Instructions For Alaska Commercial Passenger Vessel Excise Tax Monthly Return

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Instructions for Alaska Commercial Passenger
Vessel Excise Tax Monthly Return
General Information
If you think your bank account has a debit block, contact your
bank before making an online payment to register the State of
A person providing travel to a passenger aboard a commercial
Alaska as an authorized ACH debit originator. The company ID
vessel for which the Commercial Passenger Vessel (CPV) Excise
for the Alaska Department of Revenue is 0000902050.
Tax is payable shall collect the tax and submit a monthly return to
the Department. The amount of tax collected by voyage, number
ACH Credit (Credit Cards) - OTIS cannot accept ACH credit or
of passengers, local levies collected and ports of call must be
credit card transactions for this tax program.
reported for each commercial passenger vessel that provided
overnight accommodations on the state’s marine water during the
Wire Transfers - If you are paying by wire transfer, log on to
prior calendar month. The monthly tax return and remittance of
OTIS at for instructions.
the collected tax are due to the Department on the last day of the
month following the month in which the voyages were completed.
Checks - Note that if your total payment exceeds $100,000 you
are required to pay electronically or by wire transfer. If you are
Tax Rates And Collection
paying by check, make your check payable to the State of Alaska
CPV Excise Tax statutes (AS 43.52.200-295) levy an excise tax of
and mail it with your return or OTIS payment voucher to:
$34.50 a passenger per voyage. The tax must be collected from the
passenger on or before the completion of the voyage, regardless
TAX DIVISION
of billing practices, installment agreements, credit procedures or
ALASKA DEPARTMENT OF REVENUE
bad debts. The tax also applies to passengers who are provided
PO BOX 110420
a voyage under a promotion, contest or other agreement for
JUNEAU AK 99811-0420
which the passenger did not compensate the company or person
providing travel aboard the commercial vessel.
Penalties
Late filing of return. Returns not filed by the due date are subject
Tax Reduction For Local Levies
to a failure to file penalty of 5% of the unpaid tax for each 30-day
The CPV tax is reduced by the total amount of a tax on the
period or portion of a period the return is late, up to a maximum
passenger traveling on a commercial passenger vessel that is
of 25%.
imposed and collected by Juneau and Ketchikan. A local levy
reduction is allowed only if the passenger is subject to the CPV
Late payment of tax. If the full amount of tax is not paid when
Excise Tax.
due, the return is subject to a failure to pay penalty of 5% of
the unpaid tax for each 30-day period or portion of a period the
payment is late, up to a maximum of 25%. If during any period
Exemptions
The tax imposed by AS 43.52.200-43.52.295 does not apply to
or portion of a period, both the failure to file and failure to pay
passengers on board a commercial passenger vessel that does
penalties are applicable, only the failure to file penalty is imposed.
not anchor or moor in state marine waters with the intent to allow
Interest
passengers to disembark.
Under Alaska Statute 43.05.225, interest will be assessed on any
unpaid or delinquent tax. Interest is compounded quarterly at the
How To File
applicable rate for each quarter. Refer to or
File an online return – File your Commercial Passenger Vessel
contact the Tax Division for applicable rates.
Excise Tax Monthly Tax Return using the Online Tax Information
System (OTIS) at: . You may also pay your
Line By Line Instructions
tax online at this site.
Schedule A - Commercial Passenger Vessel Excise Tax
Calculation
File a paper return - Mail completed return to:
Line 1 - Enter total passengers from Schedule B.
TAX DIVISION
ALASKA DEPARTMENT OF REVENUE
Line 3 - Enter the tax. Multiply the total number of passengers on
PO BOX 110420
line 1 by the tax rate on line 2.
JUNEAU AK 99811-0420
Line 4 - Enter the total levies collected from Schedule D.
Payment
Pay your taxes using the Online Tax Information System (OTIS) at
Line 5 - Enter total tax (line 3 less line 4).
. Note that you must be an existing taxpayer
with the Tax Division to pay electronically. If you are a first-time
Line 6 - f this is an amended return, enter in the amount previously
taxpayer, contact the Tax Division at (907) 465-2320 or visit www.
paid on the original return. If this is not an amended return, leave
tax.alaska.gov for information.
this line blank.
ACH Debit (EFT) - OTIS accommodates Automated Clearing
Line 7 - Enter the total amount of Commercial Passenger Vessel
House (ACH) debit payments. If your bank account has a
Excise Tax due (subtract line 6 from line 5).
debit block, your online payment request will be rejected by
your bank. Rejected payments may result in late payment
penalties and/or interest.
0405210i - Rev 10/12 - page 1

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