Anchorage, AK Hotels & Lodging: Transient Occupancy Tax (2026)

Subject to the provisions of this chapter, there is hereby levied a tax on all room rents in an amount equal to 12 percent (12%) of the room rent paid to an operator.

1. The guest shall pay the tax to the operator at the time the rent is paid, provided however, that tax paid on rents which subsequently qualify for an exemption from this tax shall be refunded by the operator to the guest and shown as a credit on the guest's bill.

2. The operator shall collect the tax when the operator collects the rent and shall state the tax as a separate item on the guest's bill.

B. One-third of the total tax revenues received, less administrative and enforcement related expenses, are dedicated to promotion of the tourism industry, which includes use of funds for any purpose set forth in subsection C.

C. One-third of the total tax revenues received, less administrative and enforcement related expenses, are dedicated to financing the design, site acquisition, construction, landscaping, bonded debt service or lease payments, carrying costs, and operation, and/or maintenance of the new civic and convention center, including parking facilities, and the renovation, operation and maintenance of the existing Egan Civic and Convention Center.

D.