Boston combines state, city, and convention center surcharges into a 14.45% room occupancy excise on hotels, motels, B&Bs, and qualifying short-term rentals operating in the city.
Massachusetts levies a 5.7% state room occupancy excise under MGL Ch. 64G §3, plus Boston imposes a 6% local option excise and a 2.75% Massachusetts Convention Center Authority surcharge specific to Boston, Cambridge, Springfield, and Worcester. The combined effective rate paid by guests is 14.45% on each rented room or short-term unit. Operators register with the Massachusetts Department of Revenue, collect the excise at booking, and remit monthly through MassTaxConnect. The 2018 short-term rental expansion brought Airbnb-style hosts under the same framework, with intermediaries collecting on hosts' behalf.
Failure to register, collect, or remit the room occupancy excise exposes operators to back taxes, interest, penalties up to 25%, and potential criminal sanctions for willful evasion under MGL Ch. 62C §73.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Boston, MA
Boston has no general ordinance restricting lawn ornaments, statues, or yard decorations on private residential property. Decorations must stay within proper...
Boston, MA
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Boston, MA
Boston does not have a dedicated ordinance regulating holiday lighting on private residential property. General nuisance, electrical safety, and historic dis...
Boston, MA
Permanent outdoor kitchens in Boston require Inspectional Services Department permits when they include gas, plumbing, electrical, or structural work. Built-...
Boston, MA
Boston treats smokers and solid-fuel grills (wood, pellet, charcoal) the same as charcoal grills under Massachusetts Fire Code 527 CMR 1.00. Use on balconies...
Boston, MA
Boston's Fire Prevention Code (527 CMR 1.00, Massachusetts Comprehensive Fire Safety Code) prohibits the use or storage of LP-gas grills and propane cylinder...
See how Boston's transient occupancy tax rules stack up against other locations.
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