Massachusetts Statutes

§ 3D — Community impact fees

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64G ROOM OCCUPANCY EXCISE

[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

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