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19 Σεπ 2024 · The room occupancy excise tax applies to room rentals of 90 days or less in hotels, motels, bed and breakfast establishments, and lodging houses. Beginning July 1, 2019, the room occupancy excise also applies to short-term rentals of property for 31 days or less.
6 Αυγ 2021 · The purpose of 830 CMR 64G.1.1 is to explain the application of the state and local room occupancy excise imposed under M.G.L. c. 64G, to transfers of occupancy in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel.
12 Απρ 2019 · A. Registration, Return and Recordkeeping Requirements. All operators of short-term rentals must register with the Department. Room occupancy returns are due monthly, on or before the 20 th day of the month, reporting the tax due on occupancies in the previous month. G.L. c. 62C, § 16(g).
massachusetts room occupancy tax and certification info: Legislation was signed into law in December, 2018 which expands the room occupancy excise, G.L. c. 64G, to short-term rentals of a property for more than 14 days in a calendar year, starting July 1, 2019
5 ημέρες πριν · 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.
3 ημέρες πριν · ''Occupant'', a person who uses, possesses or has a right to use or possess a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel for rent under a lease, concession, permit, right of access, license or agreement.
Any city or town which accepts the provisions of this section shall be authorized to impose a local excise tax upon the transfer of occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel located within such city or town by any operator at a rate up to, but not exceeding, 6 per cent of the total amount ...
