Room Tax

Anchorage Municipal Code (AMC) Chapter 12.20 authorizes the collection of a 12% tax on short-term room rental transactions, which are rentals of less than 30 days of continuous occupancy. Room tax applies to a broad spectrum of lodging businesses (called operators), such as hotels, motels, inns, corporate suites, bed and breakfasts, rooming houses, townhomes, cabins, duplexes, condominiums, vacation rentals, seasonal rentals and apartments. Room tax may also be referred to by a variety of names, including bed tax, occupancy tax, transient occupancy tax and hotel tax.

Operators are required to register each individual rental business with Treasury prior to renting or offering to rent a room(s) (AMC 12.20.030). Operators have an obligation under AMC 12.20, otherwise referred to as a fiduciary duty, to timely collect, safeguard, and remit all room taxes due to the Municipality (AMC 12.20.035 & .040; see also AMC 8.15.060 & .010).

IMPORTANT NOTICE

On August 20, 2019, the Anchorage Assembly unanimously approve AO 2019-99(S)​ As Amended​​, which describes the requirements for a "hosting platform." Hosting platforms, such as Airbnb, VRBO and others, that facilitate short-term room rental transactions by connecting potential hosts and guests while also collecting money from guests.

• AO 2019-99(S) only applies to hosting platforms that receive payment including the tax on behalf of the operator.
  
• The ordinance requires hosting platforms that receive payment including tax to register withe the Municipality, collect, and remit tax on behalf of the operator to the Municipality.
  
• An operator who exclusively uses one or more registered hosting platforms to rent rooms will no longer have to separately register with Treasury to collect, safeguard, and remit room tax associated with registered hosting platform bookings.

For rental transactions initiated on or after November 1, 2019, operators offering and renting rooms through the VRBO.com or HomeAway.com hosting platform will no longer have the responsibility of separately registering with the Treasury Division, or for collecting and remitting room taxes on the transactions processed through VRBO.com or HomeAway.com. Operators who also offer and rent rooms via other methods will be able to deduct gross rents for any registered hosting platform​ transactions from total gross rents on the tax return. This same rule applies to all future registered hosting platforms.

Registered Hosting Platforms and Operators

Click he​re for a list of registered hosting platforms and operators. Treasury updates this list on a frequent basis.

Registration Process

• An operator must complete Treasury's application for a Certificate of Registration prior to renting or offering rooms for rent on a short-term basis (less than 30 consecutive days). Form is located below.
  NOTE: If an operator is exclusively renting or offering rooms for rent through a registered hosting platform, Treasury's application for a Certificate of Registration is not required.
• Treasury will review the application and determine whether the operator is required to provide a financial guarantee, and will inform the operator of the amount of the required guarantee (AMC 12.20.035). Operators with 3 or fewer rooms are generally exempt from providing a financial guarantee (AMC 12.20.035E).
• As applicable, the operator must provide the required guarantee before the application is considered complete.
• Upon approval of the application, Treasury will issue the Certificate of Registration authorizing short-term rentals in the Municipality and mail it to the operator. The Certificate must be displayed at the lodging facility where it can be readily viewed by members of the public.
• The operator is then authorized to conduct business under AMC 12.20, and therefore must understand and comply with all provisions of the code.
• Room tax returns and payments are due within 30 days after the end of each calendar quarter (April 30, July 30, October 30, and January 30). Form is located below. Please contact Treasury with any questions related to the timely filing of room tax returns.

Application, Tax Return Form and Related Materials

Note: You will need Acrobat Reader 9.0 or later to view and use the fillable forms; click here to download the latest version from Adobe.

The fillable forms use JavaScript and/or FormCalc to add functionality. You may need to enable scripting in your web browser and/or change the browser's default PDF viewer. Please click here for more information from Adobe about the browser/PDF issue. Nonfillable forms are designed to be printed and then completed.

• Application for a Certificate of Registration (.pdf)  
  New!   Fillabl​e Form​   Nonfillable Form​​    
  
• Change of Ownership, Business Closure, etc. (.pdf)
• Standby Letter of Credit - see section IV of application (.pdf)
• Surety Bond - see section IV of application (.pdf)
• Tax Return Form - 12% Tax Rate  (.pdf)  
  New!   Fillable Form   Nonfillable Form
• Informational Return Form  (.pdf) New! Fillable form

​​​NEW! eGov

• ​​eGov Online Filing and Payment​ (website)​
• Online Re​gistration (.pdf)
  
• Online Filing and Paying​​ (.pdf)​​
  

Informationals

Note: Only active Informationals are listed below.

• Info #2  Political Subdivisions of the State of Alaska (.pdf)
• Info #3 Commissions Paid to Travel Agents, Etc. (.pdf)

• Info #4 Diplomatic Tax Exemptions. (.pdf)

  US State Dept. Diplomatic ID Cards Effective June 2011 (.pdf) (For additional information including online verification of ID cards, please visit http://www.state.gov/ofm/tax/index.htm)

  US State Dept. Diplomatic ID Cards Issued Prior to June 2011 (.pdf)

• Info #5  Employer-Paid Rentals (.pdf)
• Info #8  The “Right to Occupy” a Room Qualifies as “Rent” (.pdf)
• New! Info #10  US Government Credit Cards (.pdf)

• New!​​ Info #11​​​  State of Alaska Credit Cards (.pdf)
  

  New! Supplement to Info #11 - Travel Booked Through the State Travel Office (.pdf)
  

   

• Info #12  Entities Exempt by Acts of Congress (.pdf)
• Info #13  Online Marketing “Value Voucher” Initiatives (.pdf)
• New! Info #15​ University of Alaska Credit Card (.pdf)
  
• Notice to​ Visitors (.pdf)
• List of Cities and Boroughs (.pdf)
• State of Alaska Departments - Partial List (.pdf)
• New!​  ​Tools To Be Timely​ (.pdf)

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

• Statistics and Reports (click to open link)