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Muni.org > Departments > Finance > Treasury > Program Taxes > Room Tax

Room Tax

(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.

Application, Tax Return Form and Related Materials

• Application for a Certificate of Registration (.pdf)
• 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)   Use this Tax Return Form for 2006 forward

If you need to file an amended tax return for periods prior to 2006, please contact Treasury for instructions.

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. ID Cards Tax Exemption Info Sheet (.pdf) (Large file - please be patient. We recommend saving the file on your computer after the download is complete.)
• Info #5  Employer-Paid Rentals (.pdf)
• Info #8  The “Right to Occupy” a Room Qualifies as “Rent” (.pdf)
• Info #10  US Government Credit Cards (.pdf)
• Info #11  State of Alaska Credit Cards (.pdf)
  Supplement to Info #11 - Travel Booked Through the State Travel Office ("Ghost Accounts") (.pdf)
• Info #12  Entities Exempt by Acts of Congress (.pdf)
• Notice to Visitors (.pdf)
• List of Cities and Boroughs (.pdf)
• State of Alaska Departments - Partial List (.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)