Section 3A of chapter 64G of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following paragraph:-
The commissioner of revenue shall provide written notice to all operators registered with the commissioner pursuant to section 67 of chapter 62C who operate a hotel, motel, bed and breakfast establishment or lodging house within a city or town that has accepted the local excise pursuant to this section of such acceptance and of the rate and effective date of the local excise not later than 15 days before the effective date of the local excise. For tax years beginning on or after 2016, failure to receive such notice from the commissioner shall nullify the operator’s obligation to collect and pay such local excise for the tax year in which the operator should have received notice pursuant to this section.
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