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Homer permits STRs broadly with a city business license + sales/bed tax registration. STR is allowed in all residential, mixed-use, and commercial zones. Homer's STR inventory is concentrated along the Spit, the bench above Kachemak Bay, and downtown. No primary-residence requirement and no citywide cap. Kenai Peninsula Borough administers unincorporated-area STRs (Anchor Point, Halibut Cove, Seldovia ferry-access areas) under parallel registration.
Operators must hold a short-term rental permit before listing. See the official permit portal.
City of Homer Finance Department administers business licensing + sales/bed tax registration with monthly remittance. Application requires designated local contact, life-safety self-certification, parking plan. Operating without registration: civil penalty + back-tax. Enforcement primarily complaint-driven. STR inventory is highly seasonal — peak May–September.
Combined short-term lodging tax in Homer is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
No Alaska state sales tax; Kenai Peninsula Borough Sales Tax 3% + City of Homer Sales Tax 4.5% + Bed Tax 3.5% — combined ~11.0% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Homer against nearby markets.