Tax Information & Forms

A tax is levied on the rental of overnight accommodations within the borough. The current tax rate for overnight accommodations is 7.5%.

• Overnight Accommodation tax registration is required annually by January 1 for regular registration, by April 1 for seasonal registration, or before commencing operations for a new business.
• Quarterly tax returns and tax remittance is due the last day of the month following the quarter end, or the next day the Borough office is open if that day falls on a day the Borough is closed.

A tax is levied on the retail sale of alcohol and marijuana within the borough. The current tax rate for the retail sale of alcohol and marijuana is 5.0%.

• Alcohol and marijuana tax registration is required annually by January 1 for regular registration, by April 1 for seasonal registration, or before commencing operations for a new business.
• Quarterly tax returns and tax remittance is due the last day of the month following the quarter end, or the next day the Borough office is open if that day falls on a day the Borough is closed.

A tax is levied on the severance of gravel, coal, and limestone within the borough The current tax rate for the severance of gravel, coal, and limestone is $0.05 per ton.

• Severance tax registration is required annually by January 1 for regular registration, by April 1 for seasonal registration, or before commencing operations for a new business.
  
• Quarterly tax returns and tax remittance is due the last day of the month following the quarter end, or the next day the Borough office is open if that day falls on a day the Borough is closed.

A Tax Amendment Return form is completed to correct a previously filed tax return. An under payment of taxes due should be submitted and paid to the Denali Borough in a timely manner. An over payment of taxes can either be requested as an account credit to be applied to the next quarter tax return or requested as a check refund.

Quarterly Tax Return Amendment Online Form

The Denali Borough conducts tax audits to confirm the accuracy and correctness of borough records as compared to business operator records and to ensure operator compliance with Denali Borough tax codes. The audit will also confirm that the correct tax liability has been assessed based on gross sales and will identify any discrepancies in tax liability and tax remittance.

Tax audits for calendar year 2024 will be conducted in late September. Businesses selected for audit will be notified by mail and email addresses listed on their tax registration no later than August 1, 2024.