Chapter 64G - ROOM OCCUPANCY EXCISE

Section 64G:1 - Definitions
Section 64G:2 - Exempted accommodations; definitions
Section 64G:3 - Imposition and rate; exemption; payment
Section 64G:3A - Local excise tax on motels, hotels, etc.; information concerning amount collected
Section 64G:3B - Convention center financing fee to revert half to the General Fund and half to city
Section 64G:3C - Excise imposed on transfer of occupancy of room in bed and breakfast establishment, lodging house, short-term rental or motel
Section 64G:3D - Community impact fee
Section 64G:4 - Reimbursement for excise by occupant
Section 64G:5 - Separate statement and charge of amount of excise
Section 64G:6 - Certificate of registration
Section 64G:6A - Unlawful practice under section 4 of chapter 151B
Section 64G:7A - Worthless accounts; abatement
Section 64G:7B - Liability of operator
Section 64G:12 - Excise tax exemption for U.S. military employees traveling on military orders
Section 64G:13 - Election to allow intermediary to collect rent
Section 64G:14 - Regulation of operators registered pursuant to section 67 of chapter 62C
Section 64G:15 - Chapter not applicable where use is prohibited by homeowner's association agreement or requirements, rental agreement or other restrictions, covenants, requirements or enforceable agreement
Section 64G:16 - Charging more than prorated maximum amount allowed
Section 64G:17 - Annual report on economic activity of short-term rents
Section 64G:18 - Promulgation of rules and regulations for assessing, reporting, etc., room occupancy excise