Community Aid & Accountability

Shared Fisheries Business Tax/Fishery Resource Landing Tax (SFBT/FRLT)

The Department’s Shared Fisheries Business Tax Program was created in 1990 to help municipalities impacted by the effects of the rapidly expanding offshore fish processing industry. A previously existing fish tax sharing program (commonly referred to as the Raw Fish Tax Program), administered by the Department of Revenue, shares back to municipalities half of the state fisheries business tax collected from fish processors operating inside municipal boundaries. The Department’s program extends tax sharing to include a sharing of fish taxes collected outside of municipal boundaries, primarily from floating processors. Applications are mailed to each eligible applicant by November 15 of each year and must be returned by February 15. Shared Fisheries Business Tax and Fishery Resource Landing Tax payments are issued in March of each fiscal year.

Important Notice:

The FY17 Shared Fisheries Application Forms have been delayed.  The application forms should be in the mail by the week of January 16th.  If you would like the application emailed to you, please send an email to Debi Kruse at  Please write in the subject line:  Email SFA to (name of community). Feel free to use the generic applications below if you need to present them your council prior to receiving your official application form:

Application Short Form

Application Long Form


For more information about the Shared Fisheries Business Tax/Fishery Resource Landing Tax program contact:

Debi Kruse

Local Government Specialist V
P.O. Box 110800
Juneau, AK 99811
Phone: 907-465-5541
Fax: 907-465-4761