Amendment #111 to H3400

An amendment to provide for local aid enhancement

Representatives Turner of Dennis, Peake of Provincetown, Atkins of Concord and Vieira of Falmouth move to amend the bill by adding the following section:

SECTION 1.  Section 1 of Chapter 64G of the General Laws as appearing in the 2010 official edition, is hereby amended by inserting after the word “motel” in line 29, the following words:- “or other transient accommodations”

SECTION 2. Section 1 of Chapter 64G as appearing in the 2010 official edition is further amended by inserting after the word “rooms” in line 33, the following words:- “or other transient accommodations”

SECTION 3. Section 1 of Chapter 64G as appearing in the 2010 official edition is further amended by adding the following subsections: (k) “Transient accommodations” any vacation or leisure accommodation, including but not limited to apartment, single or multiple family housing, cottage, condominium and time-share unit which is rented to occupants for a period of 90 consecutive days or less regardless of whether such use and possession is as a lessee, tenant, guest or licensee. (l) “Vacation or leisure accommodation”, occupancy for a price to be paid and intended at the time of contract or agreement to be for a period of 90 consecutive days or less regardless of whether such use and possession is as lessee, tenant, guest or licensee.

SECTION 4. Chapter 64G is further amended by adding the following section:- Section 13. (i) Any city or town which accepts or has accepted the provisions of section 3A may, by a separate vote, accept the provisions of this section and expand the imposition of room occupancy excise to include transient accommodations.  Such vote of the city or town shall be by vote as described in section 3A of this chapter.  The city or town, in accepting the provisions of this section, may revoke or otherwise amend the applicable rooms tax rate no more often than once in any twelve month period.

(ii) For transient accommodations subject to this section, the owner of the apartment, single or multiple family housing, cottage, condominium or time-share unit shall be responsible for assessing, collecting, reporting, and paying over the tax as described for operators in sections 3, 4, 5, 6 and 7A, and shall be liable in the same manner as operators in section 7B. If a property owner has a manager or management company collecting the rent such manager or management company shall collect the room occupancy excise and forward it to the owner along with the accommodation fee.

SECTION 5. Said provisions shall not apply to accommodations provided to seasonal employees by employers or to rental of one’s primary residence as such transient rental.

SECTION 6.  Section 3 of Chapter 64G of the General laws shall be amended in the first sentence by deleting the word, “or” after the word, “house,” and by adding, after the word, “motel”, the words, or other transient accommodations as defined in section 1 of this chapter”.

SECTION 7.  The Department of Revenue shall be authorized to promulgate, implement and enforce regulations for the reporting, collecting and enforcement of this tax.