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December 21, 2024 Clear | 17°F
The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 64G ROOM OCCUPANCY EXCISE
  5. Section 5 Separate statement and charge of amount of excise

Section 5

Section 5: Separate statement and charge of amount of excise

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]

Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such transfer issued or used by the operator.