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MA S2040

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Mark Montigny

Click for details

Origin

Senate

194th General Court

AI Summary

  • Amends Section 5 of Chapter 64G of Massachusetts General Laws regarding the room occupancy excise tax
  • Requires the excise tax to apply to the total dollar amount presented to the occupant as the cost of rent, including any bundled charges or fees not separately itemized
  • Exempts fees or charges that are separately itemized from the rent from the occupancy excise tax
  • Targets internet hotel room resellers and online booking platforms to clarify tax obligations on the full price charged to consumers
  • Similar legislation (Senate No. 1877) was filed in the 2023-2024 legislative session

Legislative Description

Clarifying occupancy excise and internet hotel room resellers

Last Action

Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1

9/19/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available