| Date: | 08/06/2021 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Regulatory Authority: |
MGL c. 14, § 6(1) MGL c. 62C, § 3 MGL c. 64G |
| Official Version: | Purchase the official print version |
830 CMR 64G.00 governs the application of the state and local room occupancy excise imposed under M.G.L. c. 64G, to transfers of occupancy in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel; it also provides rules that govern operators and intermediaries with regard to collecting, remitting and reporting the state and local room occupancy excises imposed on all types of taxable accommodations under M.G.L. c. 64G, §§ 3 and 3A respectively and, where applicable, the Convention Center Financing Fee, Cape Cod and Islands Water Protection Fund Fee, and the Community Impact Fee imposed under M.G.L. c. 64G, §§ 3B, 3C and 3D, respectively.