{"id":10440,"date":"2019-05-07T09:41:35","date_gmt":"2019-05-07T13:41:35","guid":{"rendered":"https:\/\/www.northcentralmass.com\/?p=10440"},"modified":"2023-12-07T16:33:39","modified_gmt":"2023-12-07T21:33:39","slug":"update-on-recent-legislation-expanding-room-occupancy-excise","status":"publish","type":"post","link":"https:\/\/www.northcentralmass.com\/es\/update-on-recent-legislation-expanding-room-occupancy-excise\/","title":{"rendered":"Update on Recent Legislation Expanding Room Occupancy Excise"},"content":{"rendered":"<p><strong>CHANGES TO ROOM OCCUPANCY EXCISE\u00a0<\/strong><br \/>\nThe new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there are some aspects of the law that impact traditional lodging establishments already charging room occupancy excise, like bed and breakfast establishments, hotels, lodging houses and motels.<\/p>\n<p>The following lists are meant only to highlight a few of the changes for short-term rentals and traditional lodging accommodations. We recommend reviewing the\u00a0<a href=\"https:\/\/mass.us11.list-manage.com\/track\/click?u=0e9e2209abd5f7062568d9a19&amp;id=cf04bdf1df&amp;e=824a3a135a\">frequently asked questions<\/a>\u00a0and the\u00a0<a href=\"https:\/\/mass.us11.list-manage.com\/track\/click?u=0e9e2209abd5f7062568d9a19&amp;id=277396c928&amp;e=824a3a135a\">technical information release<\/a>\u00a0(TIR), on the Department of Revenue website, for detailed information on the new law.<\/p>\n<p><strong>Impact on short-term rentals<\/strong><\/p>\n<ul>\n<li>Rent from short-term rentals will now be subject to room occupancy excise for any agreements made on January 1, 2019 or after for occupancies beginning July 1, 2019 or after.<\/li>\n<li>\u201cRent\u201d includes, insurance, linen fees, cleaning fees and booking fees.<\/li>\n<li>A short-term rental is an occupied property where at least one room or unit is rented using advance reservations \u2013 this might include an apartment, house, cottage or condominium.<\/li>\n<li>Operators of short-term rentals must register with MassTaxConnect on or after July 1, 2019 when registration will be available.<\/li>\n<li>Operators who rent more than 14 days in a year must collect the excise.<\/li>\n<li>An exemption is made for single occupancies of more than 31 consecutive days.<\/li>\n<li>Intermediaries who collect rent on behalf of short-term rental operators are required to collect all excises and fees and remit to the Department of Revenue.<\/li>\n<\/ul>\n<p>There are other important aspects of the room occupancy excise worth noting as described in the frequently asked questions and TIR.<\/p>\n<p><strong>Impact on traditional lodging accommodations<\/strong><\/p>\n<ul>\n<li>There is an expansion of \u201coccupancy\u201d to include any and all furnishings, services, accommodations, like breakfast at a B&amp;B, whether the occupant chooses to avail themselves of the services or not.<\/li>\n<li>There is an expansion of \u201crent\u201d to include insurance, linen fees, cleaning fees and booking fees.<\/li>\n<li>Intermediaries who collect rent on behalf of the operator of the lodging establishment will be required to collect and remit tax to the Department of Revenue.<\/li>\n<\/ul>\n<p>The effective date for those currently collecting room occupancy excises (and new establishments) to begin collecting the room occupancy excise, based on the new definitions of rent and occupancy, is July 1, 2019. This would include any applicable local excises. Any price quotes, or collection of rents for occupancies after July 1, 2019 should include the excise.<\/p>\n<p><strong>More Information<\/strong><br \/>\nStay tuned, whether you are in the short-term rental or traditional lodging accommodations industries, for more information about tax reporting under the new law. Registration for short-term rental operators or intermediaries will be available through MassTaxConnect as of July 1, 2019. We will also continue to update the guidance on our website with any changes that take place.<\/p>\n<p>After reviewing the frequently asked questions and technical information release, please contact the Trustee Tax Contact Center at <a href=\"tel:617-887-6367\">617-887-6367<\/a> (choose #4 for both prompts) with any additional questions.<\/p>","protected":false},"excerpt":{"rendered":"<p>CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there are some aspects of the law that impact traditional lodging establishments already charging room occupancy excise, like bed and breakfast establishments, hotels, lodging houses and motels. The following lists are meant only [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10440","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce<\/title>\n<meta name=\"description\" content=\"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.northcentralmass.com\/es\/update-on-recent-legislation-expanding-room-occupancy-excise\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce\" \/>\n<meta property=\"og:description\" content=\"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.northcentralmass.com\/es\/update-on-recent-legislation-expanding-room-occupancy-excise\/\" \/>\n<meta property=\"og:site_name\" content=\"North Central Massachusetts Chamber of Commerce\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ncmchamber\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-07T13:41:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-07T21:33:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.northcentralmass.com\/wp-content\/uploads\/2023\/09\/nccc-yoast-logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"3mediaweb\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ncmchamber\" \/>\n<meta name=\"twitter:site\" content=\"@ncmchamber\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"3mediaweb\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/\"},\"author\":{\"name\":\"3mediaweb\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#\\\/schema\\\/person\\\/68c63432035005c372b1d978cfefbdea\"},\"headline\":\"Update on Recent Legislation Expanding Room Occupancy Excise\",\"datePublished\":\"2019-05-07T13:41:35+00:00\",\"dateModified\":\"2023-12-07T21:33:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/\"},\"wordCount\":478,\"publisher\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#organization\"},\"articleSection\":[\"Chamber News\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/\",\"url\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/\",\"name\":\"Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#website\"},\"datePublished\":\"2019-05-07T13:41:35+00:00\",\"dateModified\":\"2023-12-07T21:33:39+00:00\",\"description\":\"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/update-on-recent-legislation-expanding-room-occupancy-excise\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.northcentralmass.com\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Update on Recent Legislation Expanding Room Occupancy Excise\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#website\",\"url\":\"https:\\\/\\\/www.northcentralmass.com\\\/\",\"name\":\"North Central Massachusetts Chamber of Commerce\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.northcentralmass.