Bill > S2381

This bill amends the existing law to minimize the administrative burden on operators who offer their accommodations to the public for limited periods during the taxable year. It also revises the definition of various terms related to the room occupancy excise, including "hosting platform," "intermediary," and "operator's agent." The bill allows cities and towns to regulate operators and impose penalties for violations of local ordinances or bylaws. Additionally, it provides rules for the collection and remittance of the room occupancy excise by intermediaries on behalf of operators.

https://malegislature.gov/Bills/190/S2381