Haines Business License: $50 Two-Year Licence, Itinerant Bond and Tour Permits

If you plan to sell, operate, or run tours in Haines, you will deal with two separate licensing layers. The first is the statewide Alaska business license, issued by the Department of Commerce, Community, and Economic Development (DCCED), Division of Corporations, Business and Professional Licensing. The second is the Haines Borough license, issued by the Borough Clerk. Add the haines borough sales tax, a possible itinerant bond, and tour permits, and the requirements stack up quickly. This guide puts them in the order you are most likely to need them.

Informational only: This article is general information, not legal or tax advice. For decisions about entity structure, tax treatment, or insurance, talk to a qualified attorney or CPA.

Fees at a glance

Confirm every figure below before you pay. Borough fees can change, and the Borough Clerk has the final word on what you owe.

Requirement	Cost	Filed with	Renewal or timing
Alaska business license (AS 43.70)	$50 per year (new application on Form 08-4181)	DCCED Division of Corporations, Business and Professional Licensing	Renew yearly at $50 (Form 08-4617)
Haines Borough license (HBC 5.02.010)	$50, covering the rest of the year you apply plus the following year	Haines Borough Clerk	$50 every two years, due March 1 after the year of expiration
Itinerant merchant cash bond	$250 cash deposit	Haines Borough Clerk	Refunded once sales tax and reports are filed with the Tax Office
Tour permit (HBC 5.18)	Check the current fee with the Borough Clerk	Haines Borough Clerk and Assembly	Issued biennially; permit year May 1 to April 30
Cruise passenger tariff	$9 (2025), $12 (2027), $13 (2029)	Confirm with the Borough Clerk	Rate steps up in the listed years
Townsite sales tax	7% from April to September, 4.5% from October to March (ARSSTC 2026)	Haines Borough Tax Office	Rate changes by season

What you need before you start

• Your legal business name, plus the filing receipt if you formed an LLC or corporation. The LLC Articles of Organization (Form 08-0484) carry a $250 filing fee, and that filing is separate from the business license.
• A physical street address and a mailing address for the business.
• Your Alaska business license, or a copy of your approved application. The Borough Clerk requires a copy of the state license with your borough application.
• Payment for the $50 Haines license fee and, if you are an itinerant merchant, the $250 cash bond.
• For tour operators: a written description of each tour activity, your planned schedule, and proof of insurance. You will need current proof every permit year.
• A plan for tracking taxable sales, and a note of whether your business location sits inside the Haines townsite.

Step-by-step instructions

Step 1: Decide which borough rules apply to you

Start with two questions. First, is your principal place of business inside the Haines Borough? If your principal place of business is outside the borough but you sell inside it, you are an itinerant merchant, and the bond applies to you. Second, will you run tours? A tour business needs a permit under HBC 5.18 in addition to the general borough license. Do not assume rules from another Alaska community apply here. Local general business licenses differ by city. Anchorage, Ketchikan and Homer do not require one, while Haines does under HBC 5.02.010.

Step 2: Get the Alaska business license

Alaska requires a state business license under AS 43.70 before you engage in business activity in the state. Apply through the Division of Corporations, Business and Professional Licensing on Form 08-4181. The fee is $50 per year. Renewal is also $50 per year (Form 08-4617). Start from the Division of Corporations forms and fees page. Alaska has no Secretary of State, so this division handles both the state business license and entity filings.

Keep two obligations separate. The state business license is not the same as forming an entity. If you formed an LLC or corporation, you also owe a Biennial Report at $100 every two years, due January 2. Late penalties apply after February 1. Tobacco and nicotine retailers need an endorsement ($100 per location), and certain occupations under AS 08 need a professional license. Check whether your activity is one of them.

Step 3: Apply for the Haines Borough license

Take a copy of your Alaska business license to the Borough Clerk and apply for the Haines Borough license. The fee is $50. That payment covers the rest of the year you apply plus the following year, so it works as a two-year license.

