Budget Amendment ID: FY2020-S3-769

ECO 769

Collection Fairness for Short Term Rentals

Mr. deMacedo moved that the proposed new text be amended by inserting after Section 72 the following new sections:-

"SECTION XX. Section 1 of chapter 64G of the General Laws is hereby amended by striking out the definition of the word "Hosting platform", as inserted by section 6 of chapter 337 of the acts of 2018, and inserting in place thereof the following:-

"Hosting platform", a service that allows: (i) an operator to advertise, list or offer the use of an accommodation subject to the excise under this chapter in exchange for rent; and/or (ii) an operator to charge the payment of rent On an accommodation; and/or (iii) a person to arrange, hook, reserve or rent an accommodation.

SECTION XX. Said section 1 of said chapter 64G is hereby further amended by striking out the definition of the word "Intermediary", as so appearing, and inserting in place thereof the following:

"Intermediary", a person or entity, other than an operator, that facilitates the sale, use or possession of an occupancy to the general public; provided, however, that the term "facilities" shall include a person or entity that brokers, coordinates or in any other way arranges for the purchase, sale, use or possession of occupancies by the general public; provided further, that the term intermediary shall include a hosting platform and operator's agent."