Bill > H3299

This bill authorizes the town of Provincetown to impose a local excise tax, which is a type of tax, on the rental of rooms in seasonal rental properties and other short-term accommodations, such as hotels, motels, and bed and breakfasts, for stays of 90 days or less. This tax would be in addition to any existing room occupancy taxes and could be up to six percent of the total rent. The bill defines "occupancy" as the use or possession of a room for lodging, and "seasonal rental property or other transient accommodations" broadly to include various types of dwellings rented out for guests. However, this tax would not apply if the rent is less than $15 per day or if the accommodation is otherwise exempt under Massachusetts General Laws. Operators of these properties would be responsible for collecting and remitting this tax, similar to how they handle other state taxes.