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Mass. General Laws c.64G

Room occupancy excise

This page links to an unofficial version of each section of G.L. c. 64G.

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§ 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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