Revere, MA Hotels & Lodging: Transient Occupancy Tax (2026)

Revere accepted the local option room occupancy excise tax authorized by Massachusetts General Laws Chapter 64G, Section 3A on August 10, 2009, setting the rate at six percent, a rate recorded in Appendix B, Section B.020 of the Revere Municipal Code alongside the City's other accepted General Laws. That excise applies to Revere's short-term rentals as well: Section 8.09.070 of the short-term rental chapter (Chapter 8.09) states that a residential unit subject to that chapter shall pay all excise tax and community impact fees on short-term rentals as approved by the city council under Sections 3A and 3D of Chapter 64G.

The city council layered a community impact fee on top of the base excise in 2025. Appendix B records that the council accepted G.L. c. 64G, Section 3D(A) on August 25, 2025, authorizing a community impact fee of not more than three percent of the total rent charged on each transfer of occupancy of a professionally managed short-term rental unit, and separately accepted Section 3D(B) the same day for a community impact fee on transfers of occupancy of a short-term rental unit located within a two- or three-family dwelling that includes the operator's primary residence. Short-term rental operators must also register with the state: Section 8.09.040 requires an M.G.L. c. 62C, Section 67 Certificate of Registration from the Department of Revenue before any short-term rental can be advertised, as required by G.L. c. 64G, Section 6.