SECTION 1: Chapter 64G of the General Laws is hereby amended in the following way:
Section 3: Strike the number 14 in the first sentence of the third paragraph of Section 3 and the last sentence of the third paragraph and replace it with the number 80. Strike the number 15 in the second sentence and replace it with 81. Strike the number 14 in the second sentence and replace it with 80 so that the paragraph shall read:
No excises or fees established under this chapter shall be imposed upon the transfer of occupancy of a short-term rental if the operator transfers such short-term rental for not more than 80 days in a calendar year, provided, that the operator has first: (i) registered with the commissioner in accordance with section 67 of chapter 62C; and (ii) filed a declaration with the commissioner, signed by the operator and subject to section 5 of chapter 62C, setting forth the intention to transfer the short-term rental for not more than 80 days in a calendar year. Such a declaration, if applicable, shall be required annually in a manner determined by the commissioner. If the operator transfers the short-term rental for 81 days or more in the same calendar year, or fails to register and file a declaration as required by this section, then the operator shall be liable for the payment of required excises and fees under this chapter, including payment of required taxes and fees on the first 80 days the short-term rental was transferred in the calendar year.
In the first sentence, strike the number 6 and replace it with 3 so that the sentence shall read:
“…by an operator at a rate of not more than 3 per cent of the total amount of rent for each such occupancy…”
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