Local Options Excise Training and Resources

Information and resources associated with the adoption of local options excise statutes including meals, rooms and cannabis.

Local Options Excise: General

• Adoption Timetable: Local options meals, rooms, cannabis and community impact fee (PDF)
• Notification procedures and forms: adoption of local options statutes
• DLS: Local Options Excise Tax

• Adopting Local Option Excise Taxes presentation slides (PDF).

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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
• TIR 01-15: Convention Center Financing Fee On Room Occupancy (Boston, Cambridge, Springfield, Worcester)
• 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
• LFO 2024-2 Money from Marijuana Establishments and Medical Marijuana Treatment Centers
• Local Option Excise on Retail Marijuana Sales (BUL2018-3) 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

Date published:	July 30, 2020
Last updated:	April 27, 2023