Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64G, § 5
Separate statement and charge of amount of excise
Official textmalegislature.govlast amended
[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.
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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- 64G-7 · Repealed, 1976, 415, Sec. 111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- 64G-8-to-10 · Repealed, 1976, 415, Sec. 111
- 64G-11 · Repealed, 1977, 363A, Sec. 62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