(aka “Bed Tax” or “Hotel/Motel Tax”)
Anchorage Municipal Code (AMC) Chapter 12.20 authorizes the collection of a 12% sales tax on room rental transactions. Titled "Room Tax", AMC 12.20 actually applies to a broad spectrum of lodging businesses (called operators), including hotels, motels, inns, corporate suites, bed and breakfasts, rooming houses, condominiums, vacation rentals and apartments. The tax is also referred to by a variety of names, including bed tax, occupancy tax and hotel tax.
Note: You will need Acrobat Reader to view .pdf documents, click here to download the latest version from Adobe.
AMC Chapter 12.20 and Anchorage Ordinances
AMC 12.20 (hyperlink) Note: The Revisor of Ordinances publishes updates approximately three times per year. Ordinances passed since the last update are listed on the page opened by clicking the link above for AMC 12.20. Ordinances may also be found on the Anchorage Assembly's web page. To use the code, please click on the + to the left of Title 12 Taxation and then click on Chapter 12.20 Room Tax.
Anchorage Ordinance 2012-105(S) Amending the Room Tax Code
The Anchorage Assembly adopted AO 2012-105(S) on December 18, 2012. The ordinance included two important changes:
- Operators offering 110 or more rooms are required to file monthly information returns for the first and second months of each quarter. The quarterly tax returns and remittances remain unchanged.
- Provisions related to hostelling have been updated to conform with current industry practices.
AO 2012-105(S) may be obtained by selecting the following links:
The PDF for AO 2012-105(S) includes AM 717-2012, which discussed only the changes to Sections 1, 2 and 8 in the substitute ordinance . The discussions in AM 607-2012 for the remaining sections were unchanged.
Application, Tax Return Form and Related Materials
If you need to file an amended tax return for periods prior to 2006, please contact Treasury for instructions.
Note: Only active Informationals are listed below.
Credit Cards of Alaska School Districts and Alaska Local Governments
Treasury will issue a letter of determination to an Alaska school district or an Alaska local government entity after it has provided sufficient documentation to demonstrate that the entity's credit card qualifies as a direct payment pursuant to the definition of "paid direct" in AMC 12.20.022.. The letter of determination will note that the rental(s) paid for with the specified credit card qualify for tax-exempt treatment. The representative of an Alaska school district or local government should provide a copy of this letter of determination to the lodging facility when requesting tax-exempt status.
Alaska schools districts and local government entities should contact Treasury if they wish to obtain a letter of determination.
Miscellaneous Lists and Reports