Alaska Small Business Development Center

Business Licensing Information Around Alaska

Alaska Statutes require a business to obtain a business license before engaging in business in the State of Alaska. Sole proprietorships, partnerships, corporations, LLPs, LLCs and other types of businesses must hold an Alaska Business License in addition to any other permits or professional licenses that may be required.

State of Alaska

State of Alaska: http://www.state.ak.us/
Corporations, Business and Professional Licensing: www.businesslicense.alaska.gov
Email: businesslicense@alaska.gov; (907)465-2550

All persons (sole proprietors, partnerships, and corporations) who engage in a business activity in Alaska must hold a business license for that activity. Licenses are $100/calendar year (there is an age related discount available) and require a NAICS code.

Aleutian Islands

Aleutians East Borough: http://www.aleutianseast.org/; (907)383-2699
City of Unalaska/Dutch Harbor: http://www.unalaska-ak.us/; (907)581-1251

Unalaska has a mandatory sales tax and you must file for a $25 business license (found under City Documents & Forms); for more information and the required forms, please call (907)581-1251 or visit the website.

Anchorage

Municipality of Anchorage: http://www.ci.anchorage.ak.us (907)343-4311
Anchorage Business Licenses info: http://www.muni.org/Assembly2/business_license.cfm
Licenses & Permits: http://www.muni.org/homepage/CaLicensePermits.cfm
Email: WWMASMC@ci.anchorage.ak.us

Anchorage may require a separate business license given the area of expertise and certification. (Most types of businesses do not require a separate municipal license in Anchorage.) Check the website and/or call the municipality (343-4311) to check for your specific business. Licenses are issued for two years for $100

Bethel

City of Bethel: http://www.cityofbethel.org/; Phone: (907)543-2087 Fax: 907-543-5556

Business license applications may be obtained by printing one from the website (Applications & Forms) or through the City Finance Dept. Bethel currently has a 5% sales tax on retail sales; for more information contact the Sales Tax Supervisor at (907)543-2097.

Bristol Bay Borough (borough offices located in Naknek)

Bristol Bay Borough: http://www.theborough.com/ (907)246-4224, (907)246-6633 (FAX)

The borough functions as the official governing body for Naknek, South Naknek, and King Salmon.

Copper

Copper Valley Chamber of Commerce: http://www.traveltoalaska.com/

Copper Valley is in an unorganized borough area and there is no local government. The communities within the Copper Valley include: Chistochina, Chitina, Copper Center, Copperville, Gakona, Glennallen, Gulkana, Kenny Lake, McCarthy, Mendeltna, Mentasta Lake, Nelchina, Paxson, Silver Springs, Slana, Tazlina, Tolsona, and Willow Creek.

Cordova

City of Cordova: http://www.cityofcordova.net/ Finance Dept: (907)424-6200, FAX: (907)424-6000
All about doing business in Cordova: http://www.cityofcordova.net/business.htm

The city requires a business license and collection and remittal of a 6% sales tax. Information and forms are available at the website.

Denali

Denali Borough: http://www.denaliborough.govoffice.com/; (907)683-1330
Denali Borough Business License

The borough requires a borough business license; the fee is $20 for two years. Visit the borough website for an application.

Fairbanks

Fairbanks North Star Borough: http://www.co.fairbanks.ak.us/; (907) 459-1000
City of Fairbanks: http://www.ci.fairbanks.ak.us/; (907) 459-6775
City of North Pole: http://www.northpolealaska.com/; (907) 488-2281
North Pole Business License Application: http://northpolealaska.com/index.php?option=com_docman&task=doc_download&gid=5&Itemid=27

The City of Fairbanks requires a business license in addition to any other permits or professional licenses that may be required. City licensing fees range between $25 - $10,000 per year and are based on gross receipts. City of North Pole also requires a business license ($25 annually) and the collection and remittance of sales tax.

Haines

Borough of Haines: http://www.hainesborough.us/ (907)-766-2231, FAX - (907) 766-2716

The borough requires a business license, $50/biannually, and has a 4% sales tax. For more information and forms visit the website.

Juneau

City and Borough of Juneau: http://www.juneau.org/
Business Registration Requirements: http://www.juneau.lib.ak.us/financeftp/busreg.php

There is not a business license requirement in Juneau but businesses must register with the city sales tax office and collect and remit sales tax of 5%.

Kenai Peninsula

Kenai Peninsula Borough: http://www.borough.kenai.ak.us/; (907)262-4441
Borough Sales Tax Info: http://www.borough.kenai.ak.us/financedept/SalesTaxInfo/default.htm
City of Kenai: http://www.ci.kenai.ak.us/; (907)283-7535
City of Soldotna: http://www.ci.soldotna.ak.us/; (907)262-9107
City of Homer: http://www.ci.homer.ak.us/; (907)235-8121
City of Seward: http://www.cityofseward.net/; (907)224-4046
City of Seward Business Licensing: http://www.cityofseward.net/documents/index.php
City of Seldovia: http://www.cityofseldovia.com/; (907)234-7643

All businesses within the Kenai Peninsula Borough are required to register for sales tax collection; contact the KPB Sales Tax Division for information 714-2175 or fax (907) 262-8623. The only city in the borough currently requiring a business license in addition to the state license is the city of Seward. The city license is $30/calendar year and can be obtained either at the website or by calling the City Clerk’s Office at (907)224-4076.

