Budget Amendment ID: FY2015-S4-48
OTH 48
Room Occupancy Excise
Ms. Lovely moved that the proposed new text be amended moved that the bill be amended by inserting, after section ___, the following new section:-
"SECTION ___. Section 1 of chapter 64G of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word “licensee”, in line 35, the following words:- ; "provided, however, that when the use or possession, or the right to the use or possession, is the result of an emergency housing assistance placement under section 30 of chapter 23B, the term “occupancy” shall mean the use or possession, or the right to the use or possession, of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel designed and normally used for sleeping and living purposes, or the right to the use or possession of the furnishings or the services and accommodations, including breakfast in a bed and breakfast establishment, accompanying the use and possession of such room or rooms, for any period of time, regardless of whether such use and possession is as a lessee, tenant, guest or licensee."