Sales Taxes

The Ketchikan Gateway Borough welcomes and encourages new business activity as well as supports our current businesses.  Our dedicated staff is at your service, Monday through Friday, between 9:00 am and 4:30 pm (excluding recognized holidays). You can find us on the first floor of the White Cliff Building, located at 1900 First Avenue.  

Sales Tax Forms - Effective January 1, 2024, sales tax forms will not be mailed unless you choose to Opt-In to received a paper form. To opt-in please complete and submit the following form:

Sales Tax Form Delivery Method

Delinquent Sales Tax Listings - Updated as of June 30, 2023

Delinquent Sales Tax List - Alphabetical (PDF)

Delinquent Sales Tax List - By Amount (PDF)

  1. Rates
  2. Reporting Requirements
  3. Selling Procedures

Sales Tax Rates

Ketchikan Gateway Borough:  2.5%

City of Saxman:  6.5% (City Tax 4% + Borough Tax 2.5%)

City of Ketchikan:  varies by season

     April 1st - September 30th - 8%  (City Tax 5.5% + Borough Tax 2.5%)                        October 1st - March 31st - 5.5%   (City Tax 3% + Borough Tax 2.5%)

Sales Tax on Residential Rents: 5.5% Year Round


  1. Registered Merchants
  2. New Merchants
  3. Merchant Responsibilities
  4. Who Must Register
  5. Merchant Responsibilities

Marijuana Sales Tax

A special sales tax of five percent is levied on the retail price of marijuana and marijuana products sold in the borough for retail. Attached is a link to the Borough Code 4.50(b).

Additionally, Ketchikan Gateway Borough collects Marijuana Sales Tax on behalf of the City of Ketchikan. Attached is a link to the City of Ketchikan Municipal Code 3.04.020 (b).

Marijuana Sales Tax Form (Excel)