Hotels & Lodging in Kenai Peninsula Borough, AK (2026)
1 rule for unincorporated Kenai Peninsula Borough, Alaska.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Kenai Peninsula Borough. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
The Kenai Peninsula Borough has no standalone hotel or occupancy tax. In the unincorporated area outside the cities, hotels, motels, lodges and B&Bs collect the borough's general sales tax of up to 3 percent on each night's rental, with every unit taxed as its own separate transaction.
Kenai Peninsula Borough Lodging Sales Tax
Some RestrictionsKenai Peninsula Borough Code §§ 5.18.100(A), 5.18.430(D)
A.There is levied by the borough a consumer's sales tax of up to 3 percent maximum rate on all retail sales, on all rents, and on all services made or rendered within the borough, measured by the gross sales price of the seller. ... D.Each night's rental of each individual unit of temporary lodging shall be considered a separate transaction and therefore the maximum tax computation shall be cal...
All Kenai Peninsula Borough ordinances
See every category we cover for Kenai Peninsula Borough: parking, noise, fences, fires, animals, pools, and more.
Kenai Peninsula Borough Ordinance Hub →