Short-term rentals owe the 5.7% Massachusetts state excise plus a local excise of up to 6% adopted under MGL c.64G §3A. Plymouth, Marshfield, and Wareham levy the full local rate; Airbnb and Vrbo collect it.
Even without ordinance power, Plymouth County towns tax rentals through state law. The Massachusetts room-occupancy excise applies at 5.7% under MGL c.64G §3, and MGL c.64G §3A lets a town add a local excise of up to 6% on the same rent. Plymouth, Marshfield, Scituate, and Wareham adopt the local excise; a town qualifying as a seasonal community can add a further impact fee. Stays of 31 days or longer fall outside the tax. Airbnb and Vrbo collect and remit both excises for bookings on their platforms.
A host who fails to collect or remit owes back excise plus penalties and interest assessed by the Massachusetts DOR. Direct bookings require the host to file returns.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Plymouth County, MA
No Plymouth County or state law limits holiday lights, inflatables, or yard displays. Towns rarely regulate seasonal decorations at all, and where a bylaw to...
Plymouth County, MA
No Plymouth County rule governs garage-sale signs; towns handle them through local sign bylaws. On your own lawn a yard-sale sign is generally fine, but a si...
Plymouth County, MA
Towns, not Plymouth County, regulate signs, through zoning bylaws authorized by MGL c.40A. Those bylaws must stay content-neutral: after Reed v. Town of Gilb...
Plymouth County, MA
Rental registration and inspection are local powers, not county ones. The State Sanitary Code under MGL c.111 §127A lets each town's board of health enforce ...
Plymouth County, MA
Massachusetts has no statewide just-cause eviction law, and no Plymouth County town can add one. A landlord ends a tenancy at will with 30 days' written noti...
Plymouth County, MA
Rent control is illegal across every Plymouth County community. Massachusetts voters banned it in 1994 through Question 9, now codified as MGL c.40P §4: no c...
See how Plymouth County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.