Bill > H3917

This bill updates and modernizes the room occupancy excise in Massachusetts. The key provisions include: 1. Defining new terms like "hosting platform," "operator's agent," and "transient accommodation" to account for modern rental platforms and short-term rentals. 2. Imposing a 5% state-level excise tax on the transfer of occupancy for rooms in bed and breakfast establishments, hotels, lodging houses, transient accommodations, and motels. Cities and towns can also opt to impose a local excise tax of up to 6.5% on top of the state tax. 3. Allowing hosting platforms and operator's agents to voluntarily agree to collect and remit the excise tax on behalf of operators, with certain liability protections. 4. Requiring operators to obtain a certificate of registration and maintain records to substantiate any exemptions claimed, such as for military personnel on official orders. 5. Providing an abatement process for operators who have paid excise on accounts later determined to be worthless. The bill aims to update the room occupancy excise law to reflect the growth of online rental platforms and short-term accommodations, while streamlining compliance and enforcement.

Budget and Finance

https://malegislature.gov/Bills/190/H3917