Eastham, Mass., Code of Bylaws ch 116 § 116-3

A. Registration requirement. No dwelling unit or part thereof may be offered as a short-term rental within the Town of Eastham unless it is registered with the Board of Health and in compliance with regulations issued by the Board of Health and is registered with the Commonwealth of Massachusetts Department of Revenue in accordance with applicable laws. B. Limitation on number of short-term rentals. An owner may register to operate only two dwelling units as short-term rentals; provided, however, this limitation shall not apply to a cottage colony, as defined by Section 21 of the Zoning Bylaws, under single ownership. If a person owns or is listed as a manager and/or is an agent for three or more dwelling units, that person must choose only two units to be registered as short-term rentals. No person shall have more than two legal or equitable title or beneficial interest in dwelling units used for short-term rentals except as provided for above. An owner may hire a property management company to list and manage short-term rentals, but the registration must be in the owner's name. C. Corporate ownership. Short-term rentals are prohibited in dwelling units owned by a corporation. Short-term rentals are permitted in dwelling units owned by an LLC, trust, or S corporation only when every shareholder, partner, or member of the legal entity is a natural person, as established by documentation provided by the applicant at the time of registration. D. Affordable housing dwelling units. Short-term rentals are prohibited in dwelling units designated as affordable or otherwise income-restricted, which are subject to an affordability restriction or are otherwise subject to housing or rental assistance under local, state, or federal programs or law. E. Time share, fractional and interval ownership units. No fractional ownership, interval or time share dwelling unit may engage in short-term rental activities or be eligible to receive a certificate of registration for such unit; except that this section shall not apply to the creation of mortgages, liens, easements or other similar interests encumbering the residential property as a whole to secure a loan or for any other legitimate purposes; and this section shall not apply to noncommercial groups, such as families, partnerships, associations, or trusts with divided interests or agreements in which the real estate is held and transferred within the family, partnership, association or trust, as opposed to sold in fractional or divided interests on the open market. F. Protection for existing short-term rentals. Any person or other legal entity who holds a current certificate of registration for more than two dwelling units on the effective date of this bylaw may be eligible to renew said certificates for the same dwelling units, pursuant to the Board of Health's regulations, until such time as any of said dwelling units is transferred or conveyed, or the certificate of registration is not renewed.