Boston commercial off-street parking facilities collect Massachusetts sales tax on parking fees and may face additional Massport and Convention Center surcharges; Boston has no separate citywide parking excise tax.
Massachusetts treats commercial parking as a taxable service under MGL Ch. 64H, applying the 6.25% state sales tax to fees collected by parking garages and lots. Surcharges fund the Massport authority for facilities at Logan Airport and certain harbor zones. Boston itself does not levy a discrete city parking tax in the way Pittsburgh or Chicago do; instead, parking revenue contributes to the city through commercial property taxes, BPDA linkage fees on new parking-heavy developments, and meter rates set by the Boston Transportation Department. Repeated proposals to add a Boston parking surcharge have not been adopted.
Failure to collect or remit the 6.25% state sales tax on parking exposes operators to back taxes, interest, and penalties up to 25% under MGL Ch. 62C §33; willful evasion is a felony under §73.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Boston, MA
Boston has no general ordinance restricting lawn ornaments, statues, or yard decorations on private residential property. Decorations must stay within proper...
Boston, MA
Boston has no specific ordinance regulating inflatable holiday displays on private residential property. Inflatables must not encroach on sidewalks, block pu...
Boston, MA
Boston does not have a dedicated ordinance regulating holiday lighting on private residential property. General nuisance, electrical safety, and historic dis...
Boston, MA
Permanent outdoor kitchens in Boston require Inspectional Services Department permits when they include gas, plumbing, electrical, or structural work. Built-...
Boston, MA
Boston treats smokers and solid-fuel grills (wood, pellet, charcoal) the same as charcoal grills under Massachusetts Fire Code 527 CMR 1.00. Use on balconies...
Boston, MA
Boston's Fire Prevention Code (527 CMR 1.00, Massachusetts Comprehensive Fire Safety Code) prohibits the use or storage of LP-gas grills and propane cylinder...
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