Bill
Bill > H2637
MA H2637
Authorizing the town of Provincetown to apply the local option room occupancy excise to all seasonal rental properties in the town
summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
That the town of Provincetown be authorized to impose a room occupancy excise tax on vacation rental properties in said town. Revenue. [Local Approval Received.]
AI Summary
This bill authorizes the town of Provincetown to impose a local excise tax of up to 6% on the transfer of occupancy of any room in a seasonal rental property or other transient accommodations located within the town. The bill defines "occupancy" and "seasonal rental property or other transient accommodations" for the purposes of this tax. The tax would not apply to rentals with a total rent of less than $15 per day or to accommodations that are exempt under existing state law. Operators of seasonal rental properties and other transient accommodations would be responsible for assessing, collecting, reporting, and paying the local excise tax.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H2637 |
| Bill | https://malegislature.gov/Bills/190/H2637.pdf |
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