| Organization: | Trial Court Law Libraries Massachusetts Court System |
|---|---|
| Date published: | July 2, 2019 |
| Last updated: | August 15, 2019 |
Introduction
Most recently amended by St.2019, c.5.
These are unofficial versions of Massachusetts General Laws. For more information on this topic, please see:
Table of Contents
- § 1 Definitions
- § 2 Exempted accommodations
- § 3 Imposition and rate; payment
- § 3A Local excise tax; information concerning amount collected available
- § 3B Reversion of convention center financing fees imposed upon transfers of occupancy of short-term rentals in certain cities
- § 3C Imposition of additional excise on members of Cape Cod and Islands Water Protection Fund
- § 3D Community impact fees
- § 4 Reimbursement for excise by occupant
- § 5 Separate statement and charge of amount of excise
- § 6 Certificate of registration
- § 6A Unlawful practices under section 4 of chapter 151B prohibited
- § 7A Worthless accounts; abatement
- § 7B Personal and individual liability for excises required to be paid by this chapter; misrepresentation of exemption
- § 12 Excise tax exemption for U.S. military employees traveling on military orders
- § 13 Collection of rent by intermediary; collection and remittance of excise by intermediary
- § 14 Regulation of operators by cities or towns
- § 15 Prohibition on short-term rentals by homeowner’s association agreement, rental agreement, or other restriction, covenant, etc.
- § 16 Short-term rental of units that are subject to rent control provisions
- § 17 Report on the economic activity of short-term rentals rented for occupancy through a hosting platform or intermediary
- § 18 Rules and regulations
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