16 to 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.
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).
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.
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.