The Convention Center Financing Act authorizes the following surcharges for the purpose of financing construction and renovation of convention centers in Boston, Springfield, Worcester, Chicopee, and West Springfield.
For additional information concerning the Convention Center Financing surcharges, see Technical Information Release (TIR) 05-1.
Boston Sightseeing Tour Surcharge
The Boston Sightseeing Tour Surcharge is 5 percent of the purchase price of any ticket for any water-based sightseeing, tourist venue or entertainment cruise or tour, and for any land-based sightseeing, tourist venue or trolley tour, originating or located in Massachusetts and conducted partly or entirely within the city of Boston.
Boston Vehicular Rental Transaction Surcharge
The Boston Vehicular Rental Transaction Surcharge of $10 is imposed upon each vehicular rental transaction contract in the city of Boston. All operators of vehicle rental establishments must collect the $10 surcharge on rental contracts signed or executed in the city of Boston for passenger cars, trucks, vans, and/or trailers.
Parking Facilities Surcharge in Boston, Springfield, and/or Worcester
The Parking Facilities Surcharge in Boston, Springfield and/or Worcester is $2 per day on any vehicle which parks in any parking facility built in conjunction with or as part of the projects authorized by the Convention Center Financing Act in the cities of Boston, Springfield and Worcester.
Convention Center Financing Surcharges:
Summary of Filing Requirements & Payment Options
| Type of Surcharge | Filing frequency and payment requirements | Forms | Payment methods |
| Boston sightseeing tour | Quarterly, on the twentieth day of the month following the end of the calendar quarter, e.g., April 20 for the calendar quarter ending March 31. Payment is due with return. | Form CCF-ST | Checks only |
| Boston vehicular rental transaction | Quarterly, on the twentieth day of the month following the end of the calendar quarter, e.g., April 20 for the calendar quarter ending March 31. Payment is due with return. | Form CCF-VR | Checks only |
| Parking facilities in Boston, Springfield, and Worcester | Quarterly, on the twentieth day of the month following the end of the calendar quarter, e.g., April 20 for the calendar quarter ending March 31. Payment is due with return. | Form CCF-PF | Checks only |