Raw Fish Tax
Raw Fish Tax FAQs:Do I need to Register as a Processor in Bristol Bay Borough?
All buyers purchasing raw fish shall file an application for a certificate of registration from
Bristol Bay Borough. This application must be filed annually and not more than one day after
the beginning of the purchase of fish. (BBB Code 3.16.130)
Can I transfer the Registration Certificate to new owner if I sell my processing business?
The certificate of registration is non-assignable and nontransferable and must be surrendered
to the Borough Manager by the buyer to whom it was issued upon his ceasing to do business
with the Borough. The successor buyer is required to file a new application for a certificate of
registration. (BBB Code 3.16.150)
What happens if I don’t get a certificate of registration?
A penalty of $300 for failure to obtain a certificate of registration within one day from the date
of receiving raw fish. And a $300 per day penalty for each day of business of operation
thereafter. (BBB Code 3.16.220)
Do I need to pay a raw fish tax?
If you own a business that purchases raw fish, even from yourself, you are subject to pay a raw
fish tax. A levied sales tax of 3% on the sale of all raw fish harvested or sold within the
boundaries of Bristol Bay Borough, measured by their gross sale value is paid by fisher buyers.
(BBB Code 3.16.020)
All sales taxes collected or which should have been collected are Borough moneys held in trust
for the account of the Borough by the buyer. (BBB Code 3.16.040)
How much is the Raw Fish Tax?
The raw fish tax is three percent (3%) on the sale of all raw fish harvested or sold within the
boundaries of the Borough. (BBB Code 3.16.020)
How do I submit a raw fish tax return?
Fill out a Raw Fish Tax Return including all raw fish tickets (an excel spreadsheet/condensed
version of these tickets will be acceptable). The Raw Fish Tax Return will not be considered
valid without including these tickets and will be subject to penalty without them. (BBB Code
3.16.050)
When is the Raw Fish Tax Return and payment due?
The Raw Fish Tax Return, raw fish tickets and payment must be transmitted to the Borough on
or before the fifteenth day (15th) of each calendar month following the calendar month in
which the taxes were collected. The buyer is liable for payment of the full amount of any taxes
due whether such taxes were collected or not by the buyer. For example, if you file a return for
the month of June, the return and payment will be due on or before the 15th of July. (BBB Code
3.16.050)
How often do I submit a Raw Fish Tax Return?
A Raw Fish Tax Return is due each month, even if there are no taxes due. If there are no taxes
due, please state the reason why. For example, “Not in operation this month.” (Tax Code
3.16.070)
I didn’t file a return, what should I do?
File a return for the month as soon as possible. An initial penalty of ten percent (10%) will be
added to the month due and five percent each month thereafter. (Tax Code 3.16.230)
How do I file an amended Raw Fish Tax Return?
An amended Raw Fish Tax Return is for a change in pricing on the fish caught. An Raw Fish Tax
Return Amendment can be filled out with updated information. Submit to the Borough tax
clerk with any amended tax payment.
How do I claim an exemption on the Raw Fish Tax Return?
If you believe your transactions are exempt from tax, please fill out a Protest of Tax Form (link)
and submit the Borough Tax Clerk. This protest needs to be received within five days of the next
scheduled Borough Assembly meeting in order for it to be on the agenda. A public hearing will
be held with an opportunity for all parties of interest to be heard and a determination will be
made.
