Section  1. Notwithstanding any general or special law to the contrary, the town of Eastham may impose a room occupancy tax, not to exceed 5% and equal to the occupancy tax imposed on accommodations subject to G.L. c.64G  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 timeshare units or any other such temporary occupancy not currently defined in G.L. c.64G; vacation or leisure accommodation being defined as occupancy for a price to be paid and intended at the time of contract to be for a period of ninety consecutive days or less, regardless of whether such use and possession is as a lessee, tenant, guest or license;  G.L. c.64G, §3,4,5,6 and 7A and shall be liable in the same manners as operators in  G.L. c.64 §7B.

Section 2. This Act shall take effect upon its passage.