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Massachusetts General Laws - Room Occupancy Excise - Chapter 64g

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Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 1

Definitions . Section 1. As used in this chapter the following words shall, unless the context requires otherwise, have the following meanings:— ...

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 ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 3

Imposition and rate; exemption; payment . Section 3. An excise is hereby imposed upon the transfer of occupancy of any room or rooms in a ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 3A

Local excise tax; information concerning amount collected available . Section 3A. Any city or town which accepts the provisions of this section shall be authorized ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 4

Reimbursement for excise by occupant . Section 4. Reimbursement for the excise hereby imposed shall be paid by the occupant of such room or rooms ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 5

Separate statement and charge of amount of excise . Section 5. The amount of the excise collected by the operator from the occupant under the ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 6

Certificate of registration . Section 6. No person shall operate a bed and breakfast establishment, hotel, lodging house or motel in this commonwealth unless a ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 7

Repealed, 1976, 415, Sec. 111 . ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 7A

Worthless accounts; abatement . Section 7A. Any operator who has paid to the commissioner an excise under section three upon an account later determined to ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 7B

Liability for excises required to be paid by this chapter . Section 7B. Every operator who fails to pay to the commissioner any sums required ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 8 to 10

Repealed, 1976, 415, Sec. 111 . ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 11

Repealed, 1977, 363A, Sec. 62 . ...

Massachusetts General Laws - Room Occupancy Excise - Chapter 64g, Section 12

Excise tax exemption for U.S. military employees traveling on military orders . Section 12. No excise shall be imposed, pursuant to this chapter, upon the ...

Last modified: November 20, 2006