Raw Fish Sales or Severance Tax

The raw fish sales tax went into effect June 1, 2012. 

For SEAFOOD PROCESSORS purchasing raw fish severed in the annexed area: 

• annually, complete a Raw Fish Sales Tax Certificate of Registration Application and submit to the City. 

The completed application form is due no later than one day after the beginning of the purchase of raw fish.  The City, in turn, will forward a certificate and the raw fish tax forms.  Tax forms can also be downloaded from the City's website.  

Quarterly raw seafood produce tax returns and remittance must be filed by the 30th of the month following the calendar in which taxes were collected. 

Payment Schedule is as follows:

Raw Fish Sales and Severance Tax Refunds
A taxpayer is eligible for a partial refund of raw fish tax if they fall into one of two categories:

1. Low Income - a low income fisher is eligible for a refund of fifty percent of the tax paid. Qualifications:
   • Household income, assets, and financial resources fall within the eligibility standards for the food stamp program; or
   • Who has paid a reduced price annual fee for the taxpayer's fishing permit for the calendar year which raw fish tax was collected from the taxpayer.
2. Real Property Owner - a taxpayer owning real property in Dillingham is eligible for a partial refund equal to fifty percent of the tax collected from the taxpayer up to a maximum refund equal to fifty percent of the property tax timely remitted to the City.

Apply for the Raw Fish Sales or Severance Tax Refund by December 31
Applications for a refund shall be filed during the period that begins November 1 and ends December 31 of each year.  Failure to submit a refund application by December 31 means that no refund is due to the taxpayer for that year.

*The taxpayer can apply for low income or real property tax refund, but not both.