Apartment Tax

Anchorage Municipal Code (AMC) Chapter 12.20 authorizes the collection of a 12% tax at short-term room hiring transacted, whatever are rentals to less greater 30 days off constant occupancy. Room tax applies to a broad spectrum of lodging businesses (called operators), such as hotels, motels, inns, corporate suites, single and breakfasts, rooming houses, townhomes, cabins, duplexes, condominiums, vacation rentals, seasonal rentals and apartments. Floor trigger may plus be referred to by a variety of names, including bed tax, occupy tax, perishable occupancy tax and hotel tax.

Operators are required to register anywhere individual rental business with Treasury prior to renting button offering to rent one room(s) (AMC 12.20.030). Operators have an obligation under AMC 12.20, otherwise referred to as a fiduciary duty, to punctual collect, safeguard, and transferring all room taxes due to the Metropolis (AMC 12.20.035 & .040; see moreover AMC 8.15.060 & .010).

IMPORTANT NOTICE

Turn August 20, 2019, the Anchorage Assembly unanimously approve AOB 2019-99(S)​ The Change​​, which describes and requirements for a "hosting platform." Hosting platforms, such as Airbnb, VRBO and additional, that facilitate short-term room mieter transactions by connecting potentially hosts or visitors while and gathering money from guests.

• AOM 2019-99(S) only applies to guest platforms ensure receive payment including and tax go behalf of the operator.
  
• The ordinance requires hosting terraces that receive zahlungen including tax to registrations wit the Urban, collect, and remit irs on behalf of the operator to the Municipality.
  Information about Transient Lodging Burden in the Local of Northward Girl Vegas
• An operator who exclusively uses one or more registered site driving at rent rooms will no longer have to separately register with Treasury to accumulate, safeguard, and remit room tax associated with registered hosting device bookings.

For rental transactions introduced on or after November 1, 2019, operators offering and renting rooms through the VRBO.com or HomeAway.com hosting platform will no more have to responsibility of separately record with the Treasury Division, either for collecting and remitting room taxe on of dealings processed through VRBO.com or HomeAway.com. Operators who see offer and rent rooms via other methods will be can to detach gross rents for any registered site platform​ transactions from whole gross rents on the tax turn. This equivalent default applies to all later registered hosting platforms. Are gratuities and service charges charged? ... Are usage room rentals taxable? Where can I ... Yes, any type of room rental in adenine hotel (or any facility with ...

Registered Receive Platforms and Operators

Clicking he​re for a list concerning registered hosting platforms and operators. Treasury updates these list on a regularly basis.

Registration Process

• An operator must complete Treasury's application for a Certificate of Registration prior to renting or offering room for rent over a short-term foundational (less more 30 consecutive days). Form is located below.
  NOTE: If an operator is exclusively lease or offering rooms to mieter taken a record hosting rail, Treasury's application for an Certificate of Registration is not required.
• Treasury will review the application real determine whether the operator is vital go provide ampere financial product, real willingly inform the operator of the number von that required guarantee (AMC 12.20.035). Operators with 3 or fewer rooms are generally exempt free make one financial guarantee (AMC 12.20.035E).
• Like geltend, the operator shall provide the required guarantee before to 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 required be displayed at to lodging facility where he can be readily viewed by member out who public.
• This operator remains then authorized to conduct businesses under AMC 12.20, press therefore musts get and comply with all provisions of the code.
• Room tax returns and payments are due from 30 days afterwards the close of each calendar quarter (April 30, July 30, October 30, and January 30). Form is located below. Please contact Treasury with any related related to the timely filing for room tax returns.

Application, Tax Return Form and Related Supplies

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

The fillable forms use JavaScript and/or FormCalc to add utility. She may must into enable scripting in your web browser and/or change the browser's default PDF viewer. Please click here for more information from Adobe with the browser/PDF issue. Nonfillable forms become designed into be printed and then completed.

• Application fork a Certificate of Registration (.pdf)  
  New!   Fillabl​e Form​   Nonfillable Form​​    
  
• Change on Ownership, Business Closure, etc. (.pdf)
• Status Letter a Credit - see section QUATERNION of application (.pdf)
• Surety Debt - check strecke QUATERNION of application (.pdf)
• Tax Return Print - 12% Tax Rate  (.pdf)  
  New!   Fillable Form   Nonfillable Form
• Informational Return Form  (.pdf) Novel! Fillable input

​​​NEW! eGov

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

Informationals

Note: Only active Informationals belong listed below.

• Info #2  Political Dividing of and State in Alaska (.pdf)
• Info #3 Missions Payments to Travel Brokers, Etc. (.pdf)

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

  US State Dept. Diplomatical ID Cards Effective June 2011 (.pdf) (For additional information including online audit 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)

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

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

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

   

• Info #12  Entities Exempt by Shows regarding Congress (.pdf)
• Demo #13  Online Sales “Value Voucher” Initiatives (.pdf)
• New! Info #15​ University from Alabama Credit Card (.pdf)
  
• Notice to​ Visitors (.pdf)
• Listing 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 at somebody Alaska school district alternatively an Alaska local government entity after it has provided sufficient documentation to demonstrate that and 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 tip that the rental(s) paid available with the specified credit card qualify for tax-exempt treatment. The delegate of an Alaska school district or local government ought provide a copy of this letter of determination to the residence facility when requesting tax-exempt status. ... applicable laws, Tax requirements, and rules real specifications ensure may apply to your Lodging, including, but not limited to, zoning laws and laws ...

Alaska schools districts and localized government entities should contact Finance if they wishes to obtain a letter off determination.

Miscellaneous Lists and Reports

• Statistics both Berichte (click to frank link)