Massachusetts · statute · Mass. Gen. Laws ch. 64G · 20 active provisions
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 1. As used in this chapter, the following words shall have the following meanings unless the context clearly requires otherwise: ''Bed and breakfast establishment'', a private owner-occupied house where not less than 4…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 2. This chapter shall not include: (i) lodging accommodations at a federal, state or municipal institution; (ii) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic ins…
[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.] Section 3. An excise shall be imposed upon the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator at the rate of 5 per cent of t…
[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.] Section 3A. A city or town that accepts this section may impose a local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located with…
[Text of section effective as provided by 2018, 337, Secs. 14A and 15A as added by 2019, 5, Sec. 37.] Section 3B. Notwithstanding sections 9 and 10 of chapter 152 of the acts of 1997, the convention center financing fee imposed upon the transfer of occupancy of a short-term rental in the cities of Boston, Cambridge, Sp…
[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.] Section 3C. In addition to the excise imposed under section 3 and any excise imposed under section 3A, an excise shall be imposed on the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodgi…
[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.] Section 3D. (a) A city or town that accepts section 3A may, by a separate vote and in the same manner of acceptance as set forth in said section 3A, impose a community impact fee of not more than 3 per cent of the total…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 4. Except as provided in section 13, reimbursement for the excise imposed under this chapter shall be paid by the occupant of any such room to the operator and each operator shall add to the rent and collect from the oc…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the tran…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 6. A person shall not operate a bed and breakfast establishment, hotel, lodging house, short-term rental or motel unless a certificate of registration has been issued to the person in accordance with section 67 of chapt…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 6A. No person subject to this chapter shall engage in an unlawful practice under section 4 of chapter 151B.
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 7A. An operator who has paid to the commissioner an excise pursuant to section 3 upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on the worthless account. A claim fo…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 7B. An operator who fails to pay to the commissioner money required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. As used in this section, the term ''operator'' sha…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 12. No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on…
[Subsection (a) effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 13. (a) An operator may elect to allow an intermediary to collect rent or facilitate the collection or payment of rent on its behalf through a written agreement on an accommodation subject to the excise under this chapte…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 14. A city or town, by ordinance or by-law, may regulate operators registered pursuant to section 67 of chapter 62C and impose penalties for the violation of such an ordinance or by-law. A city or town, by ordinance or…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 15. Nothing in this chapter shall confer a right to lease, sublease or otherwise offer a residential unit as a short-term rental where such use is prohibited by a homeowner's association agreement or requirements, a ren…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 16. For residential units subject to rent control provisions, operators of short-term rentals shall charge not more than the prorated maximum amount allowed.
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 17. The commissioner shall annually publish a report on the economic activity of short-term rentals in the commonwealth rented for occupancy through a hosting platform or intermediary. The commissioner may require a hos…
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 18. The commissioner shall promulgate rules and regulations for assessing, reporting, collecting, remitting and enforcing the room occupancy excise pursuant to this chapter.