An Act establishing a bed tax; and providing for an effective date.

HB 310 establishes a 3% tax on short-term lodging rentals in Alaska, applying to hotel, motel, and similar temporary stays. The tax is collected by property owners or online rental platforms (like Airbnb) at the time of payment and does not apply to stays exceeding 30 days, government employees on official travel, or foreign officials where prohibited by treaty. It is in addition to any existing local lodging taxes and takes effect January 1, 2027. This bill directly affects businesses providing temporary lodging, including short-term rental platforms and traditional lodging providers.