Bill > H4869

This bill aims to update the existing room occupancy tax structure to include short-term rentals, such as those offered through online platforms, in the Commonwealth of Massachusetts. The key provisions are: 1. Exempting properties rented for 14 days or less per year from the room occupancy tax, to avoid burdening occasional home-sharers. 2. Maintaining the existing definition of "occupancy" subject to tax (stays of 90 days or less) to preserve the revenue stream supporting the Commonwealth's Convention Center bonds. 3. Limiting the publication of personal information in the short-term rental registry to only include the street name and city/town, and not the specific street address, to protect the privacy of Massachusetts residents. 4. Allowing municipalities that are members of the Cape Cod and Islands Water Protection Fund to impose an additional 2.75% room occupancy tax on short-term rentals, with the revenue dedicated to the Fund. 5. Authorizing municipalities to impose a community impact fee of up to 3% on professionally managed short-term rental units, with at least 35% of the revenue dedicated to affordable housing or local infrastructure projects.

https://malegislature.gov/Bills/190/H4869