Amendment ID: S2181-20

Amendment 20

Corrective Amendment

Mr. Rodrigues moves that the proposed new text be amended by  striking out sections 10 to 13, inclusive; and

by  inserting, after section 35, the following 4 sections:-

SECTION 35A. Section 6 of chapter 337 of the acts of 2018 is hereby amended by striking out, in section 1 of chapter 64G of the General Laws, the definition of “Rent” and inserting in place thereof the following definition:-

“Rent”, the total consideration paid by or on behalf of an occupant, including any service, cleaning or other charge, to an operator or an intermediary collecting and remitting the excise on behalf of an operator under section 13 in exchange for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature; provided, however, that “rent” shall not include: (i) bona fide refundable security deposits; (ii) any amount paid by an occupant that is included in the taxable gross receipts of the operator under chapter 64H or 64I where the operator is a vendor for purposes of those chapters; or (iii) amounts paid by an occupant to an operator for services offered by the operator on similar terms to non-occupants in the regular course of the operator’s business.

SECTION 35B.Said section 6 of chapter 337 is hereby further amended by striking out section 3D of chapter 64G and inserting in place thereof the following section:-

Section 3D. (a) A city or town that accepts section 3A may, by a separate vote and in the same manner of acceptance as set forth in said section 3A, impose a community impact fee of not more than 3 per cent of the total amount of rent upon each transfer of occupancy of a professionally managed unit that is located within that city or town.

(b) A city or town that votes to impose a community impact fee under subsection (a) may, by a separate additional vote and in the same manner of acceptance as set forth in section 3A, also impose the community impact fee upon each transfer of occupancy of a short-term rental unit that is located within a two-family or three-family dwelling that includes the operator’s primary residence.

(c) An operator shall pay the community impact fees imposed under this section to the commissioner at the same time and in the same manner as the excise due to the commonwealth under section 3. All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines shall, not less than quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to the city or town. A city or town shall dedicate not less than 35 per cent of the community impact fees collected under this section to affordable housing or local infrastructure projects.

SECTION 35C. Section 8 of said section 337 of the acts of 2018 is hereby amended by striking out, in clause (iii) of subsection (a) of section 13 of said chapter 64G the word “municipality” and inserting in place thereof the following word:- commissioner.

SECTION 35D.Said section 8 of said section 337 is hereby amended by striking out in clause (v) of said subsection (a) of said section 13 of said chapter 64G the words “to permitting such operator to list or offer an accommodation for rent through the use of the intermediary” and inserting in place thereof the following words:- to the intermediary collecting any rent from an occupant or facilitating the collection or payment of rent on behalf of an operator.”; and

by  striking out section 46; and

by striking out section 47 and inserting in place thereof the following section:-

“SECTION 47.  Section 18 and sections 26 to 31, inclusive, shall take effect as of January 1, 2019; provided, however, that the department of transitional assistance shall implement said section 18 and said sections 26 to 31, inclusive, not later than June 1, 2019 .”