reglab/housing_qa huggingface dataset:
MA Gen L ch 64g § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 3a - Local Excise Tax; Information Concerning Amount Collected Available

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]  Section 3A. A city or town that accepts this section may impose a local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within that city or town by an operator at a rate of not more than 6 per cent of the total amount of rent for each such occupancy; provided, however, that the city of Boston may impose such local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within the city by an operator at the rate of not more than 6.5 per cent of the total amount of rent of each such occupancy. No excise shall be imposed if the total amount of rent is less than $15 per day or its equivalent or if the accommodation is exempt under section 2. An operator shall pay the local excise imposed under this section to the commissioner at the same time and in the same manner as the excise due to the commonwealth. All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines shall at least quarterly be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has adopted this section in proportion to the amount of such sums received from the transfer of occupancy in each such city or town. Acceptance of this section shall be: (i) by a majority vote of the city council with the approval of the mayor in the case of a city with a mayor elected to serve as the chief executive officer of the city; (ii) by a majority vote of the city council in every other city; (iii) by a majority vote of the annual town meeting or a special meeting called for that purpose in the case of a municipality with a town meeting form of government; or (iv) by a majority vote of the town council in the case of a municipality with a town council form of government. This section shall take effect on the first day of the calendar quarter following 30 days after its acceptance or on the first day of a later calendar quarter as the city or town may designate. The city or town, in accepting this section, shall not revoke or otherwise amend the applicable local tax rate more often than once in a 12-month period.  The commissioner shall make available to a city or town requesting such information the total amount of room occupancy tax collected in the preceding fiscal year in the city or town requesting the information.
MA Gen L ch 64g § 3b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 3b - Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities

[Text of section effective as provided by 2018, 337, Secs. 14A and 15A as added by 2019, 5, Sec. 37.]  Section 3B. Notwithstanding sections 9 and 10 of chapter 152 of the acts of 1997, the convention center financing fee imposed upon the transfer of occupancy of a short-term rental in the cities of Boston, Cambridge, Springfield, Worcester, West Springfield and Chicopee shall revert half to the General Fund and half to the city in which the short-term rental was transferred.
MA Gen L ch 64g § 3c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 3c - Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]  Section 3C. In addition to the excise imposed under section 3 and any excise imposed under section 3A, an excise shall be imposed on the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within a municipality that is a member of the Cape Cod and Islands Water Protection Fund established under section 19 of chapter 29C at a rate of 2.75 per cent of the total amount of rent for each such occupancy; provided, however, that all revenues received from the excise under this section shall be credited to the Cape Cod and Islands Water Protection Fund. An excise shall not be imposed if the total amount of rent is less than $15 per day or its equivalent. An operator shall pay the excise due to the Cape Cod and Islands Water Protection Fund to the commissioner at the same time and in the same manner as the excise due to the commonwealth.
MA Gen L ch 64g § 3d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 3d - Community Impact Fees

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]  Section 3D. (a) A city or town that accepts section 3A may, by a separate vote and in the same manner of acceptance as set forth in said section 3A, impose a community impact fee of not more than 3 per cent of the total amount of rent upon each transfer of occupancy of a professionally managed unit that is located within that city or town.  (b) A city or town that votes to impose a community impact fee under subsection (a) may, by a separate additional vote and in the same manner of acceptance as set forth in section 3A, also impose the community impact fee upon each transfer of occupancy of a short-term rental unit that is located within a two-family or three-family dwelling that includes the operator's primary residence.  (c) An operator shall pay the community impact fees imposed under this section to the commissioner at the same time and in the same manner as the excise due to the commonwealth under section 3. All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines shall, not less than quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to the city or town. A city or town shall dedicate not less than 35 per cent of the community impact fees collected under this section to affordable housing or local infrastructure projects.
MA Gen L ch 64g § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 4 - Reimbursement for Excise by Occupant

