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 General Laws, Chapter 64G, at the rate of 6% of the total amount of the rate for each 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 license, but excludes those accommodations specifically exempted from General Laws, Chapter 64G, in section 2 of that chapter.
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