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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Lowell, MA
Lowell Code Section 204-4C(1)-(4) declares unlawful any unnecessary motor noise (backfiring, racing, tire-screeching), improper horn/signaling-device use, di...
Lowell, MA
Lowell Code Section 204-3 sets a full district-by-time dBA table (residential 40-50 dB(A), industrial up to 70 dB(A) daytime), measured at the property bound...
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 Code Chapter 204, Section 204-3 sets district-based dBA limits keyed to time of day. In single- and two-family residential districts the limit drops t...
Lowell, MA
Lowell Code Section 204-4C(12) makes it unlawful to operate any radio, stereo, loudspeaker, instrument or other sound-reproducing device so as to disturb a r...
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