MA H2642

Bill

Providing for local aid enhancement

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to room occupancy excise tax on vacation rental of houses, apartments, cottages or condominiums. Revenue.

AI Summary

This bill amends Chapter 64G of the General Laws to provide for a 5% statewide room occupancy excise tax on the transfer of occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house, transient accommodation, or motel in Massachusetts. The bill also allows cities and towns to impose a local excise tax of up to 6% (with an additional 2.75% for municipalities in Barnstable County for water infrastructure) on such transfers of occupancy. The bill requires hosting platforms and operators' agents to register with the Commissioner of Revenue and collect and remit the excise taxes on behalf of operators, and provides for voluntary collection agreements between the Commissioner and such platforms and agents.

Committee Categories

Budget and Finance

Sponsors (1)

Sarah Peake (D),

Last Action

Accompanied a new draft, see H3917 (on 09/21/2017)

Official Document

https://malegislature.gov/Bills/190/H2642

(13 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H2642
Bill	https://malegislature.gov/Bills/190/H2642.pdf

Bill	Bill Name	Last Action	Type
H1490	Restoring the harbors and inland waters maintenance fund	Accompanied a study order, see H4244	Similar To
H1499	Relative to deeds excise receipts	Accompanied a new draft, see H4000	Similar To
H1607	Relative to excise tax exemptions	Accompanied a study order, see H4244	Similar To
H1611	Relative to the corporate excise tax	Accompanied a study order, see H4244	Similar To
H1951	Amend Chapter 23K by adding after section 63, the following new section:	Accompanied a study order, see H4584	Similar To
H3702	Authorizing the town of Great Barrington to establish an additional excise on sales of gasoline and diesel fuel	Accompanied a new draft, see H3912	Similar To
H3707	Authorizing the town of Lee to establish an additional excise on sales of gasoline and diesel fuel	Accompanied a new draft, see H3912	Similar To
H3917	Updating and modernizing the room occupancy excise	No further action taken	Replaced by
S103	To update the alcohol excise tax	Hearing scheduled for 10/03/2017 from 01:00 PM-04:00 PM in A-1	Similar To
S1533	Relative to certain endowment funds in private institutions of higher learning	Accompanied a study order, see S2497	Similar To
S1556	To pro-rate the corporate excise tax	Accompanied a study order, see S2497	Similar To
S1605	Modernizing the corporate excise tax	Accompanied a study order, see S2497	Similar To
S1647	To phase out the corporate excise tax on property of net worth	Accompanied a study order, see S2497	Similar To

Bill > H2642

MA H2642

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

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