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.
Room Occupancy Excise Resources
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