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Convention Center Financing Surcharges

The Convention Center Financing Act authorizes surcharges to finance the construction and renovation of convention centers in Boston, Springfield, Worcester, Chicopee, and West Springfield.

Table of Contents

Registration, Filing and Payments

New taxpayers register to file and pay Convention Center Financing Surcharges with MassTaxConnect

Current taxpayers file and pay with either MassTaxConnect or by paper (depending on the requirements outlined in TIR 16-9). 

Returns and payments (whether electronically or by paper) are always due quarterly, on the twentieth day of the month following the end of the calendar quarter. For example, April 20 would be the due date for the calendar quarter ending March 31.

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% of the sale price of any ticket for any water or land based

  • Sightseeing
  • Tourist venue 
  • Entertainment cruise 
  • 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 is $10.00 for each vehicular rental contract in Boston.

All operators of vehicle rental businesses must collect the $10.00 surcharge on rental contracts signed or executed in Boston for:

  • Passenger cars
  • Trucks
  • Vans
  • Trailers.

Parking Facilities Surcharge in Boston, Springfield, and/or Worcester

The Parking Facilities Surcharge in Boston, Springfield and/or Worcester is $2.00 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.

Questions

By phone

  • (617) 887-6367 - Business/Trustee tax

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