Section 45 Room Occupancy Excise on Complimentary Hotel Rooms
Section 1 of chapter 64G of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, in line 88, after the word "business", the following words:- ; provided, further, that "rent" shall also include the fair market value of a room in a hotel on a complimentary or discounted basis; and provided further that the commissioner may issue regulations or other guidance to further explain the inclusion in rent of the fair market value of a room in a hotel provided on a complimentary or discounted basis, including the meaning of "fair market value" in the context of a complimentary or discounted room.
Summary
This section imposes the room occupancy excise on the fair market value of complimentary rooms offered to occupants by a hotel.