SENATE DOCKET, NO. 43        FILED ON: 1/12/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1614

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Daniel A. Wolf

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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 relative to room occupancy excise tax.

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PETITION OF:

 

Name:

District/Address:

Daniel A. Wolf

Cape and Islands

Michael O. Moore

Second Worcester

Tricia Farley-Bouvier

3rd Berkshire

James B. Eldridge

Middlesex and Worcester

Denise Provost

27th Middlesex

Chris Walsh

6th Middlesex


SENATE DOCKET, NO. 43        FILED ON: 1/12/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1614

By Mr. Wolf, a petition (accompanied by bill, Senate, No. 1614) of Daniel A. Wolf, Michael O. Moore, Tricia Farley-Bouvier, James B. Eldridge and other members of the General Court for legislation relative to room occupancy excise tax.  Revenue.

 

The Commonwealth of Massachusetts

 

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

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An Act relative to room occupancy excise tax.

 

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.Section 1 of chapter 64G of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word “motel” in line 29, the following words:- or other transient accommodations

SECTION 2. Said section 1 of said chapter 64G, as so appearing, is further amended by inserting after the word “rooms” in line 33, the following words:- or other transient accommodations 

SECTION 3. Said section 1 of said chapter 64G, as so appearing , is further amended by adding the following subsections:

(k) “Transient accommodations” any vacation or leisure accommodation, including but not limited to apartment, single or multiple family housing, cottage, condominium and time-share unit which , is rented to occupants for a period of 60 consecutive days or less regardless of whether such use and possession is as a lessee, tenant, guest or licensee.

(l) “Vacation or leisure accommodation”, occupancy for a price to be paid and intended at the time of contract or agreement to be for a period of 60 consecutive days or less regardless of whether such use and possession is as lessee, tenant, guest or licensee.

SECTION 4. Said chapter 64G is further amended by adding the following section:-

Section 13. (i) Any city or town which accepts or has accepted the provisions of section 3A may, by a separate vote, accept the provisions of this section and expand the imposition of room occupancy excise to include transient accommodations.

(ii)For transient accommodations subject to this section, the owner of the apartment, single or multiple family housing, cottage, condominium or time-share unit shall be responsible for assessing, collecting, reporting, and paying over the tax as described for operators in sections 3, 4, 5, 6 and 7A, and shall be liable in the same manner as operators in section 7B. If a property owner has a manager or management company collecting the rent such manager or management company shall collect the room occupancy excise and forward it to the owner along with the accommodation fee.