Juneau Short-Term Rental Registration: Alaska Licence Number, Sales Tax Account and Penalties

Renting a home or unit in Juneau on a short-term basis means three separate registrations, and each one is handled by a different office. You need an Alaska business license, a City and Borough of Juneau (CBJ) short-term rental number for every unit, and a sales tax account for bookings that do not run through a platform. Mixing them up can leave a live listing with no valid number. This guide covers the Juneau short-term rental process in the order you should complete it.

This article is informational, not legal or tax advice. Rules, fees and ordinance details can change, so confirm anything that affects your money or your listing with the agency named in each section. For complex ownership, lease, or multi-unit situations, talk to a qualified Alaska attorney or CPA.

What You Need Before You Start

• The street address and unit details for each rental in Juneau
• The owner's legal name and contact information, plus the property manager's details if a manager will handle filings
• An Alaska business license application (Form 08-4181 for a new application) or your existing license number
• Login access to every platform where the unit is listed, and to any website or social account you use to take bookings
• A monthly record of gross sales, because your sales tax filing schedule depends on that figure
• Your LLC or corporation details, if you hold the rental in an entity, so the owner named on each filing is correct

Step-by-Step: Registering a Juneau Short-Term Rental

1. Confirm your unit is covered. Hotels under CBJ 20.10 and 69.07 are exempt from the Juneau short-term rental registration. Whether your property fits that exemption is a question for the CBJ, not one to settle on your own. If you are unsure, call before you list. A listing that goes live first starts the daily penalty clock.
2. Get the Alaska business license. Under AS 43.70, you need a state business license before you engage in business activity in Alaska. The Division of Corporations, Business and Professional Licensing, part of the Department of Commerce, Community, and Economic Development (DCCED), issues it. The license is a separate application from forming an LLC or corporation, even though the same division handles both. A new application costs $50 per year (Form 08-4181), and renewal also costs $50 per year (Form 08-4617). The only endorsement is for tobacco and nicotine retailers, at $100 per location, so a typical rental does not need one. Start at the Division's Corporations page. Alaska has no Secretary of State, so do not look for one.
3. Register each unit with the CBJ Sales Tax Office. Juneau short-term rental registration is free. Each unit needs its own registration under Ordinance 2023-26(c)(am), adopted July 10, 2023, and the registration renews every calendar year. Have the unit address and owner details ready before you start. Questions go to 907-586-5215, extension 4907. Ask the same call whether a separate local general business license applies in Juneau. Local rules differ by city. Some cities require one, while Anchorage, Ketchikan and Homer do not, so do not assume the answer for Juneau.
4. Put the CBJ number on every listing. Your CBJ short-term rental number must appear in every listing for the unit. Under Ordinance 2025-23(b)am, adopted May 20, 2025, platforms must make sure each listing carries a valid CBJ number. The platform check does not change what you need to do: the number has to exist and be current. A number that was never issued, or one that has lapsed, is still a problem on your own website, social posts, and direct listings. Screenshot each listing that shows the number and keep the images with your registration records.
5. Set up a sales tax account for direct bookings. The short-term rental registration is separate from a sales tax account. Since July 1, 2025, platforms must collect and remit sales and hotel taxes for listings on their site, so platform bookings are handled there. Bookings you take directly, outside any platform, still need your own sales tax account with the CBJ. Returns are filed quarterly. You may file annually if your gross sales are $20,000 or less. Confirm the filing dates, and whether your sales qualify for annual filing, with the CBJ Sales Tax Office.
6. Renew every calendar year. The Juneau registration is not a one-time filing. Put the renewal on your calendar, and check that every listing shows the current number after you renew. A lapsed registration leaves a listing live without a valid number, so ask CBJ how the daily penalty applies to a lapse.
7. If a property manager handles the filings. A property manager may file the registration and tax paperwork for you. Responsibility stays with the owner, so review each filing the manager submits and confirm that the numbers on the listings match the registration you hold.

Juneau Short-Term Rental Tax Rates

Tax	Rate	Applies to
Sales tax	5%	Full room rate
Hotel tax	9%	Full room rate
Total	14%	Full room rate

Both taxes are local CBJ taxes, because Alaska has no statewide sales tax. The 14% total is a Juneau figure, so build it into your nightly pricing from the start rather than adding it later.

Penalties for Listing Without Registration

Juneau charges $100 per day for each day a listing is live without a registration. Penalties accrue for every day the listing is live, so a listing that runs 30 days without a number would total $3,000 at that rate. Treat the penalty as the reason to register first, before the first booking. Confirm with the CBJ how the penalty applies if you operate several units or if a listing was paused and then reactivated.

Common Mistakes to Avoid

• Treating the Alaska business license as the Juneau registration. They are separate. You need both.
• Assuming the platform handles registration. Platforms must check for a valid number, but the owner has to hold the number.
• Publishing before the number exists. Every day a listing is live without a registration counts toward the penalty.
• Leaving the number off direct listings. The number must appear in every listing, including your own website and social posts.
• Assuming platform tax collection covers direct bookings. Bookings you take outside a platform still require your own sales tax account.
• Treating the LLC biennial report as an annual filing. An LLC or corporation files a $100 biennial report due January 2 every two years. It does not replace the rental registration, the business license, or the sales tax account.
• Reading no state sales tax as no tax. The local CBJ taxes apply to your Juneau bookings.
• Forgetting the annual renewal. A lapsed registration can leave a listing without a valid number, so check with CBJ on how lapses are treated.

Tips for Staying Compliant

• Register each unit before its first booking, and keep one registration record per unit.
• Set a yearly reminder for the registration renewal and check the listings the week you renew.
• Track gross sales monthly. That record decides whether annual filing is available to you.
• Keep the owner name, address, and unit details identical across the license, the registration, and the tax account.
• Ask the CBJ before you add a unit or change how you take bookings, so the new setup is covered from day one.

Expected Results

Once the Alaska business license, the CBJ registration, and the sales tax setup are in place, your listings may carry a valid number, which may help you avoid the daily penalty, and your tax filings may be easier to manage. Results depend on your unit, your booking channels, and how accurately you file, so treat these steps as a checklist, not a guarantee.

Where to Get Answers

• CBJ Sales Tax Office: 907-586-5215, extension 4907 (Juneau short-term rental registration, sales tax account, and penalty questions)
• Alaska Division of Corporations, Business and Professional Licensing: https://www.commerce.alaska.gov/web/cbpl/Corporations (business license and entity filings)
• Alaska Department of Revenue, Tax Division: https://tax.alaska.gov/ (state tax questions; Alaska has no personal income tax and no statewide sales tax)
• Alaska Small Business Development Center: https://aksbdc.org/ (general small business guidance)

Because lease terms, insurance, and multi-unit ownership can change the answer, consult a qualified Alaska attorney or CPA before you publish your first Juneau listing.