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