HOUSE DOCKET, NO. 4033        FILED ON: 7/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3687

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

David T. Vieira and Viriato M. deMacedo

_________________

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 concerning local room tax.

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PETITION OF:

 

Name:

District/Address:

Date Added:

David T. Vieira

3rd Barnstable

7/14/2015

Viriato M. deMacedo

Plymouth and Barnstable

7/16/2015

Timothy R. Madden

Barnstable, Dukes and Nantucket

7/16/2015


HOUSE DOCKET, NO. 4033        FILED ON: 7/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3687

By Representative Vieira of Falmouth and Senator deMacedo, a joint petition (accompanied by bill, House, No. 3687) of David T. Vieira, Viriato M. deMacedo and Timothy R. Madden (by vote of the town) that the town of Falmouth be authorized to impose a room occupancy tax on vacation or leisure accommodations.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act concerning local room tax.

 

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

Notwithstanding any general or special law to the contrary, the town of Falmouth may impose a room occupancy tax, in addition to such occupancy tax currently allowed by law, on any vacation or leisure accommodation including, but not limited to apartments, single or multi-family housing, cottages, condominiums, and time share units, as well as any other vacation or leisure accommodation not expressly taxed pursuant to the provision of chapter 64G of the General Laws, at the same rate as the town taxes commercial accommodations.  For purposes of this act, a vacation or leisure accommodation shall include only those accommodations that are occupied for payment for a period of 30 consecutive days or less, regardless of whether the use and possession of such accommodation is as a lessee, tenant, guest or license, but shall exclude those accommodations specifically exempted from the provisions of said chapter 64G pursuant to section 2 of said chapter 64G.