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.