ROOM TAX (AKA “Bed Tax” or “Hotel/Motel Tax”)

Anchorage Municipal Code (AMC) Chapter 12.20 authorizes the collection of an 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 & breakfasts, rooming houses, condominiums and apartments. The tax is also referred to by a variety of names, including bed tax and hotel tax. Please refer to the following for additional information:

AMC Chapter 12.20 and Anchorage Ordinances

AMC 12.20  (hyperlink) - Note: The Revisor of Ordinances publishes updates about three times per year. Ordinances passed since the last update may 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 click again on Chapter 12.20 Room Tax.

Application and Related Materials

Application for a Certificate of Registration  (.pdf)

Surety Bond - see section IV of application  (.pdf)

Standby Letter of Credit - see section IV of application  (.pdf)

Change of Ownership, Business Closure, etc.  (.doc)

Tax Return

Tax Return Form - 12% Tax Rate  (.pdf)   Use this tax return for 2006 forward

Informationals

Political Subdivisions of the State of Alaska  (.doc)

Commissions Paid to Travel Agents, Etc.  (.doc)

Diplomatic Tax Exemptions  (.doc)

Employer-Paid Rentals  (.doc)

The “Right to Occupy” a Room Qualifies as “Rent”  (.doc)

US Government Credit Cards  (.doc)

State of Alaska Credit Cards  (.pdf)

Entities Exempt by Acts of Congress  (.doc)

Notice to Visitors  (.pdf)

List of Cities and Boroughs  (.doc)

State of Alaska Departments - Partial List  (.doc)

Treasury issues letters of determination to Alaska school districts and local governments which have provided sufficient documentation to demonstrate their credit cards qualify as "paid direct" pursuant to AMC 12.20.022.B. Copies of the letters of determination may be obtained from the school district or local government.

Miscellaneous Lists and Reports

Statistics and Reports  (click to open link)

Note: You will need Acrobat Reader to view .pdf documents, click here to download the latest version from Adobe.