Outside Section 62
Room Occupancy Tax Changes 2
SECTION 62.
Notwithstanding any provision of
chapter 64G
, an intermediary as defined in
section 1 of chapter 64G
who enters into an agreement with the commissioner under
section 10 of said chapter 64G
may treat any accommodation for which the intermediary provides services as an occupancy subject to the excise under
chapter 64G
, collecting and remitting payments under
chapter 62C
and
64G
and St. 1997, c. 152, § 9, as amended by St. 2001, c. 45, §§ 2-4, accordingly, under conditions specified by the commissioner and agreed to by the intermediary in the agreement under
section 10 of chapter 64G
.
Summary:
This section authorizes the Commissioner of Revenue to enter into agreements with intermediaries serving the transient accommodation market, for the collection of occupancy tax on behalf of all property owners the intermediary may represent.
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