Skip to main content
This section is included in your selections.

The following classes of rentals are exempt from the tax imposed by this chapter:

A. Rentals to religious and charitable organizations as defined in subsections 501(c)(1), (3), and (4) of the Internal Revenue Code, for the conduct of regular religious or charitable functions and activities, and not for the support or maintenance of the general membership or for communal living;

B. Rentals to the United States, the state of Alaska, and any agencies or political subdivisions thereof;

C. Rentals which the borough is prohibited from taxing by the Constitution or laws of the United States or the state of Alaska;

D. Rentals to nonprofit organizations operated primarily for the purpose of planning, promoting, and conducting organized group activities for participants who are 18 years of age or less; and

E. Rentals for accommodations located within a municipality which levies and collects a sales tax on transient room rentals. No certificate is required for the exemption provided by this subsection. [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.040].