Boston, Mass., Mun. Code § 9-14 (2026) § 9-14.7
Room Occupancy Excise
Operative Text
A residential unit subject to the provisions of this Section that is also subject to the Room Occupancy Excise under M.G.L Chapter 64G or any other excise or surcharge pertaining to short-term rentals or transient occupancy shall comply with the provisions of said statutes. Notwithstanding any provision or requirement to the contrary, an operator may use a Booking Agent for the purposes of collecting and remitting the applicable room occupancy excise to the commonwealth, and said booking agent shall enter into an agreement with the city for the collection and remittance of such tax. If an operator does not use a booking agent to collect payment for a short-term rental, the operator shall be responsible for collecting and remitting the applicable room occupancy excise tax to the commonwealth.
Boston Municipal Code § 9-14 § 9-14.7 establishes that residential units used for short-term rentals that fall under Massachusetts' Room Occupancy Excise law (M.G.L. Chapter 64G) or any related surcharge must comply with those tax requirements. The rule creates two pathways for tax collection and remittance: either a booking platform (Booking Agent) handles the excise tax on the operator's behalf after entering into an agreement with the city, or the operator collects and remits the tax directly to the Commonwealth. The provision ensures that the excise tax obligation is always assigned to a responsible party, whether that is the platform or the individual operator.
Plain English — not legal advice.
Under Boston Municipal Code § 9-14 § 9-14.7, operators of short-term rental units generally ensure that the applicable Room Occupancy Excise tax is collected and remitted to the Commonwealth of Massachusetts for every qualifying stay. Operators who list through a booking platform typically confirm that the platform has entered into the required agreement with the City of Boston to handle tax collection and remittance on their behalf. Operators who accept direct payment outside of such a platform are generally responsible for independently collecting and remitting the excise tax themselves, keeping clear records of each transaction.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Boston Municipal Code § 9-14 § 9-14.7 is primarily directed at operators and booking platforms rather than tenants, but it is relevant to anyone renting a unit short-term because it governs how the Room Occupancy Excise tax is collected on their stay. Guests may notice this tax reflected in their booking charges, collected either by the platform or directly by the operator depending on how the rental is arranged. Tenants or guests with questions about whether the tax was properly handled can reach out to the City of Boston or the Massachusetts Department of Revenue, or consult a tenant-rights organization for general guidance.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated November 11, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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