[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 4. 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.
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