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Hotels & Lodging in Matanuska-Susitna Borough, AK (2026)

1 rule for unincorporated Matanuska-Susitna Borough, Alaska.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Matanuska-Susitna Borough. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

The Matanuska-Susitna Borough charges a 5 percent tax on rent for hotel and motel rooms and other overnight lodging rented for stays under 60 consecutive days. Operators collect the tax from guests at the time rent is paid, list it separately on the bill, and remit it to the finance department every quarter.

Mat-Su Borough Hotel and Motel Occupancy Tax

Some Restrictions

Matanuska-Susitna Borough Code §§ 3.32.010, 3.32.020(A)

“Hotel room” or “motel room” means a structure or part of a structure rented, or offered for rent, for a term of less than 60 consecutive days for dwelling, lodging or sleeping purposes, but excludes a structure or part of a structure rented or offered for rent solely in connection with a principal business or institutional purpose other than providing meals, lodging, entertainment or recreatio...

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