Short-term rentals in Essex County carry the 5.7% state room occupancy excise plus a local excise of up to 6%, and professionally managed units can face an additional community impact fee of up to 3%.
Operators collect and remit the Commonwealth's 5.7% room occupancy excise on the rent for any stay of 31 days or fewer. Every Essex County community that has accepted the local option adds a local excise of up to 6% — most cities levy the full 6%. Where an operator runs two or more units in the same town, the municipality may impose a community impact fee of up to 3%. The state Department of Revenue collects all of it and remits the local shares back to each municipality quarterly.
Failure to collect or remit triggers back taxes, interest and penalties assessed by the Department of Revenue, plus loss of the local registration.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Essex County, MA
Light trespass, a neighbor's glare spilling onto your property, is controlled by town outdoor-lighting bylaws across Essex County, not by state law. Fixtures...
Essex County, MA
Massachusetts has no statewide dark-sky law, so night-sky protection in Essex County comes from town outdoor-lighting bylaws. Rowley, Rockport, and other com...
Essex County, MA
Parks in Essex County close at night. State conservation land follows a dawn-to-dusk rule under 302 CMR 12.03, and each town sets matching hours for its own ...
Essex County, MA
Massachusetts has no statewide juvenile curfew, and Essex County has no county code. A few towns keep local nighttime curfews, but the state's high court lim...
Essex County, MA
Commercial drone work anywhere in Essex County runs under the FAA's Part 107 rule. Massachusetts adds no county permit; operators hold a Remote Pilot Certifi...
Essex County, MA
Recreational drone flying across Essex County follows federal FAA rules, not a county code. Fly under 400 feet, within sight, pass the free TRUST test, and r...
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