Room Occupancy Excise

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Room Occupancy Excise

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Section
1

Definitions

Section
2

Exempted Accommodations

Section
3

Imposition and Rate; Payment

Section
3a

Local Excise Tax; Information Concerning Amount Collected Available

Section
3b

Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities

Section
3c

Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund

Section
3d

Community Impact Fees

Section
4

Reimbursement for Excise by Occupant

Section
5

Separate Statement and Charge of Amount of Excise

Section
6

Certificate of Registration

Section
6a

Unlawful Practices Under Section 4 of Chapter 151b Prohibited

Section
7

Repealed, 1976, 415, Sec. 111

Section
7a

Worthless Accounts; Abatement

Section
7b

Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption

Section
8

To 10 - Repealed, 1976, 415, Sec. 111

Section
11

Repealed, 1977, 363a, Sec. 62

Section
12

Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders

Section
13

Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary

Section
14

Regulation of Operators by Cities or Towns

Section
15

Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc.

Section
16

Short-Term Rental of Units That Are Subject to Rent Control Provisions

Section
17

Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary

Section
18

Rules and Regulations