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2 | 2 | | SENATE DOCKET, NO. 2139 FILED ON: 1/17/2025 |
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3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2040 |
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4 | 4 | | The Commonwealth of Massachusetts |
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5 | 5 | | _________________ |
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6 | 6 | | PRESENTED BY: |
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7 | 7 | | Mark C. Montigny |
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8 | 8 | | _________________ |
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9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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10 | 10 | | Court assembled: |
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11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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12 | 12 | | An Act clarifying occupancy excise and internet hotel room resellers. |
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13 | 13 | | _______________ |
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14 | 14 | | PETITION OF: |
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15 | 15 | | NAME:DISTRICT/ADDRESS :Mark C. MontignySecond Bristol and Plymouth 1 of 1 |
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16 | 16 | | SENATE DOCKET, NO. 2139 FILED ON: 1/17/2025 |
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17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2040 |
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18 | 18 | | By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2040) of Mark C. Montigny for |
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19 | 19 | | legislation to clarify occupancy excise and internet hotel room resellers. Revenue. |
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20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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21 | 21 | | SEE SENATE, NO. 1877 OF 2023-2024.] |
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22 | 22 | | The Commonwealth of Massachusetts |
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23 | 23 | | _______________ |
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24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
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25 | 25 | | (2025-2026) |
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26 | 26 | | _______________ |
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27 | 27 | | An Act clarifying occupancy excise and internet hotel room resellers. |
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28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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29 | 29 | | of the same, as follows: |
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30 | 30 | | 1 Section 5 of Chapter 64G, as appear in the 2022 Official Edition, is hereby amended by |
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31 | 31 | | 2inserting at the end thereof the following:- ; provided, however, that the excise shall apply to |
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32 | 32 | | 3whatever dollar amount is held out to the occupant as the cost of the rent, including any charges |
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33 | 33 | | 4or fees included in the rent which are not separately itemized; provided further, that the excise |
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34 | 34 | | 5shall not apply to any fees or charges which are separately itemized from the rent. |
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