Transient Accommodations Tax


The Borough collects a 5% bed tax on all transient rentals for accommodations within the Kodiak Island Borough. An overview of the process for businesses can be found here. 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: