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State Law
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Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 2Legal Research Home > Massachusetts Lawyer > Room Occupancy Excise > Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 2 Exempted accommodations; definitions. 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 at religious, charitable, educational or philanthropic institutions; (c) privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; (d) religious or charitable homes for the aged, infirm, indigent or chronically ill; (e) summer camps for children eighteen years of age or under or developmentally disabled individuals; provided, however, that such summer camp which offers its facilities off-season to individuals sixty years of age or over for a period not to exceed thirty days in any calendar year shall not lose its exemption hereunder; and (f) a bed and breakfast home. For the purposes of this section a developmentally disabled individual shall mean an individual who has a severe chronic disability which: (A) is attributable to a mental or physical impairment or combination of mental and physical impairments; (B) is likely to continue indefinitely; (C) results in substantial functional limitations in three or more of the following areas of major life activity: (i) self-care; (ii) receptive and expressive language; (iii) learning; (iv) mobility; (v) self-direction; (vi) capacity for independent living; and (vii) economic self-sufficiency; and (D) reflects the individual’s need for a combination and sequence of special, interdisciplinary, or generic care, treatment, or other services which are of lifelong or extended duration and are individually planned and coordinated. Last modified: March 26, 2006 |