text: 830 CMR 64G.1.1: Massachusetts Room Occupancy Excise (WORKING DRAFT) | Mass.gov
  830 CMR 64G.1.1: Massachusetts Room Occupancy Excise (WORKING DRAFT)
  For the purpose of 830 CMR 64G.1.1 the following terms shall have the following meanings:
  The room occupancy excise is an excise imposed, pursuant to M.G.L. c. 64G, upon the transfer or occupancy for a period of ninety days or less of any room or rooms in a bed and breakfast establishment, a hotel, a lodging house or a motel in Massachusetts. If a duration of occupancy exceeds 90 consecutive calendar days, the room occupancy excise is not imposed on any portion of the stay, including the first ninety consecutive calendar days. The room occupancy excise is not imposed if the total amount of the rent charged is less than fifteen dollars per day. Generally, the room occupancy excise is collected by the operator from the occupant and the operator then remits the excise to the Commissioner at the rate prescribed by the applicable provisions of M.G.L. c. 64G. The filing and payment schedule for such operators is provided in 830 CMR 64G.1.1(14). In addition to the state room occupancy excise, each Massachusetts city and town may impose an additional local option room occupancy excise on the total amount of rent pursuant to M.G.L. c. 64G, § 3A. The rules for adopting and imposing the local option excise are in 830 CMR 64G.1.1(8) through (10).
  In cases where the period of occupancy in a bed and breakfast establishment a hotel, a motel, or a lodging house exceeds 90 consecutive calendar days the following rules apply:
  The room occupancy excise does not apply to the following types of accommodations:
  The occupancy of rooms by employees of any state, its agencies or political subdivisions, and the occupancy of rooms by employees of charitable organizations that are not exempt from state room occupancy taxes under federal laws are subject to tax, whether or not such employees are on official business and whether such employees or their employers made payment for the occupancy.
  Beginning on the effective date of the local excise in any city or town, each operator of a bed and breakfast establishment, a hotel, a motel, or a lodging house in the city or town must inform occupants of the existence and rate of the local excise. Every occupant's bill must separately state the rent charge, the name of the city or towns imposing the local excise, the dollar amount and rate of the local excise, and the dollar amount and rate of the state excise.
  (10) Imposition of Local Option Room Occupancy Excise for check-outs occurring on or after effective date
  In addition to the state and local option room occupancy excises, a convention center financing fee is imposed on the transfer of occupancy by any operator of a hotel, motel, or other lodging establishment in Boston, Cambridge, Springfield, West Springfield, Chicopee or Worcester. All operators of bed and breakfast establishment, hotels, motels, and other lodging accommodations in these localities must collect the Convention Center Financing fee together with state and local option taxes in the same manner and at the same time as these excises.
  Under certain circumstances, a hotel, motel, lodging house or bed and breakfast establishment may permit some of its rooms to be occupied on a complimentary or discounted basis. The following rules apply to transfers of such occupancy: