1 rule for unincorporated Dukes County, Massachusetts.
Verified from official government sources
Dukes County (Martha's Vineyard) does NOT issue short-term rental permits or licenses. Under the Massachusetts Home Rule Amendment (Article 89) and Chapter 337 of the Acts of 2018 (codified at MGL c.64G, c.62C s.67, and c.64G s.14), STR registration and licensing on Martha's Vineyard is split between two layers: (1) statewide mandatory operator registration with the Massachusetts Department of Revenue (DOR), required for every operator regardless of rental volume since July 1, 2019; and (2) town-level rental certificates and zoning rules administered by each of the Vineyard's six towns (Edgartown, Tisbury, Oak Bluffs, West Tisbury, Chilmark, Aquinnah). Critically, no Dukes County town has joined the Cape Cod and Islands Water Protection Fund, so the 2.75% Water Protection Fund excise that applies on Cape Cod does NOT apply on Martha's Vineyard. The combined state + local STR tax in every Vineyard town is 11.7% (5.7% state + 6% local), with town-by-town variation in registration certificates and bylaws.
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