Denali Borough Tax FAQ

File a Registration form:

• Overnight Accommodations Tax = annually

• Alcohol and Marijuana Tax = every two years

• Severance Tax = every year or every five years

Registration is due by January 1st of the registered year, or within 10 days of beginning operations for the season.

Collect Taxes for each taxable sale. The tax amount should be stated separately from all other charges on an invoice or receipt provided to the purchaser.

File a Tax Return for each quarter in which you registered to operate. Tax Returns are due by the last day of the month following the quarter end month, or the next business day if that day falls on a day the Borough office is closed.

Remit Tax Payment to the Borough. Taxes must be received, or postmarked by if mailed, on or before the Tax Return due date.

The Registration form for Overnight Accommodations, Alcohol and Marijuana, and Severance businesses is available online in the Finance Department Tax Information & Forms section.

An Alaska Business License number from the State of Alaska is required for registration. You may apply for an Alaska Business License through the State of Alaska website.

The Denali Borough will issue a Tax Certificate or Permit after receiving a completed Tax Registration form online. A copy of the Certificate or Permit must be posted at the place of business.

• The applicant must complete all mandatory sections of the registration before the Denali Borough will process and approve the document and issue a certificate of registration.

• Please allow five (5) business days for processing a submitted application.
• The Primary Contact listed in the application will be contacted for any incomplete or missing information on a submitted application.
• An operator who is delinquent in tax remittance or non-compliant with other provisions of Denali Borough Code Chapter 3.25, 3.26, or 3.30 will be denied a certificate until the operator is no longer delinquent or non-compliant.
• A Tax Certificate of Registration will be emailed to the email address provided below upon approval of the application.

Overnight Accommodations Tax Certificates are valid for one year and expire on December 31st.

Alcohol and Marijuana Tax Certificates are valid for two years (the year in which the Certificate was issued plus one calendar year) and expire on December 31st.

Severance Tax Permits are valid for either one year or five years (the year in which the Permit was issued plus four calendar years) and expire on December 31st.

Please notify the Denali Borough office immediately of any changes to your business registration information or contact person information. You may be required to complete a new Tax Registration form.

Please notify the Denali Borough office immediately of the sale or closure of your business. A final tax return form is required to be filed, along with any tax due, to the Denali Borough no later than 30 days after the sale of business.

Tax Payments must be accompanied by a completed Quarterly Tax Return form. Payment can be made online through the Denali Borough Online Payment Service located on the side bar of the Tax page. Payment can be made as cash at the Denali Borough office, or as check made payable to "Denali Borough" either in person or by mail. If you are interested in a different payment method, such as ACH credit payment, please contact the Denali Borough at dbgov@denaliborough.com.

Short term rental sites (Airbnb and VRBO) can collect overnight accommodations taxes from guests and transmit taxes to the operator. It is the responsibility of the operator to transmit those taxes to the Borough. By adding taxes to your listing, you are also satisfying the requirement to provide receipts to guests to state the tax amount due separately from other rental charges.

For information on adding taxes to your Airbnb listing, please visit www.airbnb.com/help.

For information on adding taxes to your VRBO listing, please visit www.help.vrbo.com.

You are expected to file a quarterly tax return for the quarter(s) in which you indicated you would be operating on your Registration form. For example, if you indicated that you would be operating for the months of May to September on your registration, you would only be expected to file a tax return for Quarter 2 (April-June) and Quarter 3 (July-September).

Yes, each registered business requires a separate quarterly tax return and cannot be combined with other businesses.

Overnight Accommodations sales are exempt from tax collection if the rental is to a permanent resident living at a facility offering overnight rentals, a person who lives and works in the same facility that offers overnight rentals, or rent paid by a federal, state, or local government employee whose rent is paid directly to the operator using a purchase order or other direct payment method, such as a credit card indicating Tax Exempt. Payment made using a personal instrument, such as a personal credit card or cash, on a reimbursable basis are not tax exempt, and taxes are to be collected.

Tax exempt sales are reported on the quarterly tax return form and require supporting documentation showing the exempt reason. The documentation should include the date of sale, the dollar amount of sale, the government agency name, and indicate either Federal, State, or Local government. Acceptable documentation includes, but is not limited to, receipt of sale, invoice, or transaction record or statement.