Short Term Rentals
A Short Term Rental (STR) is any residential rental property that is occupied for fewer than 30 consecutive days by the same occupant. Under CBJ code, STR sales are subject to both sales tax (5%) and hotel-room tax (9%). In addition, STR operators are required to register each unit for rent with the Sales Tax Office, and must display their registration number in any public listing. Please note that registering your STR unit(s) is separate from registering your business with the Sales Tax Office to report and remit collected taxes.
For questions about Short Term Rentals please call 907-586-5215 ext. 4907.
Short Term Rental Registration
On July 10, 2023, the Assembly adopted Ordinance 2023-26(c)(am) creating a short term rental registration program within the CBJ Sales Tax Office. The purpose of this program is to gather information about the impact STRs may or may not have on the availability of housing in Juneau. On May 20, 2025, the Assembly adopted Ordinance 2025-23(b)am requiring STR hosting platforms ensure all active listings on their site have a valid CBJ STR registration number posted.
When you register your STR you will be asked to provide:
- Contact information for the operator or their designee
- A general description of the unit for rent including physical address, property type, number of bedrooms, and overnight capacity.
–OR–
Download the form and submit via email or mail
The penalty for non-compliance is $100 per/day that a listing is live without registering.
Sales Tax Requirements of Short Term Rentals
All businesses are required to collect and remit a 5% sales tax on the selling price of any sales or rentals made within the City & Borough of Juneau. An additional 9% hotel room tax is levied on room rentals for short-term guests.
On May 20, 2025, the Assembly adopted Ordinance 2025-23(b)am requiring marketplace facilitators, including STR hosting platforms, to collect and remit sales tax and hotel room tax on behalf of the operators listing STRs located within Juneau’s jurisdiction on their site.
If you list your STR outside of a hosting platform where you collect rental fees directly, it is still your responsibility as the business owner to register your business with the CBJ Sales Tax Office, and to collect, remit, and report sales taxes on those rentals.
Frequently Asked Questions
What is a Short Term Rental (STR)?
Short-term rentals provide residential lodgings for fewer than 30 consecutive days to the same occupant. STRs are most commonly advertised and booked through online platforms such as Airbnb or VRBO, but can also be advertised by other means and/or booked directly with the owner.
What do I need to do in order to operate a Short Term Rental in Juneau?
All STR operators are required to have an Alaska Business License and register each STR unit with CBJ prior to operations. All STR listings must display a CBJ STR Registration number.
What does it cost to register my STR?
There is no fee to register your STR with CBJ.
Are there any exemptions to STR registration?
Hotels required to keep a register under CBJ chapter 20.10 and pursuant to CBJ chapter 69.07 are exempt from STR registration.
How often do I have to renew my STR registration?
STR registrations will renew annually every calendar year. CBJ will send out renewal notices to all registered STRs when it is time to renew.
I rent my facility through an online platform; am I required to collect and report CBJ taxes?
Effective July 1, 2025, STR hosting platforms are required to begin collecting and remitting CBJ taxes on behalf of the operators using their site.
If you currently collect and remit sales tax directly to CBJ, you must continue to file returns for transactions made through June 30, 2025 (return due July 31, 2025). If you will no longer be making sales outside of a hosting or other marketplace facilitator platform, you must formally close your CBJ Sales Tax Account. Do not stop filing without submitting an account closure form.
I already registered my business with the Sales Tax Office and am filing my sales tax returns, do I still need to register my STR units?
Yes. STR registration is separate from your Sales Tax registration. Different information is collected with the STR registration and you will be issued a unique registration number. Your CBJ Sales Tax account number is not your STR registration number.
Please note that effective July 1, 2025, hosting platforms are required to collect and remit sales taxes for all listings on their site within CBJ and you may be able to close your Sales Tax account.
I have hired a property manager to manage my STR; do I still have to register with CBJ?
A property manager may submit your STR registration on behalf of their clients, however, the owner is ultimately responsible for the registration and any fines or penalties associated with non-compliance.
Can my property manager collect/remit and file my sales tax returns on my behalf as well?
If you have STR rental sales direct to customers outside of a hosting platform and your property manager collects all payments and taxes on your behalf, they can file and remit the sales tax returns for the entire transaction to CBJ under their sales tax account. In this instance, the property owner is not required to set up a sales tax account or file sales tax returns themselves.
If payments are received by you as the property owner and you in turn pay out a fee to your property manager, you are required to set up a sales tax account and file your own sales tax returns. You may choose to add your property manager as an authorized representative on your sales tax account which will allow them to file and remit for your account on your behalf.
Under both scenarios, any fees charged to the property owner outside of a commission are subject to sales tax and reportable by the property manager.
What taxes are collected on my Short Term Rental?
STRs located within the CBJ’s taxing jurisdiction are subject to both the 5% sales tax, as well as the 9% hotel tax for a total of 14%. These taxes are assessed based on the full price of the room rate, not the amount received by the operator after the online platform takes their fees.
I only rent my house out for short-term stays a couple times a year, do I still have to register and file my sales taxes quarterly?
CBJ sales tax code does not have a minimum level of operations, and taxes must be filed quarterly, even when there is no sales activity for the reporting period. Very small businesses with $20,000 or less of annual gross sales may request to file sales tax returns annually.
If you are renting through a hosting platform, you still need to register your STR, but you do not need to obtain a Sales Tax account and file with CBJ.
I am no longer renting my STR; what do I need to do?
If you were renting your STR through a hosting platform, then you simply need to completely deactivate your STR online listing(s) and do not renew your CBJ STR registration.
If you made direct rental sales to customers outside of a hosting platform and were still reporting to the CBJ Sales Tax Office, you need to file your final return and complete a Business Closure form.
I have changed my business to only provide long-term (30+ day) residential rentals; how does this change my registration requirements?
Long-term residential rentals are exempt from both sales tax and hotel-room tax, and businesses that operate only long-term residential rentals are not required to register or file with the Sales Tax Office.
If you anticipate that you are no longer going to rent your unit out as an STR again, you will not renew you STR unit registration the following year.
The STR Registration ordinance says I need to notify CBJ of changes in the information submitted with my registration within 30 days; what does that mean?
You should report to CBJ if your contact information changes, property management changes, the nature of the property changes (e.g. a remodel adds bedrooms) or if you sell your property and/or STR business. You do not need to notify CBJ if you temporarily stop listing your STR.
I charge a cleaning fee to my renters; is that subject to the hotel tax as well?
The 9% hotel tax only applies to the nightly room rate. Any additional fees the STR operator charges a customer, such as a cleaning fee, is only subject to the 5% sales tax.