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Homer

Alaska · United States
None
Last updated: 2026-07-29  ·  Last verified: 2026-07-29  ·  Region: US

At a Glance — Homer Airbnb & STR Rules

RuleDetails
Regulatory StatusNo specific regulation on record
Tax RateNo city-specific bed tax confirmed; Kenai Peninsula Borough sales tax applies to STR income. Alaska has no state sales tax. Homer City Council passed
Permit FeeNo city-level STR permit fee currently in effect. Alaska state business license ($50/year) required. Kenai Peninsula Borough sales tax registration re
PenaltiesNo city-level STR-specific penalties in effect. General business license and tax non-compliance penalties under state/borough law apply.
Occupancy LimitNo special STR occupancy limits currently enforced beyond standard residential occupancy codes.
Browse all 6 STR regulations in Alaska → Browse all 535 STR regulations in United States →

Homer Airbnb & Vacation Rental Regulation Overview

Homer Short-Term Rental Regulations Overview

There are currently no specific short-term rental regulations on record for Homer, Alaska as of 2026. The associated permit fees are No city-level STR permit fee currently in effect. Alaska state business license ($50/year) required..

Tax Requirements for Airbnb Hosts in Homer

Short-term rental operators in Homer should be aware of these tax obligations: No city-specific bed tax confirmed; Kenai Peninsula Borough sales tax applies to STR income. Alaska has no state sales tax. Homer City Council passed Resolution 24-056 requesting the KPB coordinate with Airbnb to collect sales taxes on STRs..

Hosting Rules and Restrictions in Homer

Key operational rules for vacation rental hosts in Homer include: Occupancy limit: No special STR occupancy limits currently enforced beyond standard residential occupancy codes..

Zoning and Location Requirements in Homer

Zoning considerations for short-term rentals in Homer: No current STR-specific zoning restrictions adopted by the City of Homer as of July 2026.. Density rules: No density restrictions currently in effect; no cap on number of STRs per block or neighborhood..

Penalties for Non-Compliance in Homer

Hosts who fail to comply with Homer's short-term rental regulations may face enforcement action. No city-level STR-specific penalties in effect. General business license and tax non-compliance penalties under state/borough law apply..

Platform Obligations in Homer

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Homer: None mandated by city ordinance. Borough-level sales tax obligations apply..

Full Regulatory Details

Tax Registration
Yes
Permit Fee
No city-level STR permit fee currently in effect. Alaska state business license ($50/year) required. Kenai Peninsula Borough sales tax registration required for STR operators.
Occupancy Limit
No special STR occupancy limits currently enforced beyond standard residential occupancy codes.
Tax Rate
No city-specific bed tax confirmed; Kenai Peninsula Borough sales tax applies to STR income. Alaska has no state sales tax. Homer City Council passed Resolution 24-056 requesting the KPB coordinate with Airbnb to collect sales taxes on STRs.
Zoning Restrictions
No current STR-specific zoning restrictions adopted by the City of Homer as of July 2026.
Density Rules
No density restrictions currently in effect; no cap on number of STRs per block or neighborhood.
Platform Obligations
None mandated by city ordinance. Borough-level sales tax obligations apply.
Compliance Notes
In February 2024, the Homer City Council unanimously rejected Ordinance 23-61, which would have required STR operators to register their properties with the city. As of July 2026, Homer has no dedicated STR permit, registration, or license requirement at the city level. However, the council discussed potential new STR policies at its February 23, 2026 meeting (Memorandum CC-26-050), so regulations may be forthcoming. Operators must maintain a valid Alaska state business license.
Key Notes
Homer currently takes a largely hands-off regulatory approach to STRs. The council rejected a registration ordinance in February 2024. In May 2024, the council passed Resolution 24-056 requesting the Kenai Peninsula Borough coordinate with Airbnb for direct sales tax collection on STRs. Renewed council discussions in early 2026 suggest new regulation is possible.
Penalties
No city-level STR-specific penalties in effect. General business license and tax non-compliance penalties under state/borough law apply.
Additional Context
Homer city STR regulations are distinct from Kenai Peninsula Borough rules that apply to unincorporated areas outside Homer city limits. Property owners in the Homer area should verify which jurisdiction governs their property. For properties within Homer city limits, check with the City of Homer Planning Department and Finance Department for the latest status.
Sources
https://www.cityofhomer-ak.gov/resolution/resolution-24-056-request-kp…
City of Homer, AK Official Website: https://www.cityofhomer-ak.gov
Homer City Council Meeting CC-26-050 (Feb 23, 2026): https://www.cityofhomer-ak.gov/citycouncil/city-council-regular-meeting-357
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

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Frequently Asked Questions

Is Airbnb legal in Homer?

There are currently no specific short-term rental regulations on record for Homer. Hosts should verify with local authorities. In February 2024, the Homer City Council unanimously rejected Ordinance 23-61, which would have required STR operators to register their properties with the city. As of July 2026, Homer has no dedicat

What taxes apply to short-term rentals in Homer?

Short-term rental hosts in Homer are subject to the following tax obligations: No city-specific bed tax confirmed; Kenai Peninsula Borough sales tax applies to STR income. Alaska has no state sales tax. Homer City Council passed Resolution 24-056 requesting the KPB coordinate with Airbnb to collect sales taxes on STRs..

What are the penalties for illegal Airbnb hosting in Homer?

Hosts who operate without proper permits in Homer may face enforcement. No city-level STR-specific penalties in effect. General business license and tax non-compliance penalties under state/borough law apply..

What are the key STR compliance requirements in Homer?

Homer currently takes a largely hands-off regulatory approach to STRs. The council rejected a registration ordinance in February 2024. In May 2024, the council passed Resolution 24-056 requesting the Kenai Peninsula Borough coordinate with Airbnb for direct sales tax collection on STRs. Renewed council discussions in early 2026 suggest new regulation is possible.

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