SECTION 1. Notwithstanding any general or special law to the contrary, the town of Brewster may impose a room occupancy tax, in addition to any such occupancy tax currently allowed by law, on any vacation or leisure accommodation, including but not limited to apartments, single or multiple family housing, cottages, condominiums and time share units, as well as or any other vacation or leisure accommodation not expressly taxed pursuant to the provisions of General Laws, chapter 64G, at the rate of 6% of the total amount of the rate for each such occupancy. Vacation or leisure accommodation is further defined to include only paid occupancy for a period of ninety consecutive days or less, regardless of whether such use and possession is as a lessee, tenant, guest or licensee, but excludes those accommodations specifically exempted from General Laws, chapter 64G, in Section 2 of that chapter.
SECTION 2. This Act shall take effect upon its passage.
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