Mass. Gen. Laws ch. 64G § 3C

Current through Chapter 223 of the 2024 Legislative Session

Section 64G:3C - Excise imposed on transfer of occupancy of room in bed and breakfast establishment, lodging house, short-term rental or motel

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, lodging house, short-term rental or motel located within a municipality that is a member of the Cape Cod and Islands Water Protection Fund established under section 19 of chapter 29C at a rate of 2.75 per cent of the total amount of rent for each such occupancy; provided, however, that all revenues received from the excise under this section shall be credited to the Cape Cod and Islands Water Protection Fund. An excise shall not be imposed if the total amount of rent is less than $15 per day or its equivalent. An operator shall pay the excise due to the Cape Cod and Islands Water Protection Fund to the commissioner at the same time and in the same manner as the excise due to the commonwealth.

Mass. Gen. Laws ch. 64G, § 3C

Added by Acts 2018, c. 337,§ 6, eff. 3/28/2019 effective for transfers of occupancies of short-term rentals that commence on or after 7/1/2019 and for which contracts with occupants were entered into on or after 1/12019; and for transfers of occupancies in bed and breakfast establishments, hotels, lodging houses and motels beginning on or after July 1, 2019.

See Acts 2019, c. 5, § 37.