HB 310

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                                     HOUSE BILL NO. 310
                   IN THE LEGISLATURE OF THE STATE OF ALASKA
                  THIRTY-FOURTH LEGISLATURE - SECOND SESSION
 BY REPRESENTATIVE GRAY
 Introduced: 2/16/26
 Referred: 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:
4Article 3. Bed Tax.
5Sec. 43.52.300. Levy of bed tax. A tax of three percent of the amount of room
6rent is imposed on a room rented for the purpose of lodging.
7Sec. 43.52.310. Exemptions. The tax imposed under AS 43.52.300 does not
8apply to a room rental
9(1) that exceeds 30 days;
10(2) for a federal or state official or employee, when the official or
11employee is traveling on official business; or
12(3) for an official or employee of a foreign government, when the
13official or employee is traveling on official business, if imposition of the tax is
14prohibited by federal law or treaty.
15Sec. 43.52.320. Liability for payment of bed tax. (a) The tax imposed by
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1AS 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
5the rental if the rental was arranged or executed through a room rental network;
6or
7(B) person who provides the rented room if the rental was not
8arranged or executed through a room rental network.
9(b) A room rental network company required to collect the tax imposed under
10AS 43.52.300 shall register with the department.
11Sec. 43.52.330. Relationship to municipal taxes. The tax imposed by
12AS 43.52.300 is in addition to a room rental tax imposed by a municipality.
13Sec. 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
15a 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-
17enabled application, website, or other system offered or used by a room rental network
18company that enables the prearrangement of room rentals with personal room owners.
19  * Sec. 2. This Act takes effect January 1, 2027.
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