Taunton, MA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Enabling law
- MGL c. 64G, § 3A (local option room occupancy excise)
- Original acceptance
- 4% hotel/motel excise, accepted March 28, 1989
- Rate update accepted
- July 21, 2009 (rate not printed in table)
- Code citation
- Code of the City of Taunton § A500-7
- Collected by
- Massachusetts Department of Revenue, remitted to City
Summary
Taunton has accepted Massachusetts General Laws Chapter 64G, Section 3A, the local-option room occupancy excise, twice: a 4% local option hotel/motel excise tax accepted March 28, 1989, and a further acceptance relating to the local room occupancy excise rate on July 21, 2009. Both acceptances are recorded in the City Code's Table of Statutes and General Laws Which Have Been Accepted.
Act, Statute or General Law Subject Date of Acceptance/Approval ... Chapter 64G, Section 3A, Acts of 1989 4% local option hotel/motel excise tax March 28, 1989 ... MGL c. ... 64G, § 3A Relative to the local room occupancy excise rate July 21, 2009
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4508986; v12 updated 2025-09-22; through 09-22-2025).
Full Breakdown
Section A500-7 of the Code of the City of Taunton, the Table of Statutes and General Laws Which Have Been Accepted, records that the Taunton Municipal Council accepted Chapter 64G, Section 3A, Acts of 1989, imposing a 4% local option hotel/motel excise tax, on March 28, 1989. The same table shows a second acceptance, listed under the general-law citation MGL c. 64G, § 3A and described as 'relative to the local room occupancy excise rate,' dated July 21, 2009, the year the Legislature amended the room occupancy excise statute to let cities and towns raise their local rate; the table records that Taunton acted on that authority but does not print the resulting percentage in its own text.
MGL c. 64G taxes the total amount charged for occupancy of a room in a hotel, motel, lodging house or bed and breakfast establishment, and since 2019 amendments the statute also reaches short-term rental operators and the intermediaries that book them. The excise is not billed or collected by the City of Taunton directly: operators and intermediaries remit it to the Massachusetts Department of Revenue, which distributes the local-option share back to the municipality that accepted the tax. Taunton's own code contains no separate hotel licensing chapter that sets a distinct municipal lodging tax or per-room fee; the acceptances in § A500-7 are the only local record of the City imposing this excise, and current operators should confirm the combined state-plus-local rate with the Department of Revenue or the City Treasurer/Collector, since the 2009 table entry does not itself state the new percentage.
Violations & Fines
Because the room occupancy excise is a state-administered tax accepted locally under MGL c. 64G, § 3A, Taunton's own code sets no separate municipal penalty for nonpayment; enforcement, interest and penalties on delinquent excise remittances are handled by the Massachusetts Department of Revenue under Chapter 64G. Operators who fail to register with DOR or collect and remit the excise on taxable room charges remain liable for the tax plus statutory interest and penalties assessed by the state, not by the City.
Frequently Asked Questions
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Sources & Official References
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