Matanuska-Susitna Borough, AK Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 5% of accommodations rent
- Covers
- Wall tents, B&Bs, tour-package lodging, hotel/motel rooms
- Stay length test
- Rented for less than 60 consecutive days
- Collector
- Operator, at time rent is paid
- Remit to
- Borough finance department, quarterly
Summary
Short-term rentals in the Matanuska-Susitna Borough, including wall tents, bed and breakfasts and vacation properties rented for stays under 60 consecutive days, owe the same 5 percent transient accommodations tax as hotels. The host, called the operator, collects the tax from the guest and forwards it to the finance department each quarter.
“Overnight accommodation” or simply “accommodation” as used in this chapter means a hotel room or motel room, other similar structure, wall tent, bed and breakfast, or other form of overnight accommodation commercially provided alone or as part of a recreation, hunting, fishing, hiking, wilderness back country, or other form of tour package. ... The borough levies a tax on all overnight accommodations rent payable to an operator and not exempt from taxation under subsection (B) of this section in the amount of 5 percent of the overnight accommodations rent. If the guest pays for a recreational tour package that includes overnight accommodations, the portion of the package total that pays for the overnight accommodation will be subject to this tax.
Full Breakdown
010 defines 'overnight accommodation' broadly to mean a hotel room or motel room, other similar structure, wall tent, bed and breakfast, or other form of overnight accommodation commercially provided alone or as part of a recreation, hunting, fishing, hiking, wilderness back country, or other tour package, rented for a term of less than 60 consecutive days for dwelling, lodging or sleeping purposes. A 'guest' under the same section is a person who rents for less than 60 consecutive days; renting the same room to a person's own employees on a rotating basis for stints under 60 days does not make that person a guest.
020(A) taxes rent for any of these accommodations at 5 percent, and if a guest pays for a recreation or tour package that bundles lodging with other services, only the lodging portion of the package price is taxed. 040). 025.
Violations & Fines
An unregistered or non-collecting short-term rental operator is still liable for the 5 percent tax on rent collected; MSB § 3.32.080(A) lets the borough sue the operator or the guest to recover unpaid amounts, and MSB § 3.32.050(B) adds 8 percent annual interest plus penalties of 5 to 13 percent of the tax due, or a $25 minimum, for a late or missing return.
Frequently Asked Questions
Do short-term vacation rentals owe the Mat-Su Borough's accommodations tax?
Is only the lodging part of a tour package taxed?
Does renting to the same guest for months avoid the tax?
Sources & Official References
Other rules in Matanuska-Susitna Borough
How Matanuska-Susitna Borough compares: Cities with the Highest Short-Term Rental Taxes·Compare Matanuska-Susitna Borough to another location·View the Alaska short-term rentals overview
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