AN ACT RELATIVE TO THE ROOM OCCUPANCY EXCISE TAX.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 1 of chapter 64G of the General Laws is hereby amended by striking
out paragraph (b), as appearing in chapter 745 of the acts of 1967, and
inserting in place thereof the following paragraph:-
(b) "Lodging house", a house where lodgings are let to four or
more persons not within the second degree of kindred to the person
conducting it, licensed or required to be licensed under section
twenty-three of chapter one hundred and forty.
The first paragraph of section 3 of said chapter 64G, as appearing in
section 25 of chapter 14 of the acts of 1966, is hereby amended by striking
out the second sentence and inserting in place thereof the following
sentence:- No excise shall be imposed if the total amount of rent is less
than fifteen dollars per day or its equivalent.
Section one of this act shall apply to the transfer of room occupancies
occurring on or after January first, nineteen hundred and eighty-five.