Bill > S1614

This bill amends Chapter 64G of the General Laws, which deals with room occupancy excise taxes, by expanding the definition of taxable accommodations. Specifically, it inserts the phrase "or other transient accommodations" after existing references to "motel" and "rooms" in Section 1 of Chapter 64G. The bill then adds two new subsections, (k) and (l), to Section 1, defining "transient accommodations" as any vacation or leisure rental, including apartments, houses, cottages, condominiums, and time-share units, rented for 60 consecutive days or less, regardless of the occupant's status as a lessee, tenant, guest, or licensee. It also defines "vacation or leisure accommodation" as an occupancy intended for 60 consecutive days or less. Furthermore, a new Section 13 is added, allowing any city or town that has accepted the provisions of Section 3A to also accept this new section, thereby expanding the room occupancy excise tax to include these newly defined transient accommodations. Under this new section, the owner of such properties is responsible for assessing, collecting, reporting, and paying the tax, similar to how operators of hotels and motels are currently treated, and will be liable for any non-compliance. If a property owner uses a manager or management company to collect rent, that entity will be responsible for collecting and forwarding the room occupancy excise tax to the owner.