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Lake and eninsula Borough assess a raw fish tax, a bed tax, a guide tax and a severance tax.


If you know someone who should be filing tax returns with the borough, you may reach out via email at 

Guide Tax and Raw Fish Tax are filed and due quarterly while Bed Tax returns are filed monthly during a lodge's operation.

Any person or company who either rents a lodge or hotel room, hires a guide, catches fish commerically, or extracts minerals within the borough pays either bed tax, guide tax, raw fish tax, or severance tax.  

The Expenses of the Borough mainly go into six categories. These categories consist of:

  1. Overhead – This includes Assembly, Planning Commission, Administration, and Election Expenses. 
  2. School District – These expenses include the annual allocation, Preschool transfer, CTE Program, and School Construction Bond Payment (Borough’s Portion Only). 
  3. Fishery Related – These expenses include a fishery consultant and an annual budget for the Board of Fish annual meetings. 
  4. Communities Related – These expenses include State Revenue passed through the Borough, Borough Revenue Share, Capital Project Fund, and Iliamna Barge Landing Maintenance. 
  5. Permanent Fund Transfer – There is a goal of the Borough to set aside 20% of the Raw Fish Tax on an annual basis to put into investments to generate a Permanent Fund for the residents of the borough. 
  6. Other Expenses – This consists of contingency funds, donations, and other miscellaneous expenses. 


The revenue for the Borough is derived from five main areas.  Those areas are:

  1. Taxes – Raw Fish Tax, Bed Tax, and Guide Tax. 
  2. License, Permits, Leases, and Rents – These areas of revenue come from Business License, Permits, Development Permits, Land Use Permits, Teacher Housing Rents, and Land Leases. 
  3. Payment in Lieu of Taxes (PILT) and Payment in Lieu of Development (PILD) – These categories are in place of taxes that could be or could have been received. 
  4. Investment Income – This income is derived from interest and market gain/(loss) on the investment portfolio. 
  5. State Revenue – This is funds from the State of Alaska for community assistance (formerly Community Revenue Share), business tax, and fish tax. 


The Borough has reserves held in investment accounts.


Borough mainly spends tax money in six areas.  Those areas are School District, Overhead, Permanent Fund Transfer, Community Related, Fishery Related, and Other Expenses.  These are listed in order of percentage of total expenses.    


Yes.  Call us at 907-246-3421.

Yes, the Borough accepts online or telephonic credit card payments.

While the school district is a subsidiary of the Borough, their finances are independent of the Borough. The school district website is

The Borough does not levy a property tax; therefore, the Borough does not assess property values or track property ownership.  You may be able to research a property history with the State Recorder's database.

To obtain information about assistance programs, use the Benefit Information Hotline at 1-888-804-6330

At this time there are no scheduled tax rate increases.  In fact, the borough has not raised the fish tax rate since inception.