Please refer to the Municipal Code for detailed explanations at https://wasilla.municipal.codes/.

Business License Questions

Why do I need a City of Wasilla Business License?

A license is required for all businesses either located in the City or selling, renting or providing service inside the City. The business license registers the business to collect the City sales tax. Before engaging in business in the city, a person shall first apply to do so, and pay the required fee. A license is issued for each line of business and for each location that is inside the City limits. There is no charge for a secondary license for businesses under the same name with multiple locations in the City or for businesses with multiple lines of business. Nonprofit organizations conducting business are required to obtain a city business license at no cost. The City offers two types of licenses, annual and a special event license good for seven consecutive days.  Businesses making sales delivered into the City without physical presence and meeting sales thresholds set out under WMC5.16. will need to register and remit sales tax to the Alaska Remote Sellers Sales Tax Commission.

Do I need any other licenses to do business in Wasilla city limits?

Possibly. The State of Alaska and the Matanuska-Susitna Borough have licensing requirements. Businesses are encouraged to check requirements and exemptions to assure compliance with their statutes. The Finance Department has state and borough license applications on hand, but we do not process them in our office. They are processed at their respective addresses listed on the applications.

How long is the City of Wasilla business license good for?

The annual license is valid through December 31st of each calendar year. Renewal must be made by January 31st to remain current.  The special event license is good for seven consecutive days from the date of the event.

Do I have to display the city license?

The city license shall be displayed prominently at the place of business; any seller who has no regular place of business shall display such license upon request.

If I sell my business can I transfer the license to the new owner?

No, licenses are non-transferable. If you close a business you are required to surrender your old license to the city, submit a final sales tax report and report this closure either in writing or through the online account..

If it's close to the end of the year will I have to obtain a new license the following year?

Newly established businesses applying for a city business license on/after December 1st, each year, will be issued a license valid through the following calendar year.

Is the information on the Business License confidential?

The personal information obtained from owners, members and officers as well as their signatures is kept confidential. All other information on the license application is public knowledge.

I am already registered with the City. Do I need to register again?

No, unless you are due for renewal. All existing businesses are already in this new system. You must link your business account to your User Login with the Account Number and Activation Code sent to you in your Registration Letter.

Sales Tax Questions

If I fail to remit sales tax can I lose my license?

Yes, the license may be revoked or suspended if the seller fails to remit delinquent sales taxes, penalty and interest within thirty (30) days after notice. It is then unlawful for a seller to engage in business without a current city business license.

Do I have to charge and collect the city sales tax and what sales are taxable?

Yes, the city of Wasilla sales tax is imposed and collected pursuant to the authority granted by Alaska Statutes (Section 29.45.700 et. Seq.) This sales tax is to be liberally construed and includes all sales, rentals and service activities delivered or provided in the City unless listed as exempt under WMC 5.16.050. Rev 3/1/2020 3/13/2020

Does everyone get charged sales tax?

Yes, everyone is charged sales tax. Only those payers who have evidence of a current City of Wasilla sales tax exemption, obtained through the Finance Department at City Hall, will not be charged.  WMC 5.16.170 provides a business retain documentation of each exemption that is granted.

What is the most sales tax charged on a sale?

The first $500 a sale or transaction is taxed at the current 2.5% rate. This equates to cap of $12.50 per transaction. A single payment for services that span more than one month shall be allocated pro rata to each one-month period for the term of the transaction. The cap would apply to the pro rata amount.

May I pay the sales tax myself and not charge the customer?

Please read WMC 5.16.100 Collection of sales tax---Addition & separate statement or call the Sales Tax Administrator at (907) 373-9088 for further information regarding this option.

What if I didn't collect any sales tax during a month?

A business must file the required sales tax returns and remit payment each month. All sales inside the City must be reported. Businesses with no sales or only exempt sales are required to file a zero return. A business may pre-file zero when it's known no business activity will take place by requesting a tax form be assigned for the months the business would like to file zero through indicated the months to file zero. Failure to report will result in an estimation of tax due and a violation fine of $50, in addition to penalty, interest and fees associated with late tax.

What if I don't pay the city the sales tax I charged my customers?

