Chapter 64G: ROOM OCCUPANCY EXCISE
- Section 1 Definitions
- Section 2 Exempted accommodations
- Section 3 Imposition and rate; payment
- Section 3A Local excise tax; information concerning amount collected available
- Section 3B Reversion of convention center financing fees imposed upon transfers of occupancy of short-term rentals in certain cities
- Section 3C Imposition of additional excise on members of Cape Cod and Islands Water Protection Fund
- Section 3D Community impact fees
- Section 4 Reimbursement for excise by occupant
- Section 5 Separate statement and charge of amount of excise
- Section 6 Certificate of registration
- Section 6A Unlawful practices under section 4 of chapter 151B prohibited
- Section 7 Repealed, 1976, 415, Sec. 111
- Section 7A Worthless accounts; abatement
- Section 7B Personal and individual liability for excises required to be paid by this chapter; misrepresentation of exemption
- Section 8 to 10 Repealed, 1976, 415, Sec. 111
- Section 11 Repealed, 1977, 363A, Sec. 62
- Section 12 Excise tax exemption for U.S. military employees traveling on military orders
- Section 13 Collection of rent by intermediary; collection and remittance of excise by intermediary
- Section 14 Regulation of operators by cities or towns
- Section 15 Prohibition on short-term rentals by homeowner's association agreement, rental agreement, or other restriction, covenant, etc.
- Section 16 Short-term rental of units that are subject to rent control provisions
- Section 17 Report on the economic activity of short-term rentals rented for occupancy through a hosting platform or intermediary
- Section 18 Rules and regulations