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.