HOUSE DOCKET, NO. 1687        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2700

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Timothy R. Whelan

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act providing local aid enhancement for the town of Brewster.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Timothy R. Whelan

1st Barnstable

1/15/2015

Sarah K. Peake

4th Barnstable

11/26/2019

Daniel A. Wolf

Cape and Islands

1/15/2015


HOUSE DOCKET, NO. 1687        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2700

By Mr. Whelan of Brewster, a petition (accompanied by bill, House, No. 2700) of Timothy R. Whelan, Sarah K. Peake and Daniel A. Wolf (by vote of the town) relative to the application of the local option room occupancy excise tax in the town of Brewster.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act providing local aid enhancement for the town of Brewster.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

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.