The city follows a regular request pattern for the remittance of the sales tax. Failure to pay the tax results in the revocation of your business license. Returns received after the due date or incomplete returns unable to be processed by the due date are subject to a late fee of $25.00. Delinquent sales tax is subject to penalty of 5% for each month late up to a 20% penalty, as well as 15% daily interest. A $50.00 ordinance violation is assessed for each month that is not reported and the City must estimate the tax due. Per WMC 5.16.180 D a lien may be placed against your real and personal property for delinquent sales tax. The city employs Cornerstone Credit Services to handle its collections.

When must I submit the sales tax to the city?

Each month a tax form will be mailed to the address of record with the printed due date. Returns and payment must be received in our office by 5:00 p.m. on the last BUSINESS day (not the last day) of the month following the reporting period. Postmarks are not considered. The drop boxes are checked at 5:00 p.m. on the last business day. Therefore, anything placed in them after that time is considered delinquent and subject to penalty and interest charges. For your convenience a schedule is available in our office and the website of the scheduled due dates.

What if I don't receive a sales tax form or other notices?

Sales tax returns are automatically assigned on the first of every month on this website once your business license is approved. If you do not see a return in your Business Center on this site at the start of a new month, please reach out to support at the number or email at the bottom of this page.

What if I submit my sales tax after the due date? Can the penalty be waived?

If all the delinquent tax, penalty and interest are paid within 45 business days after the date of delinquency or penalty the taxpayer may request in writing that the Finance Director waive the penalty ONE TIME in any period of 24 consecutive months. See WMC 5:16:120-150 for more details or reach out to support to request a Sales Tax Penalty Waiver Request Form. .

Other Questions

Definition of Taxable Period

"Taxable Period" means a calendar month.

Due Date for filing of tax return and payment of Tax for a Taxable Period:

Your tax return and payment of the amount of Tax owed for a given Taxable Period are due by 5pm Alaska Time on the last business day of the month immediately following the Taxable Period. For example, July 31^st is the Due Date for the tax return and Tax owed for the month of June. (A separate tax return must be filed for each location where sales subject to the tax are made.  Contact the City Sales Tax Administrator if you wish to combine locations to one tax account.)

2% Discount for Prompt Payment

If your tax return and payment of the Tax owed for a given Taxable Period are paid by 5pm on the last business day of the month in which they are due, you will see a deduction of 2% of the Tax to be remitted for that period as a discount for prompt payment.

Delinquency Date for filing of tax return and payment of Tax for a Taxable Period

Your tax return and payment of the amount of Tax owed for a given Taxable Period are considered delinquent on the 1st calendar day following the last business day of the month immediately following the tax period. For example, August 1 is the Delinquency Date for the tax return and Tax owed for the month of June which is due by July 31st. October 31st , is the Delinquency Date for a return for September due on the last business day of October 30th.

Penalty and interest charges for failure to file tax return or pay Tax owed before Delinquency Date

If your tax return and payment in full of the Tax owed for a given Taxable Period are not postmarked or hand-delivered to the City before the Taxable Period's Delinquency Date, you are required to pay a penalty of 5% Tax owed for that period for each month or fraction of a month from the Delinquency Date until the tax return is filed and the unpaid Tax is paid, up to a maximum total penalty of 20% of the unpaid amount of Tax due for that period. There is also an additional $25 late filing penalty in addition to the 5%. You are also required to pay interest on any delinquent amount of unpaid Tax at the annual rate of 15% of the unpaid Tax, calculated daily from the Delinquency Date until the date the unpaid Tax is paid.

Collection enforcement procedures for failure to file tax return or submit payment of Tax owed for a Taxable Period:

1) 30 days after Due Date -A courtesy Notice of Delinquency will be sent shortly after the Delinquency Date.

2) 45 days after Due Date -A Proposed Assessment of the tax, penalty and interest owed will be prepared and a Notice of Proposed Assessment will be sent.

3) 90 days after Due Date -A Final Assessment will be issued and a Notice of Final Assessment will be sent.

4) 15 days after Final Assessment or Payment Demand Notice is issued - A Certificate of Indebtedness may be filed creating a lien on your and/or your business's property.

5) The City may take the following other collection enforcement actions:

• Revocation of your Business License.

• Institution of proceedings in a court of law to enjoin you from continuing to operate your business.

The amount of tax reported on a tax return filed for a given Taxable Period is considered an admission of the amount of tax owed for that period. You will be sent a Delinquent Notice for any amount reported on your return for which payment is not included with the tax return.

