(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.
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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.
On April 22, 2014, the Anchorage Assembly approved and adopted Anchorage Ordinance (AO) 2014-42 as amended, amending Anchorage Municipal Code (AMC) Title 8, Penal Code. The amended Title 8 became effective June 22, 2014 and it contains a new section - AMC 8.15.060, Theft by failure to make required disposition of funds held or received. The following are sections of AMC Title 8 that are relevant to a person who collects room taxes under AMC chapter 12.20.
8.15.060 Theft by failure to make required disposition of funds held or received (.pdf)
8.15.010 Theft defined; penalties (.pdf)
You can read the entire updated Title 8 as amended by AO 2014-42 by navigating to this link (hyperlink).
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