Bill > H3028

This bill amends Chapter 64G of Massachusetts law to establish a "Friends and Family Rate" for room occupancy excise tax purposes, which allows hotel and motel operators to rent rooms to their employees, relatives, and friends at a specially determined rate. The bill introduces two key provisions: first, it defines the "Friends and Family Rate" as rooms rented to employees, relatives, and friends at a rate set by the hotel or motel operator; second, it specifies that the excise tax for rooms rented under this special rate will be calculated solely based on the rate determined by the operator, rather than using the standard $15 per day rate. This legislation appears designed to provide more flexibility for hospitality businesses in offering discounted accommodations to their staff and personal connections while still ensuring some form of tax collection. The bill represents a modest modification to existing room occupancy tax regulations that could benefit both hotel operators and their employees or close contacts.

Budget and Finance

https://malegislature.gov/Bills/194/H3028