Bill > H2621

This bill amends Chapter 64G of the General Laws, which deals with room occupancy excise taxes, by introducing and defining the term "lodging establishment" as any building rented for lodging purposes for less than ninety days, excluding bed and breakfast homes and single-family dwellings. It also updates the definitions of "operator" and "occupancy" to include these new "lodging establishments" and clarifies that "occupant" refers to anyone who pays for the use of a room in such establishments. The bill also makes conforming changes throughout the chapter to ensure that "lodging establishment" is consistently recognized alongside existing terms like "lodging house" in various sections related to the room occupancy excise tax.