Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64G, § 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.
Source: view the official text
In this chapter (23 sections)
- 64G-1 · Definitions
- 64G-2 · Exempted accommodations
- 64G-3 · Imposition and rate; payment
- 64G-3A · Local excise tax; information concerning amount collected…
- 64G-3B · Reversion of convention center financing fees imposed upon…
- 64G-3C · Imposition of additional excise on members of Cape Cod and…
- 64G-3D · Community impact fees
- 64G-4 · Reimbursement for excise by occupant
- 64G-5 · Separate statement and charge of amount of excise
- 64G-6 · Certificate of registration
- 64G-6A · Unlawful practices under section 4 of chapter 151B prohibited
- 64G-7 · Repealed, 1976, 415, Sec. 111
- 64G-7A · Worthless accounts; abatement
- 64G-7B · Personal and individual liability for excises required to be…
- 64G-8-to-10 · Repealed, 1976, 415, Sec. 111
- 64G-11 · Repealed, 1977, 363A, Sec. 62
- 64G-12 · Excise tax exemption for U.S. military employees traveling on…
- 64G-13 · Collection of rent by intermediary; collection and remittance…
- 64G-14 · Regulation of operators by cities or towns
- 64G-15 · Prohibition on short-term rentals by homeowner's association…
- 64G-16 · Short-term rental of units that are subject to rent control…
- 64G-17 · Report on the economic activity of short-term rentals rented…
- 64G-18 · Rules and regulations