Recently enacted legislation establishes a new local option sales tax on meals, G.L. c. 64L, and also increases the maximum rate of the local option room occupancy excise, G.L. c. 64G, § 3A, for cities or towns that adopt this increase. Technical Information Release 09-13 provides guidance concerning this legislation.  The local option meals tax and increased local option room occupancy excise can be effective October 1, 2009 or later.

Local Option (Meals & Room Occupancy) Resources
830 CMR 64G.3A.1 Local Option Room Occupancy Excise