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

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Trustee: A person or institution holding and administering property in trust.