|
Tax Type |
Rate |
2011 Due Dates |
2012 Due Dates |
Comments |
|
|
FISHERIES BUSINESS TAX |
|
Due: 15th day of the month following activity for taxes incurred in previous month |
Due: 15th day of the month following activity for taxes incurred in previous month |
Monthly Return |
|
|
All Other License Types |
|
|
|
Established Commercial Fisheries |
|
|
|
Floating Processor |
5% |
|
|
Salmon Cannery: Shore-based |
4.5% |
|
|
Shore-based Processor |
3% |
|
|
Exporting Unprocessed from Alaska to a |
3% |
|
|
Shore-based Processor |
|
|
|
Exporting Unprocessed from Alaska to a |
5% |
|
|
Floating Processor |
|
|
|
Developing Commercial Fisheries |
|
|
|
Floating Processor |
3% |
|
|
Shore-based Processor |
1% |
|
|
Exporting Unprocessed from Alaska to a |
1% |
|
|
Shore-based Processor |
|
|
|
Exporting Unprocessed from Alaska to a |
3% |
|
|
Floating Processor |
|
|
|
ALASKA SEAFOOD MARKETING ASSESSMENT |
0.5% |
Due: 15th day of the month following activity for taxes incurred in previous month |
Due: 15th day of the month following activity for taxes incurred in previous month |
Monthly Return |
|
|
|
|
|
SALMON ENHANCEMENT TAX |
|
Due: 15th day of the month following activity for taxes incurred in previous month |
Due: 15th day of the month following activity for taxes incurred in previous month |
Monthly Return |
|
|
|
|
Aquaculture Region: |
|
|
|
Southern Southeast |
3% |
|
|
Northern Southeast |
3% |
|
|
Prince William Sound |
2% |
|
|
Cook Inlet |
2% |
|
|
Kodiak |
2% |
|
|
Chignik |
2% |
|
|
SALMON ENHANCEMENT BUYER'S ANNUAL REPORT |
N/A |
Licensed Buyers only - By March 1, 2011 - for taxes incurred in 2010 |
Licensed Buyers only - By March 1, 2012- for taxes incurred in 2011 |
Annual Report |
|
|
|
REGIONAL SEAFOOD DEVELOPMENT TAX |
|
Due: 15th day of the month following activity for taxes incurred in previous month |
Due: 15th day of the month following activity for taxes incurred in previous month |
Monthly Return |
|
|
Development Region & Gear Type: |
|
|
|
PWS - Salmon Drift Gillnet |
1% |
|
|
PWS - Salmon Set Gillnet |
1% |
|
|
Bristol Bay - Salmon Drift Gillnet |
1% |
|
|
DIVE FISHERY MANAGEMENT ASSESSMENT |
|
Due: 15th day of the month following activity for taxes incurred in previous month |
Due: 15th day of the month following activity for taxes incurred in previous month |
Monthly Return |
|
|
Dive Region: Southeast |
|
|
|
Species: |
|
|
|
Geoduck |
7% |
|
|
Sea Cucumbers |
5% |
|
|
Sea Urchins |
7% |
|