Lynn short-term rentals owe the 5.7% Massachusetts state excise plus Lynn's 6% local excise and a 3% community impact fee, roughly 14.7% total. Airbnb and Vrbo collect and remit it; stays of 31 or more days are exempt.
Under MGL c.64G §3 the state room-occupancy excise is 5.7%, and MGL c.64G §3A lets a city add a local excise of up to 6%, which Lynn levies. Lynn has also adopted the community impact fee of up to 3%, which applies to professionally managed operators and to owner-occupied 2- or 3-family short-term rentals, bringing the total burden to about 14.7%. Airbnb and Vrbo collect and remit both excises and the fee on platform bookings. Rentals of 31 consecutive days or longer fall outside the tax entirely.
A host who fails to collect or remit owes back excise plus penalties and interest assessed by the Massachusetts DOR. Direct-booking hosts must file returns themselves, and Lynn can also act on the local license.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Lynn permits residential holiday decorations without a permit. The sign ordinance specifically exempts holiday string lighting from its ban on commercial str...
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Lynn requires every private residential rental unit, including condos, to register yearly with Inspectional Services and pass inspection every five years. In...
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Lynn has no local just-cause eviction law; state law governs. Landlords must serve proper written notice and win a court judgment. A tenancy at will needs 30...
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State law (MGL c.40P) prohibits rent control on privately owned housing across Massachusetts. Lynn cannot cap rents or limit increases. Landlords may raise r...
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