HOUSE DOCKET, NO. 4559        FILED ON: 2/6/2018

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4250

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul Tucker and Joan B.  Lovely

_________________

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 short-term rental excise tax in the city of Salem.

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PETITION OF:

 

Name:

District/Address:

Date Added:

Paul Tucker

7th Essex

2/6/2018

Joan B.  Lovely

Second Essex

2/6/2018


HOUSE DOCKET, NO. 4559        FILED ON: 2/6/2018

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4250

By Representative Tucker of Salem and Senator Lovely, a joint petition (accompanied by bill, House, No. 4250) of Paul Tucker and Joan B.  Lovely (with the approval of the mayor and city council) that the city of Salem be authorized to impose a local excise tax on short-term rentals in said city.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act concerning local short-term rental excise tax in the city of Salem.

 

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. Notwithstanding any general or special law to the contrary, the City of Salem may impose a room occupancy tax on any short-term residential rental for tourist or transient use, including, but not limited to apartments, single or multi-family housing, cottages, condominiums, and time share units, as well as any other short-term residential rental unit for tourist or transient use 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. A short-term residential rental for tourist or transient use is further defined to include only paid occupancy for any period of ninety consecutive days or less, regardless of whether such use and possession is a lessee, tenant, guest or license, but excludes those accommodations specifically exempted from General Laws, Chapter 64G, in section 2 of that chapter.