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 4. Except as provided in section 13, reimbursement for the excise imposed under this chapter shall be paid by the occupant of any such room to the operator and each operator shall add to the rent and collect from the occupant the full amount of the excise imposed by this chapter or an amount equal as nearly as possible or practical to the average equivalent thereof and such excise shall be a debt from the occupant to the operator when so added to the rent and shall be recoverable at law in the same manner as other debts.
MA Gen L ch 64g § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 5 - Separate Statement and Charge of Amount of Excise

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such transfer issued or used by the operator.
MA Gen L ch 64g § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 6 - Certificate of Registration

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 6. A person shall not operate a bed and breakfast establishment, hotel, lodging house, short-term rental or motel unless a certificate of registration has been issued to the person in accordance with section 67 of chapter 62C.
MA Gen L ch 64g § 6a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 6A. No person subject to this chapter shall engage in an unlawful practice under section 4 of chapter 151B.
MA Gen L ch 64g § 7a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 7a - Worthless Accounts; Abatement

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 7A. An operator who has paid to the commissioner an excise pursuant to section 3 upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on the worthless account. A claim for abatement shall be filed not later than April 15 annually and shall cover the amount of the excise on accounts determined to be worthless in the prior calendar year.  An operator who recovers an excise on an account determined to be worthless and for which an application for abatement has been filed shall report and include the same in a monthly return at the time of recovery.
MA Gen L ch 64g § 7b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 7b - Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 7B. An operator who fails to pay to the commissioner money required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. As used in this section, the term ''operator'' shall include an officer or employee of a corporation or a member or employee of a partnership or a limited liability company who, as such officer, employee or member, is under a duty to pay the excises imposed by this chapter.  An operator who misrepresents to an intermediary that the transfer of occupancy of the operator's property is exempt from the excise imposed by sections 3, 3A and 3C and the community impact fee imposed by section 3D shall be liable for any unpaid excise under said sections 3, 3A and 3C and the community impact fee imposed by said section 3D and shall be deemed to have committed an unfair trade practice under chapter 93A in making such a misrepresentation to the intermediary.
MA Gen L ch 64g § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 12. No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass the date of such occupancy. Each operator shall maintain such records as the commissioner shall require to substantiate exemptions claimed under this section.
MA Gen L ch 64g § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 15 - Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc.

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 15. Nothing in this chapter shall confer a right to lease, sublease or otherwise offer a residential unit as a short-term rental where such use is prohibited by a homeowner's association agreement or requirements, a rental agreement or any other restriction, covenant, requirement or enforceable agreement.
MA Gen L ch 64g § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 16. For residential units subject to rent control provisions, operators of short-term rentals shall charge not more than the prorated maximum amount allowed.
MA Gen L ch 64g § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 17 - Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 17. The commissioner shall annually publish a report on the economic activity of short-term rentals in the commonwealth rented for occupancy through a hosting platform or intermediary. The commissioner may require a hosting platform, intermediary or operator of a short-term rental to submit to the department of revenue, in a form approved by the commissioner, information necessary to compile the report including, but not limited to: (i) the aggregate rent paid by all occupants during the reporting period: (ii) the total amount of revenue collected from the excise on the transfer of occupancy of the short-term rentals; and (iii) the total amount of revenue collected from the local excise on the transfer of occupancy of the short-term rentals.  The department shall make available any data set used pursuant to this section to a regional planning agency, municipality or other public agency requesting such information; provided, however, that the department shall utilize the practices that are necessary to prevent the public disclosure of personal information regarding operators and occupants. The department shall annually publish local summary statistics on its website. The department shall take all measures necessary to protect the confidentiality and security of an operator's personal tax information from any disclosure pursuant to this section.
MA Gen L ch 64g § 18 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 18 - Rules and Regulations

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 18. The commissioner shall promulgate rules and regulations for assessing, reporting, collecting, remitting and enforcing the room occupancy excise pursuant to this chapter.
MA Gen L ch 64h § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment

Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or services, except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.
MA Gen L ch 64h § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.

