Local Options Excise: General
- Adopting Local Option Excise Taxes - view the presentation slides here (PDF).
Video: Adopting Local Option Excise Taxes
Skip this video Adopting Local Option Excise Taxes.Room occupancy and short-term rentals
- MassDOR's Room Occupancy Excise Tax page
- Notification of Acceptance form: Room occupancy excise tax
- Notification of Acceptance form: Short-term rentals community impact fee
- DLS FAQ: An Act Regulating and Insuring Short-term Rentals; c. 337 of the Acts of 2018; c. 5 of the Acts of 2019
- DLS FAQ: Adopting a Room Occupancy Excise Tax
- DLS FAQ: Adopting a Short-term Rental Community Impact Fee
- DOR video: Short-term Rental Taxes
- DOR regulation 830 CMR 64G.1.1: Massachusetts Room Occupancy Excise
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Massachusetts General Law Ch. 64G section 3C: establishing an additional excise on members of the Cape Cod and Islands Water Protection Fund
Meals
- DLS FAQ: Adopting a local meals excise tax
- Notification of Acceptance form: Meals
- MassDOR guidance: Sales tax on meals
Marijuana
- DLS FAQ: Adopting a local option excise on recreational marijuana
- Notification of Acceptance form: Marijuana
- Guidance: Municipal Finance Law and Accounting Treatment of Retail Sales of Marijuana for Adult Use (LFO2018-3, PDF) This Local Finance Opinion (LFO) provides guidance regarding the municipal finance law and accounting treatment of money from marijuana establishments and medical marijuana treatment centers.
- Local Option Excise on Retail Marijuana Sales (BUL2018-3, PDF) This Bulletin provides information to cities and towns about the procedures for implementing the local option excise on retail sales of marijuana for adult use.
- MassDOR FAQ: Marijuana retail taxes
Contact for Local Options Excise Training and Resources
Phone
Shared Databank Line
Date published: | July 30, 2020 |
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Last updated: | April 27, 2023 |