Cambridge, MA Short-Term Rentals: Taxes & Fees (2026)

Section 4.64, item 6 of the Cambridge Zoning Ordinance requires that 'operators of short-term rentals shall remit to the appropriate body all fees and taxes as required by the City and/or State authorities.' This sits alongside the separate registration fee obligation in Section 4.67, item 1, which requires operators to 'secure a certificate of registration according to standards set forth by the Commissioner of Inspectional Services, and pay all associated fees' before the certificate issues. The two obligations are distinct: item 6 covers the ongoing tax remittance tied to rental transactions (state room occupancy excise and local option taxes collected on short-term rental income), while Section 4.67's fee applies to obtaining and renewing the City's certificate of registration itself, which under Section 4.67, item 2(c) must be renewed every five years or upon any change of operator or owner.

Section 4.65, item 1(d) additionally requires operators to post the certificate of registration in every owner-adjacent rental, giving inspectors and renters visible confirmation the tax and fee obligations tied to that certificate have been met. Failure to remit required taxes or fees undercuts the certificate itself, since the certificate binds the operator to abide by all Section 4.60 requirements, including item 6.