Mass. Gen. Laws ch. 64G § 4

Current through Chapter 223 of the 2024 Legislative Session

Section 64G:4 - Reimbursement for excise by occupant

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 occupant the full amount of the excise imposed by this chapter or an amount equal as nearly as possible or practical to the average equivalent thereof and such excise shall be a debt from the occupant to the operator when so added to the rent and shall be recoverable at law in the same manner as other debts.

Mass. Gen. Laws ch. 64G, § 4

Amended by Acts 2018, c. 337,§ 6, eff. 3/28/2019, effective 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.