Massachusetts General Laws
Title IX - Taxation
Chapter 64g - Room Occupancy Excise

Section 1 - Definitions - [Text of section effective as provided by 2018, 337, Sec....

Section 2 - Exempted Accommodations - [Text of section effective as provided by 2018, 337, Sec....

Section 3 - Imposition and Rate; Payment - [Text of section effective as provided by 2018, 337, Secs....

Section 3a - Local Excise Tax; Information Concerning Amount Collected Available - [Text of section effective as provided by 2018, 337, Secs....

Section 3b - Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities - [Text of section effective as provided by 2018, 337, Secs....

Section 3c - Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund - [Text of section effective as provided by 2018, 337, Secs....

Section 3d - Community Impact Fees - [Text of section effective as provided by 2018, 337, Secs....

Section 4 - Reimbursement for Excise by Occupant - [Text of section effective as provided by 2018, 337, Sec....

Section 5 - Separate Statement and Charge of Amount of Excise - [Text of section effective as provided by 2018, 337, Sec....

Section 6 - Certificate of Registration - [Text of section effective as provided by 2018, 337, Sec....

Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited - [Text of section effective as provided by 2018, 337, Sec....

Section 7a - Worthless Accounts; Abatement - [Text of section effective as provided by 2018, 337, Sec....

Section 7b - Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption - [Text of section effective as provided by 2018, 337, Sec....

Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders - [Text of section effective as provided by 2018, 337, Sec....

Section 13 - Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary - [Subsection (a) effective as provided by 2018, 337, Sec. 15A...

Section 14 - Regulation of Operators by Cities or Towns - [Text of section effective as provided by 2018, 337, Sec....

Section 15 - Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc. - [Text of section effective as provided by 2018, 337, Sec....

Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions - [Text of section effective as provided by 2018, 337, Sec....

Section 17 - Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary - [Text of section effective as provided by 2018, 337, Sec....

Section 18 - Rules and Regulations - [Text of section effective as provided by 2018, 337, Sec....