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.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.