New Bedford, MA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Local excise rate
- 4% of rent per occupancy
- Exemption threshold
- Rent under $15.00/day
- Covered lodging types
- Hotel, motel, lodging house, B&B
- Remitted to
- Massachusetts Dept. of Revenue
- Citation
- Code of Ordinances § 10-46
Summary
New Bedford imposes a 4% local excise tax on the rent charged for any room in a hotel, motel, lodging house, or bed and breakfast establishment in the city. Stays renting for less than $15 a day, or accommodations exempt under state law, owe no local excise.
There is hereby imposed an excise tax upon the transfer of occupancy of any room or rooms in a hotel, motel, lodging house, or bed and breakfast establishment within the City of New Bedford by any operator at a rate of four (4) percent of the total amount of rent for each such occupancy. No excise shall be imposed if the total amount of rent is less than fifteen dollars ($15.00) per day or its equivalent or if the accommodations are exempt under the provisions of M.G.L.A. c. 64G, § 2, as amended. The operator of such accommodation shall pay the local excise tax imposed under this section to the commissioner of the Massachusetts Department of Revenue at the same time and in the same manner as the excise tax due to the commonwealth.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 19).
Full Breakdown
Section 10-46 of the Code of Ordinances imposes an excise tax on 'the transfer of occupancy of any room or rooms in a hotel, motel, lodging house, or bed and breakfast establishment within the City of New Bedford by any operator at a rate of four (4) percent of the total amount of rent for each such occupancy.' No excise applies if the total rent is less than $15.00 per day (or its equivalent) or if the accommodation is exempt under M.G.L.A. c. 64G, § 2, as amended. The operator, not the guest directly, bears the collection duty: the section requires the operator to pay New Bedford's local excise to the Commissioner of the Massachusetts Department of Revenue 'at the same time and in the same manner as the excise tax due to the commonwealth,' meaning it rides on the same filing and remittance schedule as the separate statewide room occupancy excise rather than a standalone city collection process.
Violations & Fines
Section 10-46 sets no distinct local penalty of its own; because operators remit New Bedford's 4% excise to the Massachusetts Department of Revenue on the same schedule as the state room occupancy excise, failure to collect or remit is enforced through the state's excise administration and collection remedies under M.G.L.A. c. 64G rather than a separate city fine.
Frequently Asked Questions
What is New Bedford's hotel tax rate?
Are cheap rooms exempt from New Bedford's hotel excise?
Who actually pays New Bedford's hotel excise to the state?
Sources & Official References
Other rules in New Bedford
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Transient Occupancy Tax in Nearby Cities
How other cities in Bristol County handle transient occupancy tax.