Overview
The Convention Center Financing Act authorizes surcharges to finance the construction and renovation of convention centers in:
- Boston
- Springfield
- Worcester
- Chicopee
- West Springfield.
The Police Training Act authorizes a surcharge to any vehicle rental transaction in Massachusetts with a
- Duration of more than 12 hours but
- Not more than 30 days.
For more information visit:
Registration, Filing and Payments
Businesses register with MassTaxConnect to collect, file, and pay Convention Center Financing and Police Training surcharges to DOR. When registering on MassTaxConnect, choose Vehicular Rental Surcharge, and follow the remaining prompts.
Returns and payments 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. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next regular work day.
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.
All of the above must:
- Originate or be located in Massachusetts and be
- 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.
The above mentioned parking facilities must be authorized by the Convention Center Financing Act.
Police Training Surcharge on Vehicular Rental Contracts
The purpose of the surcharge is to fund the Municipal Police Training Fund. Any vehicle rental transaction in Massachusetts with a duration of more than 12 hours but not more than 30 days, must include a $2.00 surcharge to be collected by the vendor.
Rental vehicles subjected to the surcharge typically include:
- Passenger cars
- Trucks
- Vans
- Trailers (excluding the trailer hitch).
The surcharge does not apply to transportation network companies such as Lyft or Uber, or to vehicle rental periods of less than 12 hours or more than 30 days.
For more information, visit:
Questions
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- (617) 887-6367 - Business/Trustee tax
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- Send an e-message to Contact Us - Trustee Tax