Ketchikan

Ketchikan Gateway Borough: http://www.borough.ketchikan.ak.us/ Finance Dept: (907)228-6620
Merchant Tax Info: http://www.borough.ketchikan.ak.us/finance/merchants.htm
City of Ketchikan: http://www.city.ketchikan.ak.us/ Finance Dept: (907)225-3111

The borough has a 2.5% tax rate and the City of Saxman has a 6.0% city sales tax rate.

Kodiak

Kodiak Island Borough: http://www.kodiak.ak.us/ (907) 486-9323
City of Kodiak: http://www.city.kodiak.ak.us/ (907)486-8650, Fax: (907)486-8600

The City of Kodiak has a current sales tax rate of 6% on all sales, services and rentals; for more info refer to City Code sales tax Chapter 3.08. The hotel/motel tax rate is 5% in addition to the sales tax rate of 6%.

Lake and Peninsula Borough (Borough office located in King Salmon)

Borough: http://www.lakeandpen.com/ (907)246-3421/(800)764-3421, Fax: (907)246-6602

The Borough levies three local taxes: a 2% Raw Fish Sales and Use Tax, a 6% Hotel / Motel Room Tax, and a severance tax on the harvest of certain natural resources within the Borough. In addition, the Borough requires anyone who conducts guided activities within its boundaries to purchase a guiding permit based on the number of visitors or clients. The Borough is predominately rural and contains seventeen communities, six of which are incorporated as second-class cities. Village or Tribal Councils govern the remaining eleven communities.

Mat-Su Valley

Mat-Su Borough: http://www.matsugov.us/ (907)745-9632 - $50/biennial period
Business License: http://www.matsugov.us/Finance/PDF/Mat-Su_Business_License.pdf
(Mat-Su Borough business licenses are issued biennially for the two year period or for any part thereof. The biennial period will begin with January 1 of the odd year and end December 31 of the following even year. The license expires on the last day of the biennial period.)
City of Wasilla: http://www.cityofwasilla.com/ (907)373-9088 - $25/calendar year
Business License Info: http://www.cityofwasilla.com/finance/bizlicenses.asp
City of Palmer: http://www.cityofpalmer.org/ (907)745-3271 - $25/calendar year
City of Palmer Business License (found within Forms & Applications at the city website)
City of Houston: http://www.cityofhouston-ak.gov/ (907)892-6869 - $40/calendar
City of Houston Business License (found within Documents & Forms at the city website)

To provide services throughout the Mat-Su borough, a business owner may be required to hold five different business licenses: State of Alaska, Mat-Su Borough, City of Wasilla, City of Palmer, and the City of Houston. If services will be provided in all of these areas then licenses need to be obtained for each entity and sales tax collected. Licenses are based on point of service; for example, if a business is located within Wasilla city limits and will not go to Palmer or Houston to provide services then the business owner would only need the State of Alaska, Mat-Su Borough, and City of Wasilla licenses and would not need a license for the cities of Palmer or Houston.

The borough, city of Wasilla, and city of Palmer license applications can be obtained online but the city of Houston license must be obtained from Houston City Hall.

North Slope Borough

North Slope Borough: http://www.co.north-slope.ak.us/; (907)852-2611
City of Barrow: http://www.cityofbarrow.org/; (907)852-5211

The North Slope Borough has a sales tax in the city code, but through a negotiated agreement with large oil companies the city instead collects a payment in lieu of taxes. No sales taxes are collected from small business. The city of Barrow does require a City Business License; contact the city for details.

Sitka

City and Borough of Sitka: http://www.cityofsitka.com/; (907) 747-3294
Doing Business in the City of Sitka: http://www.cityofsitka.com/dept/salestax/salestax.htm
Business Registration: http://www.cityofsitka.com/dept/salestax/BusRegistration.pdf

Sitka requires both a business license and the collection of sales tax. Contact the Sales Tax Clerk at (907)747-1840 for more information.

Valdez

City of Valdez: http://www.ci.valdez.ak.us/; (907)835-4313, Fax: (907)835-2992
Business Registration Information

Anyone engaging in any type of business in the City of Valdez must first register with the City. Registration is done by completing a Business Registration form, paying a $5.00 start-up fee, and submitting a copy of your State of Alaska business license. The registration is renewed annually.

The SBDC is funded in part through a Cooperative Agreement with the U.S. Small Business Administration.

Accredited member of the Association of Small Business Development Centers (ASBDC).