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#organization\",\"name\":\"North Central Massachusetts Chamber of Commerce\",\"url\":\"https:\\\/\\\/www.northcentralmass.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.northcentralmass.com\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/nccc-yoast-logo.jpg\",\"contentUrl\":\"https:\\\/\\\/www.northcentralmass.com\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/nccc-yoast-logo.jpg\",\"width\":1200,\"height\":600,\"caption\":\"North Central Massachusetts Chamber of Commerce\"},\"image\":{\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/ncmchamber\",\"https:\\\/\\\/x.com\\\/ncmchamber\",\"https:\\\/\\\/www.linkedin.com\\\/groups\\\/North-Central-Massachusetts-Chamber-Commerce-8253188\\\/about\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.northcentralmass.com\\\/#\\\/schema\\\/person\\\/68c63432035005c372b1d978cfefbdea\",\"name\":\"3mediaweb\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"caption\":\"3mediaweb\"},\"url\":\"https:\\\/\\\/www.northcentralmass.com\\\/es\\\/author\\\/3mediaweb\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce","description":"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.northcentralmass.com\/es\/update-on-recent-legislation-expanding-room-occupancy-excise\/","og_locale":"es_ES","og_type":"article","og_title":"Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce","og_description":"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there","og_url":"https:\/\/www.northcentralmass.com\/es\/update-on-recent-legislation-expanding-room-occupancy-excise\/","og_site_name":"North Central Massachusetts Chamber of Commerce","article_publisher":"https:\/\/www.facebook.com\/ncmchamber","article_published_time":"2019-05-07T13:41:35+00:00","article_modified_time":"2023-12-07T21:33:39+00:00","og_image":[{"width":1200,"height":600,"url":"https:\/\/www.northcentralmass.com\/wp-content\/uploads\/2023\/09\/nccc-yoast-logo.jpg","type":"image\/jpeg"}],"author":"3mediaweb","twitter_card":"summary_large_image","twitter_creator":"@ncmchamber","twitter_site":"@ncmchamber","twitter_misc":{"Written by":"3mediaweb","Est. reading time":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/#article","isPartOf":{"@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/"},"author":{"name":"3mediaweb","@id":"https:\/\/www.northcentralmass.com\/#\/schema\/person\/68c63432035005c372b1d978cfefbdea"},"headline":"Update on Recent Legislation Expanding Room Occupancy Excise","datePublished":"2019-05-07T13:41:35+00:00","dateModified":"2023-12-07T21:33:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/"},"wordCount":478,"publisher":{"@id":"https:\/\/www.northcentralmass.com\/#organization"},"articleSection":["Chamber News"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/","url":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/","name":"Update on Recent Legislation Expanding Room Occupancy Excise &#187; North Central Massachusetts Chamber of Commerce","isPartOf":{"@id":"https:\/\/www.northcentralmass.com\/#website"},"datePublished":"2019-05-07T13:41:35+00:00","dateModified":"2023-12-07T21:33:39+00:00","description":"CHANGES TO ROOM OCCUPANCY EXCISE\u00a0 The new law expands the room occupancy excise to include short-term rentals. Aside from taxing short-term rentals, there","breadcrumb":{"@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.northcentralmass.com\/update-on-recent-legislation-expanding-room-occupancy-excise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.northcentralmass.com\/home\/"},{"@type":"ListItem","position":2,"name":"Update on Recent Legislation Expanding Room Occupancy Excise"}]},{"@type":"WebSite","@id":"https:\/\/www.northcentralmass.com\/#website","url":"https:\/\/www.northcentralmass.com\/","name":"C\u00e1mara de Comercio del Norte Central de Massachusetts","description":"","publisher":{"@id":"https:\/\/www.northcentralmass.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.northcentralmass.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.northcentralmass.com\/#organization","name":"C\u00e1mara de Comercio del Norte Central de Massachusetts","url":"https:\/\/www.northcentralmass.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.northcentralmass.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.northcentralmass.com\/wp-content\/uploads\/2023\/09\/nccc-yoast-logo.jpg","contentUrl":"https:\/\/www.northcentralmass.com\/wp-content\/uploads\/2023\/09\/nccc-yoast-logo.jpg","width":1200,"height":600,"caption":"North Central Massachusetts Chamber of Commerce"},"image":{"@id":"https:\/\/www.northcentralmass.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ncmchamber","https:\/\/x.com\/ncmchamber","https:\/\/www.linkedin.com\/groups\/North-Central-Massachusetts-Chamber-Commerce-8253188\/about"]},{"@type":"Person","@id":"https:\/\/www.northcentralmass.com\/#\/schema\/person\/68c63432035005c372b1d978cfefbdea","name":"3mediosweb","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","caption":"3mediaweb"},"url":"https:\/\/www.northcentralmass.com\/es\/author\/3mediaweb\/"}]}},"_links":{"self":[{"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/posts\/10440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/comments?post=10440"}],"version-history":[{"count":0,"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/posts\/10440\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/media?parent=10440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/categories?post=10440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.northcentralmass.com\/es\/wp-json\/wp\/v2\/tags?post=10440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}