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 pursuantĀ 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.
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