Operative Text
20 Short Term Rentals:
20.1 A local option room occupancy excise will be assessed as allowed by G.L. c64G, § 3A, and
further to adopt a local excise rate of 6%
20.2 A local option community impact fee in the amount of 3% will be assessed as allowed by
G.L. c 64G, § 3D (a) as it applies to each transfer of occupancy of a “professionally managed
unit,” which is defined as one of two or more short-term rental units in Egremont not located
in a single- or two- or three-family dwelling that includes the operator’s (owner’s) primary
residence. The impact fee applies to transfers of occupancies on or after July 1, 2019 for
which a rental contract was entered into on or after January 1, 2019. It does not apply to
occupancy for which the rental contract was entered into before January 1, 2019
20.3 A local option community impact fee in the amount of 3% will be assessed as allowed by
G.L. c 64G, § 3D(b) as it applies to short-term rental units in Egremont located within a two-
or three-family dwelling that includes the operator’s (owner’s) primary residence under G.L.
c. 64G, § 3D(b). The impact fee applies only to transfers of occupancies on or after July 1,
2021 for which a contract was entered into on or after January 1, 2021.Section 20 of Egremont's General Bylaws establishes a local room occupancy excise tax of 6% on short-term rentals, as authorized under Massachusetts General Law c. 64G, § 3A. In addition, §§ 20.2 and 20.3 impose a 3% community impact fee on certain short-term rental transfers, with the fee applying to 'professionally managed units' and to units in owner-occupied two- or three-family dwellings under different effective dates. The excise and impact fees are layered charges assessed on top of any state-level obligations, and their applicability depends on when the rental contract was entered into and the type of dwelling involved.
Plain English — not legal advice.
Operators of short-term rentals in Egremont should be aware that §20 of the town's General Bylaws requires collection and remittance of a 6% local room occupancy excise on all qualifying rentals. Operators of 'professionally managed units' as defined in §20.2 — meaning two or more short-term rental units not in an owner-occupied one-, two-, or three-family home — are also subject to a 3% community impact fee for contracts entered into on or after January 1, 2019. Operators of short-term rentals within owner-occupied two- or three-family dwellings face the same 3% impact fee under §20.3, but only for contracts entered into on or after January 1, 2021; compliant operators track contract dates carefully to determine which fees apply to each occupancy transfer.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Guests booking short-term rentals in Egremont may see charges reflecting the 6% local excise and, in some cases, a 3% community impact fee established under §§ 20.1–20.3 of the town's General Bylaws. Whether the impact fee applies depends on the type of property and the date the rental contract was signed, as the bylaw sets distinct effective dates for professionally managed units versus owner-occupied multi-family dwellings. Tenants or guests who believe fees have been misapplied or misrepresented may consult a tenant-rights organization or contact the relevant Massachusetts tax authority for guidance on how these local option charges are administered.
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.
Effective Timeline
References Out
Rules and statutes cited by this regulation
References In
No inbound references recorded yet for this provision.