Massachusetts General Laws
Chapter 64g - Room Occupancy Excise
Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions

[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.

<< Previous
Next >>

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 64g - Room Occupancy Excise

Section 1 - Definitions

Section 2 - Exempted Accommodations

Section 3 - Imposition and Rate; Payment

Section 3a - Local Excise Tax; Information Concerning Amount Collected Available

Section 3b - Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities

Section 3c - Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund

Section 3d - Community Impact Fees

Section 4 - Reimbursement for Excise by Occupant

Section 5 - Separate Statement and Charge of Amount of Excise

Section 6 - Certificate of Registration

Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited

Section 7a - Worthless Accounts; Abatement

Section 7b - Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption

Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders

Section 13 - Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary

Section 14 - Regulation of Operators by Cities or Towns

Section 15 - Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc.

Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions

Section 17 - Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary

Section 18 - Rules and Regulations