(a) For the purposes of this act, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Exempt business”, (1) a restaurant, as defined in section 6 of chapter 64H of the General Laws; (2) a bed and breakfast establishment, hotel, lodging house, short-term rental or motel, as defined in section 1 of chapter 64G of the General Laws; or (3) a meeting venue, including, but not limited to a space, room, or venue used for the purpose of hosting an event or gathering, such as a conference, convention or concert.

“Exempt commodities”, (1) the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator on which an excise is imposed pursuant to section 3 or 4 of chapter 64G of the General Laws; or (2) the sale of restaurant meals on which an excise is imposed pursuant to section 2 of chapter 64H of the General Laws or section 2 of chapter 64L of the General Laws.

(b) Notwithstanding any general or special law to the contrary, no tax shall be remitted to the commonwealth on an exempt commodity or exempt business for the duration of executive order 591; provided, however that the taxpayer shall collect and file notice of said tax; and provided, further that the tax shall be remitted within 365 days after notice by the governor is given that  executive order 591 is no longer in effect.

(c) Notwithstanding any general or special law to the contrary, no tax shall be remitted to the commonwealth on wages subject to tax pursuant to chapter 62 for the duration of executive order 591; provided, however that the taxpayer shall collect and file notice of said tax; and provided, further that  the tax shall be remitted within 365 days after notice by the governor is given that  executive order 591 is no longer in effect.