A. Alaska State Fair Business License. For all sales made during and at the Alaska State Fair under a special city business license for sales at the Alaska State Fair only, the sales tax return and related remittance of sales tax are due and must be received on or before the last day of October in the year of the sales, on tax returns provided by the city. The failure of the U.S. Postal Service or any private delivery service to make timely delivery of a sales tax return or the related remittance of sales tax shall not excuse an untimely filing or remittance. Payments made by mail, drop box, or in person must be received by the close of business on the last business day of October prior to the due date when the due date falls on a Saturday, Sunday, or city or federal holiday. Each Alaska State Fair business license holder shall file a sales tax return even though no tax may be due.

B. Special Events Business License. For all sellers only operating at a special event inside Palmer city limits, the sales tax return and the related remittance of sales tax are due and must be received on or before the last day of the month immediately following the month the special event occurred, on tax returns provided by the city. The failure of the U.S. Postal Service or any private delivery service to make timely delivery of a sales tax shall not excuse an untimely filing or remittance. Payments made by mail, drop box, or in person must be received by the close of business on the last business day prior to the due date when the due date falls on a Saturday, Sunday, or city or federal holiday. Every special event business license holder shall file a sales tax return even though no tax may be due. (Ord. 21-020 § 7, 2021; Ord. 20-002 § 3, 2020)