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

Section 12-1015(d) of the Revised Ordinances of the City of Everett, Massachusetts, adopted by the Everett City Council and amended 5-12-2025 by Ord. No. C0055-25, splits the money owed on a short-term rental into registration fees and rental taxes.

Fees. The initial registration fee is tied to the building commissioner's consideration of an application for the initial registration of an operator and the unit. The building commissioner determines the amount, the applicant pays before the application is considered, and the fee is not refundable if the application is denied. The annual registration fee is for listing the unit on the city's short-term rental registry and is due annually on April 1 each year. The building commissioner sets the amount, and it is paid before a current registration number is issued. An inspection fee, if any, can be assessed to help cover the inspections required in the annual registration process, also set by the building commissioner and paid before the registration number is issued. Section 12-1014(a)(2) limits the annual per-unit fee, in addition to any fee for certificate of fitness inspection(s), to not exceed the pro-rata cost to the city for monitoring and enforcement of the division. The ordinance prints no dollar amounts for these fees.

Taxes. The rent tax is 6%, pursuant to MGL c. 64G § 3A, and the community impact fee is 3%, pursuant to MGL c. 64G § 3D. Both are imposed on the total amount of the rent assessed for any room or rooms in a short-term rental unit located within the city.

Collection. Under Section 12-1016, headed Room Occupancy Excise, a booking agent can enter into an agreement with the city for the collection and remittance of the tax. If the operator does not use a booking agent to do so, the operator is solely responsible for collecting and remitting the applicable tax. Unpaid taxes or surcharges are also liened against the property under Section 12-1017(b)(4).