Southeast Alaska Cruise Port Tour Permits: Juneau, Ketchikan, Sitka, Haines and Skagway Compared

Anyone selling guided or bus tours to cruise passengers in Southeast Alaska has to clear more than one set of rules. Alaska issues one statewide business license through the Division of Corporations, Business and Professional Licensing (DCCED). Forming an entity such as an LLC is a separate filing with the Corporations Section of the same division. Beyond those two steps, each port sets its own alaska cruise port tour permit requirements, insurance minimums and tax rules, and the five ports do not match. This guide walks through the steps and compares Juneau, Ketchikan, Sitka, Haines and Skagway side by side.

This article is informational content, not legal or tax advice. Port rules in Southeast Alaska are changing, and several items below are proposals or partial agreements. Confirm each item with the named agency before you sign a booking contract, buy vehicles or set prices. For anything with significant money or liability at stake, talk to a qualified attorney or CPA.

What to Gather Before You Apply

• Your legal business name and entity type. A sole proprietor operates under the owner's name unless a DBA is registered. An LLC or corporation must be on record with the Corporations Section.
• The Alaska business license application (Form 08-4181). The fee is $50 for one year or $100 for two years, and renewal (Form 08-4617) costs the same. The only endorsement is a $100 per location tobacco endorsement, and occupations regulated under AS 08 need a professional license.
• Formation paperwork, if you form an entity. An LLC files Articles of Organization (Form 08-0484) with a $250 filing fee. A corporation files Articles of Incorporation (Form 08-0400) with a $250 filing fee.
• A certificate of liability insurance at $1,000,000. Ketchikan and Sitka both reference this amount, so have the policy in place before you apply.
• A vehicle list. Record the make, model, registration and insurance for every vehicle you plan to operate, because Ketchikan permits are issued per vehicle.
• An Alaska registered agent, if you form an LLC or corporation. An LLC cannot serve as a registered agent, and an entity cannot be its own registered agent.
• A sales log that separates onboard sales, shore excursion sales and commissions, by port and by month.

Step-by-Step: Getting Your Port Permits in Order

1. Choose your ports and pull each city's current code. Start with the city or borough code and the clerk's office, not with a summary from a cruise line, agent or forum post. The figures in this guide come from official pages, but city codes change and some items are still unsettled.
2. Get your state business license before you sell anything. Alaska requires a state business license under AS 43.70 before you engage in business activity. Apply through the Division of Corporations, Business and Professional Licensing at commerce.alaska.gov/web/cbpl/Corporations. The state license is not a port permit. It does not approve your tours, your vehicles or your tax registration.
3. Decide on your entity and file it if needed. A sole proprietor can operate without a state entity filing but must hold the license. If you trade under any name other than your own, you may register it as a DBA for $25 (optional) (Form 08-557) after you hold an Alaska business license. An LLC or corporation pays the $250 filing fee and files a no-fee Initial Report within 6 months, then a $100 Biennial Report every two years, due January 2, with late penalties after February 1. An LLC taxed as a partnership or sole proprietorship owes no Alaska income tax. A corporation files the Alaska corporate net income tax, graduated from 0% to 9.4%.
4. Apply for the local tour or vehicle approval. Each port handles this differently. Haines issues tour permits under HBC 5.18, and a new tour needs a hearing and Assembly approval. Ketchikan requires a public vehicle permit for sightseeing tours, issued by the City Clerk. Sitka requires a commercial tour operator permit from the Police Department. Juneau has no adopted tour permit. Alaska has no single state cruise-vendor license, so in Skagway you work through your state license and local rules. Do not market a tour as approved until you hold the approval in writing.
5. Confirm sales tax and passenger charges for each port. Alaska has no statewide sales tax and no state personal income tax, but cities and boroughs levy their own taxes, so never assume one port's rules apply to another. Ketchikan levies city and borough sales tax on cruise onboard sales, effective April 1, 2025. Skagway's sales tax is 5% from April to September and 3% from October to March, and Ordinance 24-12 taxes the full excursion price, including commission. Sitka's August 2026 partial agreement taxes onboard sales in Sitka Sound and taxes shore excursions at wholesale rather than commission. Ask each city's tax office how to register and how often to file.
6. Check whether the city requires a general business license. Local general business licenses differ by city. Anchorage, Ketchikan and Homer do not require one, but that does not mean your port is the same. Check the city code for every port on your itinerary.
7. Keep records and recheck every season. Maintain your sales log and insurance certificate, and recheck the Juneau proposal, the Sitka agreement and the Skagway court case before each season. Confirm that your entity is active in the state business entity search at commerce.alaska.gov/cbp/main/search/entities.

