Bill > H3324

This bill amends the Massachusetts General Laws to expand the definition of "doing business in the commonwealth" to include various activities related to the operation or resale of hotel rooms and other accommodations. It imposes a 5% state room occupancy excise tax and authorizes cities and towns to impose a local excise tax of up to 6.5% on the total amount of rent paid by occupants, whether the rooms are booked directly with the operator or through a third-party "room reseller." The bill also clarifies the responsibilities of operators and resellers in collecting and remitting the excise taxes.

Budget and Finance

https://malegislature.gov/Bills/190/H3324