General Laws of Massachusetts - Chapter 64G Room Occupancy Excise

• Massachusetts General Laws - Definitions - Chapter 64G, Section 1
  As used in this chapter the following words shall, unless the context requires otherwise, have the following meanings:— (a) “Bed and breakfast establishment”, a private...
• Massachusetts General Laws - Exempted accommodations; definitions - Chapter 64G, Section 2
  The provisions of this chapter shall not be construed to include (a) lodging accommodations at federal, state or municipal institutions; (b) lodging accommodations, including dormitories,...
• Massachusetts General Laws - Imposition and rate; exemption; payment - Chapter 64G, Section 3
  An excise is hereby imposed upon the transfer of occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house, or...
• Massachusetts General Laws - Local excise tax; information concerning amount collected available - Chapter 64G, Section 3A
  Any city or town which accepts the provisions of this section shall be authorized to impose a local excise tax upon the transfer of occupancy...
• Massachusetts General Laws - Reimbursement for excise by occupant - Chapter 64G, Section 4
  Reimbursement for the excise hereby imposed shall be paid by the occupant of such room or rooms to the operator and each operator in this...
• Massachusetts General Laws - Separate statement and charge of amount of excise - Chapter 64G, Section 5
  The amount of the excise collected by the operator from the occupant under the provisions of this chapter shall be stated and charged separately from...
• Massachusetts General Laws - Certificate of registration - Chapter 64G, Section 6
  No person shall operate a bed and breakfast establishment, hotel, lodging house or motel in this commonwealth unless a certificate of registration has been issued...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 111 - Chapter 64G, Section 7
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Worthless accounts; abatement - Chapter 64G, Section 7A
  Any operator who has paid to the commissioner an excise under section three upon an account later determined to be worthless shall be entitled to...
• Massachusetts General Laws - Liability for excises required to be paid by this chapter - Chapter 64G, Section 7B
  Every operator who fails to pay to the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 111 - Chapter 64G, Section 8 to 10
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Repealed, 1977, 363A, Sec. 62 - Chapter 64G, Section 11
  Repealed, 1977, 363A, Sec.
• Massachusetts General Laws - Excise tax exemption for U.S. military employees traveling on military orders - Chapter 64G, Section 12
  No excise shall be imposed, pursuant to this chapter, upon the transfer of occupancy of any room or rooms in a hotel, lodging house or...

Last modified: September 11, 2015