Lowell STRs are subject to the Massachusetts 5.7% state room occupancy excise plus a local option tax up to 6%, a 2.75% Cape and Islands fund exemption, and a $0-$2 community impact fee where applicable.
Under MGL c.64G, Massachusetts imposes a 5.7% state room occupancy excise on short-term rentals of 31 days or less. Lowell, like most Massachusetts municipalities, adopts the local option tax that adds up to 6% on top of the state rate, bringing Lowell STR guests to a combined rate near 11.7%. In addition, MGL c.64G s.3D authorizes a community impact fee of up to 3% on professionally managed STRs (operators with two or more units in the same city) and an additional 3% on two- or three-family owner-occupied buildings if adopted locally. Operators must collect these taxes at the time of booking and remit monthly through MassTaxConnect. Failure to register and collect tax can result in penalties and interest from the Department of Revenue. Confirm the current local option rate and whether a community impact fee applies by contacting the Lowell Treasurer or Lowell 311.
Contact your local code enforcement office for specific penalty information.
Lowell, MA
Lowell applies the Massachusetts DEP 10-dB-above-ambient standard for objective measurement and uses a plainly-audible test for subjective enforcement.
Lowell, MA
Lowell restricts gas-powered leaf blower use to daytime hours; no outright ban exists, but decibel and hour limits apply under the general noise ordinance.
Lowell, MA
Outdoor music at restaurants, breweries, and event venues in Lowell requires an entertainment license and must end by 10 p.m. in residential zones.
Lowell, MA
Lowell enforces nighttime quiet hours that restrict unreasonable noise in residential areas, authorized under MGL c.40 s.21 and enforced by Lowell Police and...
Lowell, MA
Amplified music from homes, vehicles, or outdoor events in Lowell must not be plainly audible beyond 50 feet and is subject to permit rules for public venues.
Lowell, MA
Industrial operations in Lowell must keep noise within Massachusetts DEP guidelines and the local ordinance, with stricter limits at residential property lines.
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