Section 3A. (a) Every manufacturer, wholesaler or unclassified acquirer, as defined in chapter 64C, doing business in the commonwealth, or any other person doing business in the commonwealth, selling tobacco products, including cigarettes, cigars, electronic nicotine delivery systems, smokeless tobacco and smoking tobacco, to others for resale in the commonwealth, shall pay, as a prepayment for the tax imposed by this chapter, a tax on tobacco products that will be held for retail sale in the commonwealth. The tax shall be computed on each sale of tobacco products by multiplying the tax rate set by this chapter by the wholesale sales price at which such manufacturer, wholesaler, unclassified acquirer or other person sells the tobacco products. The tax imposed by this section shall be paid at the same time and in the same manner as the tax imposed by section 2. Any manufacturer, wholesaler, unclassified acquirer or other person prepaying the tax shall, with respect to such prepayment, be a vendor for purposes of section 1 of this chapter and section 16 of chapter 62C, shall file returns and pay over tax accordingly, and shall separately state on each customer invoice or other written record, as prescribed by the commissioner, the amount of prepaid sales tax charged. This section shall not apply to manufacturers and unclassified acquirers to the extent that said manufacturers and unclassified acquirers distribute such product through a licensed wholesaler or unclassified acquirer.  (b) Every person selling tobacco products at retail in the commonwealth who is required to pay the tax imposed by this chapter shall be allowed a credit in the amount of the prepayment against the total amount of tax it is required to pay over to the commissioner under this chapter. Every such person must maintain invoices and other records substantiating the amount of tax prepaid.  (c) Chapter 64I shall apply to the extent that the tax under this section is not paid over to the commissioner by any of the persons mentioned in subsection (a) or (b). All taxes imposed by this section shall be presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.  (d) The commissioner may adopt regulations to implement this section, which regulations shall include a provision to prevent the payment of tax by more than 1 taxpayer.
MA Gen L ch 64h § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 4 - Computation of Tax

Section 4. For the purpose of adding and collecting the tax imposed by this chapter to be paid to the commonwealth or to be reimbursed to the seller by the purchaser, the tax computation shall be carried to the third decimal place and it shall be rounded to a whole cent, rounding up to the next cent whenever the third decimal place is greater than 4. A seller may elect to compute the tax due on a transaction on an item or an invoice basis.
MA Gen L ch 64h § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 5 - Statement and Collection of Tax

Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made, or on any evidence of sale issued or used by the vendor; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.
MA Gen L ch 64h § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 7 - Registration Required

Section 7. No person shall do business in this commonwealth as a vendor unless a registration shall have been issued to him for each place of business in accordance with section sixty-seven of chapter sixty-two C.
MA Gen L ch 64h § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 9 - Classified Permits Establishing Percentage of Exempt Sales

Section 9. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor's percentage of exempt sales. Such classified permits may be amended or revoked as to classification whenever the commissioner shall determine that the percentage of exempt sales is inaccurate or that such classification is not appropriate.
MA Gen L ch 64h § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 16 - Liability for Failure to Pay Tax

Section 16. Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter.
MA Gen L ch 64h § 25 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment

Section 25. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be a sale at retail. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.  No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commission.  If payment of any such tax due is made by check, credit card, debit card or any other payment method and the amount is not duly paid, the registrar of motor vehicles shall withhold issuance of the certificate of title for the motor vehicle, and shall prohibit the transfer or swap of the registration, and shall suspend or revoke any learner's permit, license to operate motor vehicles, certificate of registration or title, number plate, sticker, decal or other item for which the check, credit card, debit card or other payment method was tendered and order the return of the same forthwith. The holder of said registration for which such check, credit card, debit card or other payment method was used, may not apply for, receive or renew any learner's permit, license to operate motor vehicles, certificate of registration or title, number plates, stickers, decals or any other items issued under the provisions of chapter ninety or chapter ninety D until said amount has been duly paid.