Tax return required regardless of whether taxable gross receipts are collected

If you have zero taxable gross receipts for any period, you must still file a tax return for that period and report zero gross receipts on your tax return.

Requirement to keep records of gross receipts

Any person who engages in sales subject to the Tax must keep for a period of at least 4 years complete and adequate records showing the gross receipts from all taxable sales, including normal books of account, all bills, receipts, purchase invoices, sales invoices, cash register tapes, or other documents of original entry supporting the entries in the books of account, and all schedules or working papers used for preparing federal or state tax returns or tax forms.

Requirements when you close, move, sell or otherwise transfer ownership of your business:

lf your business closes or moves or if you sell or otherwise transfer ownership of the business to another person, your City Business License A&P Tax Permit expires as described above and request to close must be made within 15 days. If the business moves, you must apply for and obtain a new Business License to do business at the new location. If there is a new owner of the business, the new owner must apply for and obtain a new Business License issued in its name to do business at that location.

What if I am unable to use the online system?

Please contact the City at 907.373.9088 or salestax@cityofwasilla.gov. The City will mail you a license and/or tax return form which you will need to complete and mail back to the City of Wasilla or may be downloaded from the City website.

How do I amend a return?

Please email salestax@ci.wasilla.ak.us letting us know you need to file an amended return. In the email please include:

1) Your six digit license / account number, and business name

2) Period you need to amend (i.e. Jan. 2019 form due Feb. 28th)

3) If you overpaid or underpaid your original form

4) Brief explanation as to why the form needs to be amended

Once we receive this email we will review your account and send you further instructions.

I need to close my account. What do I do?

Please email the City of Wasilla at salestax@ci.wasilla.ak.us. Please include the closure date, account number, and the reason you are closing the account.

What types of assistance can GovOS provide to me?

GovOS can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in GovOS, please reach out to our support team. We can always reach out to the City on your behalf if we need their assistance with one of your questions. You can reach GovOS at blt.str.support@govos.com and by phone at (888) 751-1911.

Where are my tax forms? My Action Center is empty.

Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, for monthly filers, the January 2020 tax forms will be available in your Action Center on February 1, 2020. If you do not see the forms you expected, simply contact MUNIRevs support for assistance.

Can I manage multiple businesses with one login?

Yes - to do so, click Add accounts from your user login under Manage Your Account(s). You will need your 6 digit Account Number and the MUNIRevs Activation Code to connect to an existing business record.

Can a business have more than one user?

Yes, each business can have an unlimited number of users. Each user is required to provide the 6 digit Account Number and the MUNIRevs Activation code to be authorized to connect to an existing business record. 

I did not receive or I misplaced the letter with my activation code. What do I do?

Contact GovOS blt.str.support@govos.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on business accounts, you will need written (e-mail) permission from a registered owner or officer of the business for us to provide you with a new activation code. 

Can I file a Zero File tax return through GovOS?

To file a zero file tax form, select your tax form from your Action Center. Then, complete the required information on the remittance, including Gross Sales and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File return.

What payment types are accepted by the City through GovOS?

The City accepts ACH Debit (e-check) as well as the following major credit cards: Mastercard, Visa & Discover. American Express is not accepted. 

Can I schedule a payment in GovOS?

For your security, GovOS does not store any payment information in the system. You will need to enter your desired payment information each time you check out.

I'm trying to pay with an Online Check, but the transaction keeps failing. What do I do?

Please email blt.str.support@govos.com for assistance.

What if I want to file my report online but mail in my check or pay in person?

This new system will allow you to file online and make your payment separately by mail or in person. However, please note that your filing will not be considered complete until the City receives your payment. The City will honor the date the form is received in person, not the post mark date. Late payments may result in lost discounts, penalties, and interest.

How do I change the User on a Business?

All users need to register, just as you did, by going to the home page (i.e. https://wasilla.munirevs.com). They will click on the "Go" button under "New Users". They will also need the 6 digit account number and Activation Code for the business.

I forgot my password. What do I do? 

From the Log In page, click the "Forgot your password" link and follow the instructions that will be e-mailed to the User's registered e-mail address.

Do I have to login to GovOS to see my alerts and reminders?

No. All alerts are e-mailed to your authenticated email address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center. 

When contacting support, be sure to include the jurisdiction (Wasilla) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!