Port-by-Port Comparison

Port	Tour permit or local approval	Passenger or port charges	Tax on excursions and onboard sales	Confirm before you commit
Juneau	No adopted tour permit. A May 2026 proposal would add a Haines-style tour permit and tax. No adoption was found.	$13 per passenger: $5 state excise, $5 CBJ marine passenger fee and $3 port development fee.	Local sales tax applies. Confirm the rate and taxable sales with the City and Borough of Juneau.	Whether the tour permit and tax proposal is adopted, and how it would apply to your tours.
Ketchikan	Public vehicle permit for sightseeing tours, issued by the City Clerk.	City pages list a $30 business fee plus $50 per vehicle and $1,000,000 liability insurance. Check the current code.	City and borough sales tax on cruise onboard sales since April 1, 2025.	Current fee schedule and insurance minimum in the city code.
Sitka	Commercial tour operator permit from the Police Department.	$1,000,000 liability cover is required. Check the current permit fee.	August 2026 partial agreement: onboard sales in Sitka Sound are taxed, and shore excursions are taxed at wholesale, not commission.	The partial agreement's remaining terms and the current permit fee.
Haines	Tour permit under HBC 5.18. A new tour needs a hearing and Assembly approval.	Cruise passenger tariff listed at $9 for 2025, $12 for 2027 and $13 for 2029.	Confirm with the Haines Borough how sales on tours are treated.	The tariff rate in force for your season and the approval timeline for a new tour.
Skagway	No single state cruise-vendor license. Use your state license and local rules.	Confirm local passenger and permit charges with the Municipality of Skagway.	Sales tax of 5% from April to September and 3% from October to March. Ordinance 24-12 taxes the full excursion price, including commission.	The status of the CLIA suit in state court, which was still pending as of August 2026.

Common Mistakes to Avoid

• Treating the state business license as a port permit. The state license is required, but it does not replace a city tour or vehicle approval.
• Assuming Alaska has a statewide sales tax. It does not. The tax is local, so the rate and rules change at each port.
• Pricing Skagway excursions on commission alone. Ordinance 24-12 taxes the full excursion price, including commission.
• Using Inc. in an LLC name. An LLC must use Limited Liability Company, LLC or L.L.C. The name must also be distinguishable from names already on record.
• Treating a 2025 rate as current. Haines lists different tariff amounts for 2027 and 2029, so check the rate for the year you operate.
• Missing the Biennial Report. It is due January 2 every two years, and late penalties apply after February 1.
• Expecting expedited state service. The Division publishes no expedited option. Online filings post immediately. Hardcopy filings take 10 to 15 business days from March through September and longer from October through February.
• Booking before approval. Selling a tour before the local approval arrives can create liability and refund problems.

Practical Tips

• Send each clerk or tax office your questions in writing, and save the reply with your records.
• File entity paperwork online when you can, since online filings post immediately.
• Keep one spreadsheet per port with fees, deadlines, insurance expiration dates and tax filing dates.
• Ask your insurer for a certificate of liability insurance you can attach to each application.
• For help with the business side, the Alaska Small Business Development Center at aksbdc.org is a useful starting point. The Alaska Department of Revenue, Tax Division, at tax.alaska.gov covers state tax questions.

What to Expect

Once your state license, any entity filing and your local approvals are in order, you should be better positioned to run tours that match each port's rules. Your results will depend on the approvals you hold, the insurance you carry and how accurately you track local tax. Following these steps may help you avoid common delays and back-tax surprises, but no one can guarantee a specific approval date, booking volume or outcome.

Disclaimer: This article is informational only and is not legal or tax advice. Confirm current fees, codes and deadlines with the named agency, and consult a qualified attorney or CPA for your situation.