Chapter 64g - Room Occupancy Excise

Section 1 - Definitions
Section 2 - Exempted Accommodations
Section 3 - Imposition and Rate; Payment
Section 3a - Local Excise Tax; Information Concerning Amount Collected Available
Section 3b - Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities
Section 3c - Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund
Section 3d - Community Impact Fees
Section 4 - Reimbursement for Excise by Occupant
Section 5 - Separate Statement and Charge of Amount of Excise
Section 6 - Certificate of Registration
Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited
Section 7a - Worthless Accounts; Abatement
Section 7b - Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption
Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders
Section 13 - Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary
Section 14 - Regulation of Operators by Cities or Towns
Section 15 - Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc.
Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions
Section 17 - Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary
Section 18 - Rules and Regulations