Bill > H2645

This bill, titled "Providing for local aid enhancement," proposes to allow cities and towns to extend the room occupancy excise tax, which is a tax on temporary lodging, to include "transient accommodations." These are defined as vacation or leisure rentals, such as apartments, houses, cottages, condominiums, and time-share units, rented for 90 consecutive days or less. The bill amends Chapter 64G of the General Laws to explicitly include these types of accommodations under the existing tax framework, making property owners responsible for collecting and remitting the tax similarly to how hotels and motels currently do. However, the bill provides exemptions for accommodations provided to seasonal employees by employers and for the rental of a person's primary residence. The Department of Revenue will be responsible for creating the necessary regulations to implement and enforce these changes.