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HOUSE BILL NO. 220
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-THIRD LEGISLATURE - SECOND SESSION
BY REPRESENTATIVE GRAY
Introduced: 1/16/24
Referred: Community and Regional Affairs, State Affairs, Labor and Commerce, Finance
A BILL
FOR AN ACT ENTITLED
1 "An Act establishing a bed tax; and providing for an effective date."
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
3 * Section 1. AS 43.52 is amended by adding new sections to read:
4 Article 3. Bed Tax.
5 Sec. 43.52.300. Levy of bed tax. A tax of six percent of the amount of room
6 rent is imposed on a room rented for the purpose of lodging.
7 Sec. 43.52.310. Exemptions. The tax imposed under AS 43.52.300 does not
8 apply to a room rental
9 (1) that exceeds 30 days;
10 (2) for a federal or state official or employee, when the official or
11 employee is traveling on official business; or
12 (3) for an official or employee of a foreign government, when the
13 official or employee is traveling on official business, if imposition of the tax is
14 prohibited by federal law or treaty.
15 Sec. 43.52.320. Liability for payment of bed tax. (a) The tax imposed by
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1 AS 43.52.300
2 (1) is due at the time room rent is paid; and
3 (2) shall be collected and paid to the department by the
4 (A) room rental network company that arranged or executed
5 the rental if the rental was arranged or executed through a room rental network;
6 or
7 (B) person who provides the rented room if the rental was not
8 arranged or executed through a room rental network.
9 (b) A room rental network company required to collect the tax imposed under
10 AS 43.52.300 shall register with the department.
11 Sec. 43.52.330. Relationship to municipal taxes. The tax imposed by
12 AS 43.52.300 is in addition to a room rental tax imposed by a municipality.
13 Sec. 43.52.350. Definitions. In AS 43.52.300 - 43.52.350,
14 (1) "room rent" means the amount paid as consideration for the use by
15 a person of a room in a hotel, motel, or other place of temporary lodging;
16 (2) "room rental network" means online-enabled software or an online-
17 enabled application, website, or other system offered or used by a room rental network
18 company that enables the prearrangement of room rentals with personal room owners.
19 * Sec. 2. This Act takes effect July 1, 2024.
HB 220 -2- HB0220a
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Statutes affected:
HB0220A, AM HB 220, introduced 01/08/2024: