Bill > S1553

This bill amends the General Laws of Massachusetts to regulate and tax transient accommodations, which includes vacation rentals, short-term rentals, and other non-hotel lodging. The key provisions are: 1. Establishes definitions and regulations for different types of transient accommodations, including hotels, motels, bed and breakfasts, and transient accommodations offered through hosting platforms. 2. Imposes a 5% state excise tax on the transfer of occupancy of rooms in transient accommodations, with an option for municipalities to impose an additional local excise tax of up to 6.5%. 3. Requires operators of transient accommodations to obtain a certificate of registration and allows hosting platforms or operators' agents to register and collect/remit the excise tax on behalf of operators. 4. Grants municipalities the authority to license and reasonably regulate transient accommodations within their jurisdictions to protect public health, safety, and the general welfare of residents. 5. Provides administrative and enforcement mechanisms, including penalties for operating transient accommodations without proper licensing and registration. The bill is intended to ensure the proper regulation and taxation of the growing short-term rental industry in Massachusetts.

Budget and Finance

https://malegislature.gov/Bills/190/S1553