Starting a business: Borough sales tax registration & State business license

Anyone selling goods, services or rentals in the Borough must register with Borough Finance before opening (Sales Tax Registration Application PDF; Finance desk 1900 First Ave Suite 118, 907-228-6620, Mon-Fri 9am-4:30pm) and file quarterly sales tax returns even if no form is mailed. Rates: 2.5% outside city limits, 6.5% in the City of Saxman; inside the City of Ketchikan 8.0% April 1-Sept 30 and 5.5% Oct 1-March 31 (residential rent 5.5% year-round). Keep records at least two years. You also need a State of Alaska business license from the Division of Corporations, Business & Professional Licensing (online). There is no separate City of Ketchikan business license.