Transient Accommodations Tax

The Borough collects a 5% bed tax on all transient rentals for accommodations within the Kodiak Island Borough. The taxes collected under section 3.55.010 of the Borough Code are allocated to a separate fund to be utilized solely for increased development of the tourist industry, and may be allocated for:
  • Tourism programs
  • Tourism enhancement projects, such as beautification within the borough
  • Administrative costs associated with tourism programs

Any entity operating a transient rental must file the following forms: