Alcohol Tax Statistics
Tax summaries list the sales of alcoholic beverages retail sales and taxes collected by alcohol retailers. The tax summaries are based on monthly tax returns filed by registered alcoholic beverage retail sales retailers. AMC 12.65.200, Confidentiality of records, requires the Municipality protect financial information reported on the individual tax returns. Therefore, Treasury cannot provide more detailed breakouts of sales and tax if doing so would violate AMC 12.65.200.
Our intent in publishing these summary reports is to provide a general measure of alcoholic beverage sales activity within the Municipality in a timely manner. Please carefully read the disclaimers in the following section regarding the use of these reports.
Disclaimers
The tax return summary reports available on this web page are compiled from Alcoholic Beverages Retail Sales Tax Returns filed with the Municipality of Anchorage, and reflect the alcoholic beverages retail sales industry's activity and associated alcoholic beverages retail sales tax effects in particular time periods. For the current year only, the values for prior months are updated each time a new report is issued. However, once the report has been created for December each calendar year, the report will no longer be updated. Therefore, the balances shown in the summary reports do not include the effects of subsequent events, including but not necessarily limited to, the following:
- Undetected errors on Alcoholic Beverages Retail Sales Tax Returns filed with the Municipality,
- Unreported transactions as determined by a municipal audit of alcoholic beverages retail sales records,
- Prior year Alcoholic Beverages Retail Sales Tax Returns amended by a alcoholic beverages sales retailer, and/or
- Unremitted alcoholic beverages retail sales taxes due to the Municipality that become uncollectible.
Our analytical reviews shows that such excluded events are immaterial and would have a very minor impact (<1%) on the balances shown in these summary reports.
These summary reports have not been subjected to independent audit, are not a component of the official financial statements of the Municipality of Anchorage, and do not necessarily represent alcoholic beverages retail sales tax revenues received or recognized by the Municipality for a given year. The Municipality recognizes alcoholic beverages retail sales tax revenues in accordance with standards promulgated by the Governmental Accounting Standards Board (GASB). Please refer to the Municipality's Comprehensive Annual Financial Report (CAFR) for the total alcoholic beverages retail sales tax revenue recognized by the Municipality for a particular calendar year. The CAFRs for 2001 forward may be found by
clicking here.