Renewal costs $50 every two years and is due March 1 after the year of expiration. Renewal requires that you are current on sales tax and reports, so a missed filing can block your renewal. Call the Borough Clerk at 907-766-6406 to confirm the current fee and the renewal paperwork before you apply.

Step 4: Post the itinerant bond if you are based outside the borough

If your principal place of business is outside the Haines Borough, you must deposit a $250 cash bond with the Borough Clerk. The Tax Office refunds the bond once you have filed your sales tax and reports. Plan your final filing with that in mind, and ask the Clerk how the refund is requested so the money does not sit idle.

Step 5: Apply for a tour permit under HBC 5.18

Tour permits under HBC 5.18 follow these rules:

• You need one permit per primary activity.
• Permits are issued every two years, and each permit year runs May 1 to April 30.
• You must provide proof of insurance every year.
• A new or expanded tour requires a public hearing and Assembly approval. Build that timeline in before your season starts, not after you have booked passengers.
• Renewals have priority, so keep your existing permit current rather than letting it lapse.

Ask the Borough Clerk how the cruise passenger tariff applies to your operation. The listed amounts are $9 in 2025, $12 in 2027, and $13 in 2029. Confirm how each rate applies to your bookings before you set prices.

Step 6: Set up haines borough sales tax collection

Haines has a townsite sales tax. The rate listed for 2026 (ARSSTC 2026) is 7% from April to September and 4.5% from October to March. Alaska has no state sales tax, so this borough rate is the one that matters for most local sales inside the townsite. Confirm with the Haines Borough Tax Office whether your address falls inside the townsite, because the rate applies there. Set your point-of-sale system to switch rates at the start of each period, and confirm the exact changeover dates with the Tax Office.

Ask the Tax Office whether any other borough tax applies to your activity, especially if you rent lodging or charge for tours. Many Alaska cities and boroughs levy local taxes, and the rules differ by place, so do not assume the townsite rate covers everything.

Step 7: Calendar every renewal

Put these dates in one calendar: the state business license renewal each year, the Haines license renewal every two years (due March 1 after the year of expiration), the tour permit year (May 1 to April 30), each year's tour insurance proof, the sales tax filing schedule, and the LLC or corporation Biennial Report if you have one (due January 2 every two years).

Tips and common mistakes to avoid

• Treating the state license as the borough license. They are separate. The Alaska license does not replace the Haines Borough license.
• Starting tour approvals late. A new or expanded tour needs a public hearing and Assembly approval. Waiting until the season opens can cost you that season.
• Using one sales tax rate all year. The townsite rate changes between the April to September and October to March periods.
• Letting sales tax or reports fall behind. Renewal requires you to be current, and a late filing can also delay your bond refund.
• Assuming last year's fee still applies. Confirm every amount with the Borough Clerk before you pay.
• Applying Haines rules to another town, or the reverse. Each Alaska city and borough sets its own general business license rules.

What results to expect

If you complete these steps in order, you should end up with a current Alaska business license, a valid Haines Borough license, and a sales tax process that follows the seasonal rate. Many operators find that one shared calendar of renewal dates helps them avoid the most common lapses, though your results will depend on your activity and your paperwork. Nothing in this guide guarantees an approval. The Borough Clerk processes applications, and the Assembly decides on new or expanded tours, so either body may request more information.

Where to confirm the details

Fees, forms, and the current tour permit rules change, so verify before you file. For state forms and fee schedules, use the DCCED Division of Corporations, Business and Professional Licensing site. For borough licenses, bonds, tour permits, and the sales tax rate in your location, call the Haines Borough Clerk at 907-766-6406. Ask the Tax Office about the townsite rate and any other borough tax that applies to you.

Important disclaimer

This article is informational and is not legal or tax advice. Licensing, bonding, permit, and sales tax rules can change, and your situation may require different steps. Before you form an entity, set up tax collection, or commit to a tour operation, consult a qualified attorney and a CPA who works with Alaska businesses.