00                            HOUSE BILL NO. 220                                                                          
01 "An Act establishing a bed tax; and providing for an effective date."                                                   
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. AS 43.52 is amended by adding new sections to read:                                                   
04                           Article 3. Bed Tax.                                                                         
05            Sec. 43.52.300. Levy of bed tax. A tax of six percent of the amount of room                                
06       rent is imposed on a room rented for the purpose of lodging.                                                      
07            Sec. 43.52.310. Exemptions. The tax imposed under AS 43.52.300 does not                                    
08       apply to a room rental                                                                                            
09                 (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                                   

01       AS 43.52.300                                                                                                      
02                 (1)  is due at the time room rent is paid; and                                                          
03                 (2)  shall be collected and paid to the department by the                                               
04                      (A)  room rental network company that arranged or executed                                         
05            the rental if the rental was arranged or executed through a room rental network;                             
06            or                                                                                                           
07                      (B)  person who provides the rented room if the rental was not                                     
08            arranged or executed through a room rental network.                                                          
09            (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.