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Public Accommodation Tax
Overview
The City of Valdez currently has a 6% Public Accommodation Tax detailed in the Valdez Municipal Code Chapter 3.24. The tax is charged by Hotels, Motels, Bed & Breakfasts, Inns, Boarding Houses, apartments within a hotel/motel (unless under lease to same person/company for a minimum of six months, and any facility which is occupied, or intended and occupied for occupancy by guests. The tax collected is primarily used by the Valdez Convention & Visitor's Bureau (90%) to finance their budget to promote tourism in Valdez.

Requirements
Operators of a public accommodation (Hotels, Motels, Bed & Breakfasts, Inns, Boarding Houses, apartments within a hotel/motel) are required to apply for a Certificate of Registration for Public Accommodation Tax to collect tax and obtain authorization from the City of Valdez. However, failure to apply for this authorization does not waive the obligation to collect and remit the tax and, in addition, would be subject to various penalties. The application is required only at the original time of application for a Business Registration and need not be renewed each year along with the Renewal for Business Registration.

Quarterly Public Accommodation Tax Return
Tax must be collected from the guest and remitted to City of Valdez with the quarterly Public Accommodation Tax Return no later than the last business day of the month following a calendar quarter. Tax returns must be filled every quarter even if the reported rentals are zero. Tax return deadlines are: 
  • April 30
  • July 31
  • October 31
  • January 31

Penalty
The Penalty for a delinquent remittance is 10.5% or a minimum of $100.00, whichever is more. Interest charges are 10.5% per year on the delinquent tax. Continuing delinquency is further subject to Civil Penalties as outlined in the Valdez City Code. Failure to report and remit is subject to payment under a Notice of Delinquency prepared by the City of Valdez.