Room Occupancy Tax Changes 2

SECTION 59.   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 said chapter 64G, collecting and remitting payments under chapters 62C and 64G and section 9 of chapter 152 of the acts of 1997, as amended by section 2 through 4 of chapter 45 of the acts of 2001, accordingly, under conditions specified by the commissioner and agreed to by the intermediary in the agreement under said section 10 of said 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.