Amendment #836 to H4100

Massachusetts Lodging Association

Mr. Moran of Boston moves to amend the bill by adding the following section:

"SECTION  XXXX.  Notwithstanding any general or special law to the contrary, the Commonwealth may impose a room occupancy tax, in addition to any such occupancy tax currently allowed by law, on any vacation, corporate or leisure accommodation, including, but not limited to furnished apartments, single or multiple family housing, cottages, condominiums, bed and breakfasts and time share units or any other such temporary occupancy not currently defined in chapter 64G of the General Laws. Vacation, corporate or leisure accommodation is defined as occupancy for a period of 90 consecutive days or less, for a price to be intended and paid at the time of contract, regardless of whether such use and possession is by a lessee, tenant, guest or licensee”.