Overview
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

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

• Application for Certificate of Registration, filed annually
• Bed Tax Exemption Application, filed for consideration of exemption from the Transient Accommodations (Bed) Tax
• Transient Accommodations Tax Return, filed on a quarterly basis