[Text of section effective as provided by 2018, 337, Secs. 14A and 15A as added by 2019, 5, Sec. 37.]
Section 3B. Notwithstanding sections 9 and 10 of chapter 152 of the acts of 1997, the convention center financing fee imposed upon the transfer of occupancy of a short-term rental in the cities of Boston, Cambridge, Springfield, Worcester, West Springfield and Chicopee shall revert half to the General Fund and half to the city in which the short-term rental was transferred.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64g - Room Occupancy Excise
Section 2 - Exempted Accommodations
Section 3 - Imposition and Rate; Payment
Section 3a - Local Excise Tax; Information Concerning Amount Collected Available
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 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 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions