Juneau
City and Borough of Juneau, Finance Department — Sales Tax Office
In short
City and Borough of Juneau, Finance Department — Sales Tax Office issues 3 permits we publish for Juneau, last verified 2026-09-14. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Sales Tax Collection (5 percent general; 8 percent alcohol and marijuana; 14 percent rooms) | City and Borough of Juneau, Finance Department — Sales Tax Office | Five percent on retail sales, services and non-residential rentals, built under CBJC 69.05.020 as one percent permanent, three percent automatically repealed on July 1, 2027 and one percent automatically repealed on September 30, 2028. Alcohol carries an additional three percent for a total of eight, marijuana an additional three for a total of eight, and room rentals of less than thirty days an additional nine for a total of fourteen. A single-item or single-service cap applies: $14,300 as codified, rising to $50,000 from October 1, 2026 under Ordinance 2026-27(am), with a lower $15,000 cap for motor vehicles priced at $50,000 or less — so the maximum tax on a capped item becomes $2,500, or $750 on such a vehicle. Leases and rentals remain ineligible for the cap. Thirty-seven exemptions apply, including child care, pre-elementary school and babysitting services, and essential foods excluding hot foods, alcohol, tobacco and food for immediate consumption. | ongoing; returns are filed each reporting period | 2026-09-14 |
| Business Registration with the Sales Tax Office (free) | City and Borough of Juneau, Finance Department — Sales Tax Office | No fee | the registration itself does not expire and carries no renewal; returns are filed every reporting period regardless of activity | 2026-09-14 |
| Food Establishment License — State DEC License Applies (Juneau)only if it applies to you | City and Borough of Juneau, Finance Department — Sales Tax Office | No fee | not applicable locally; the state license is annual | 2026-09-14 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Sales Tax Collection (5 percent general; 8 percent alcohol and marijuana; 14 percent rooms)
Of the three Alaska municipalities covered on this site, Juneau is the only one with a general sales tax — Anchorage and Fairbanks both levy selective taxes only — so a retailer or restaurant here carries a collection obligation that has no counterpart in the other two. Two changes took effect on October 1, 2026: the single-item cap rose from $14,300 to $50,000, and the $30 timely online filing discount was withdrawn. The exemption that matters most by trade is the food distinction — groceries are exempt as essential foods while restaurant food is taxable, the exemption expressly excluding 'HOT FOODS, ALCOHOL, TOBACCO, AND FOOD FOR IMMEDIATE CONSUMPTION.' Child care services are exempt outright. One exemption benefits contractors: a builder holding a current building permit and a CBJ Builder Sales Tax Exemption Card may buy construction services and materials incorporated into the site free of tax. The rate structure is genuinely temporary in part — three of the five percentage points are scheduled to lapse in July 2027 and a fourth in September 2028 unless re-enacted.
Business Registration with the Sales Tax Office (free)
No fee applies — the registration is free of charge, does not expire and has no renewal, so it is a registration rather than a business license. It is nonetheless compulsory and prior: the Finance Department states that 'Any person, firm, or business entity must register with the sales tax administrator before making sales, rendering services, or making rentals within the City and Borough of Juneau.' Title 20 (Business Regulations) of the City and Borough Code has chapters only for secondhand dealers, hotels, micromobility devices, alcoholic beverages, marijuana and commercial passenger vehicles, and none for a general business license. The State of Alaska business license at $50 per year applies separately and is listed on this site's Alaska state page. The obligations that follow registration are where the cost sits: a return must be filed 'for each reporting period regardless of the level of sales or the amount of tax due,' a late return incurs a $25.00 fee 'including those reporting no business activity,' late payment carries five percent per month to a twenty-five percent maximum, and interest accrues at twelve percent annually. A business collecting more than $1,000 in tax in a month must deposit the estimated tax by the fifteenth of the following month, and a closing business must file a final return within fifteen days.
Food Establishment License — State DEC License Applies (Juneau)
No fee applies locally. CBJ Title 36, Health and Sanitation, has chapters for refuse collection, the sewer code, nuisances, animals on public premises, litter, water systems, solid fuel-fired burning devices, drug paraphernalia, tobacco, second-hand smoke, chronic nuisance property and fireworks control, and none for food; the City and Borough's own contact directory lists twenty departments, none of them a health or environmental health regulator. CBJ's own vending provisions point outward, requiring a 'current state food handling permit' and a 'State of Alaska Health Permit Number.' DEC's fee schedule therefore governs: a food service establishment is $400.00 seating twenty-five or fewer, $490.00 for twenty-six to one hundred and $580.00 for one hundred and one or more, a limited food service $190.00, a caterer $430.00, a grocery store or supermarket $310.00 and a convenience store $125.00, with school food service fee-exempt and a full waiver for 501(c)(3) organisations. What Juneau itself requires of a restaurant is the sales tax registration, the development and building permits, the annual fire inspection and collection of five percent sales tax on its taxable sales.
Contact
- Jurisdiction
- Juneau
- Phone
- (907) 586-5215
- Website
- juneau.org/finance/sales-tax
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Business Licensing Forms and Fees — the State of Alaska's own $50 per year business licence required of every business under AS 43.70.020(a), with the $25 senior and disabled veteran rates and the December 31 expiryAlaska Department of Commerce, Community and Economic Development, Division of Corporations, Business and Professional Licensing · primary source · retrieved 2026-09-14
- City and Borough of Juneau Code of Ordinances, Supplement 167, codified through Serial No. 2026-14 — Title 20 (Business Regulations) and its complete chapter list; Title 36 (Health and Sanitation), which contains no food chapter; CBJC 69.05.020 (sales tax rates and sunsets), 69.05.170 (registration requirement); 19.01.105.1.1 and 19.01.110.1 (permits and certificates of occupancy); 19.01.108.8 (building permit fee table), 19.01.108.4 (plan review percentages) and 19.01.108.15.1 (fire permit fees); 49.15.110 (development permit) and 49.85.100 (the complete land use fee schedule); 62.10.050 and 62.10.070 (street and sidewalk vending)City and Borough of Juneau · primary source · retrieved 2026-09-14
- Find Your Local Environmental Health Officer — Alaska DEC's own statement that retail-only food activities within the Municipality of Anchorage are regulated by the Anchorage Health Department rather than by DEC, the only such carve-out in the stateAlaska Department of Environmental Conservation, Food Safety and Sanitation Program · primary source · retrieved 2026-09-14
- Sales Tax — the Finance Department's own current page requiring every business to register before making sales, rendering services or making rentals, and stating the 5 percent general rate, the 8 percent alcohol and marijuana rates, the 14 percent room rate, the $25 late filing fee, the 5 percent monthly late payment penalty to a 25 percent maximum and 12 percent annual interestCity and Borough of Juneau, Finance Department · primary source · retrieved 2026-09-14
Other offices serving Juneau
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