City of quincy pay excise tax online1/7/2024 ![]() ![]() A short-term rental unit may be considered professionally managed for this purpose whether or not an intermediary is involved. The property is not within a single-family, 2-family or 3-family dwelling that includes the operator’s primary residence. Professionally-Managed Units: one of two or more short-term rental units that are located in the same city or town, with the same operator.īeginning July 1, 2019, for short-term rentals only, cities and towns that have adopted a local excise may vote to charge an additional community impact fee up to 3% on the following types of property: DOR maintains a current listing of all local rates and fees, called the Municipal Databank. Cities and towns are required to notify DOR of any rate or fee changes using the notification of acceptance forms for room occupancy and community impact fee. Various sources, such as the city or town website and local media, may have information about upcoming votes. Currently this applies for all Barnstable County municipalities.īeginning July 1, 2019, for short-term rentals only, cities and towns are permitted to charge an additional community impact fee up to 3% if an operator has more than one property in that locality or is renting an owner-occupied 2 or 3 family house on a short-term rental basis.Ĭhanges to local option rates or other locality-based feesĬhanges to local option rates and fees require a vote by the legislative body of the city or town. ![]() In Barnstable, Nantucket and Dukes Counties an additional 2.75% may be charged for the Cape Cod and Islands Water Protection Fund beginning July 1, 2019. In the cities of Boston, Worcester, Cambridge, Springfield, West Springfield, and Chicopee, an additional 2.75% tax is charged for convention center funding. In addition to the state excise, Massachusetts cities and towns are permitted to charge a local room occupancy excise tax up to 6% (6.5% for Boston). Note that while the statute provides for a 5% rate, an uncodified surtax adds. The state’s room occupancy excise tax rate is 5.7%. Local rates and fees must be added to the state’s room occupancy rate and reported together to the Department of Revenue on the same return. Visit the Division of Local Service’s Municipal Databank for current local option and community impact fee rates as well as information about which localities are part of the Cape Cod and Islands Water Protection Fund. The total amount of tax required to be collected depends on where the property is located. ![]()
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