Mass. Gen. Laws ch. 64G – Room Occupancy Excise | Midpage

Collections
Massachusetts General Laws

Chapter 64G

Mass. Gen. Laws ch. 64G

Room Occupancy Excise

1Definitions 2Exempted accommodations 3Imposition and rate; payment 3ALocal excise tax; information concerning amount collected available 3BReversion of convention center financing fees imposed upon transfers of occupancy of short-term rentals in certain cities 3CImposition of additional excise on members of Cape Cod and Islands Water Protection Fund 3DCommunity impact fees 4Reimbursement for excise by occupant 5Separate statement and charge of amount of excise 6Certificate of registration 6AUnlawful practices under section 4 of chapter 151B prohibited 7AWorthless accounts; abatement 7BPersonal and individual liability for excises required to be paid by this chapter; misrepresentation of exemption 12Excise tax exemption for U.S. military employees traveling on military orders 13Collection of rent by intermediary; collection and remittance of excise by intermediary 14Regulation of operators by cities or towns 15Prohibition on short-term rentals by homeowner's association agreement, rental agreement, or other restriction, covenant, etc.16Short-term rental of units that are subject to rent control provisions 17Report on the economic activity of short-term rentals rented for occupancy through a hosting platform or intermediary 18Rules and regulations