Bill > S2040

This bill modifies Chapter 64G, Section 5 of Massachusetts law to clarify how occupancy excise tax is calculated for hotel room rentals. Specifically, the bill stipulates that the excise tax will be applied to the total amount charged to the occupant, including all charges or fees that are not separately itemized from the base rent. Conversely, any fees or charges that are explicitly separated from the rent will be exempt from the excise tax. This change aims to provide clearer guidelines for how hotel room rentals, particularly those booked through internet resellers, are taxed, ensuring that the full amount paid by the customer (except for separately itemized charges) is subject to the occupancy excise tax. The modification seeks to standardize tax collection and potentially close any existing loopholes in how rental costs are calculated for tax purposes.

Budget and Finance

https://malegislature.gov/Bills/194/S2040