Under M.G.L. Chapter 64G, room occupancy excise tax is imposed on the transfer of occupancy, for $15 or more, of any room in a bed and breakfast establishment, hotel, lodging house, or motel for a period of ninety days or less.  The tax is required to be collected by the operator of such establishments at the rate of 5.7% of the total amount of rent for each such occupancy. In addition, each Massachusetts’ city or town is permitted to levy a local room occupancy excise tax.   More

Room Occupancy Excise Resources
Register to File and Pay with WebFile for Business