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"Since the inception of the Hotel/Motel Tax (also referred to as &#x201C;bed tax&#x201D; or &#x201C;lodging tax&#x201D;) in the City of Fairbanks in 1979, the City Council has demonstrated varying degrees of support for"
<https://www.explorefairbanks.com/articles/post/bed-tax-background-brief-history-relevant-to-todays-discussion/>