Nantucket, Mass., Code of Bylaws ch 123 § 123-2
Definitions (Nantucket Short-Term Rentals)
Operative Text
[Amended 5-7-2024 ATM by Art. 60 , approved 9-27-2024; 9-17-2024 STM by Art. 5 , approved 12-13-2024] As used in this chapter, the following terms shall have the meanings indicated: CORPORATION Any entity organized under the law of any state or country which is taxable as a corporation under the Internal Revenue Code, or which would be taxable thereunder as a corporation if it had income subject to taxation under the Internal Revenue Code. Such entities shall include without limitations corporations, limited-liability companies which are taxed as corporations, and so-called Massachusetts Business Trusts; provided, however, that a limited-liability company and an S corporation shall not be treated as corporations when every shareholder, partner, and member is a natural person, as established by documentation provided by the applicant as required at the time of registration and subsequently thereafter from time to time as required under regulations established under this chapter. INTERNAL REVENUE CODE The United States Internal Revenue Code of 1986, as amended. OPERATOR A person or other legal entity operating a short-term rental, including, but not limited to, the owner or proprietor of such premises, the lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such short-term rental. It is the intent of this bylaw that the operator shall have the same meaning as set forth in General Laws c. 64G, § 1 . OWNER Any person who alone, or severally with others, has legal or equitable title or beneficial interest in any dwelling unit; a mortgagee in possession; or agent, trustee or person appointed by the courts. An owner can be a single person, a marital unit, a group of people, LLC, or a trust. The owner may also be referred to as the operator, or the host. PARTNERSHIP Any entity organized under the law of any state or country which is taxable as a partnership under the Internal Revenue Code, or which would be taxable thereunder as a partnership if it had income subject to taxation under the Internal Revenue Code. Such entities shall include without limitation general partnerships, limited-liability companies which are taxed as partnerships, limited partnerships, limited-liability partnerships taxed as partnerships; provided, however, that a limited-liability company when every member is a natural person shall not be considered a partnership under this section. REAL ESTATE INVESTMENT TRUST Any entity defined in Internal Revenue Code § 856 . SHORT-TERM RENTAL A dwelling unit or portion(s) thereof that is not a transient residential facility, where: (i) at least one room or dwelling unit is rented to an occupant or sub-occupant; and (ii) all accommodations are reserved in advance. Rental periods with a change in occupancy in excess of 31 calendar days shall not be considered a short-term rental. The rental of property for a total of 14 days or less in any calendar year shall not be considered a short-term rental. TIME-SHARING or TIME-INTERVAL-OWNERSHIP DWELLING UNIT OR DWELLING A dwelling unit or dwelling in which the exclusive right of use, possession or ownership circulates among various owners or lessees thereof in accordance with a fixed or floating time schedule on a periodically recurring basis, whether such use, possession or occupancy is subject to either: a time-share estate, in which the ownership or leasehold estate in property is devoted to a time-share fee (tenants in common, time-share ownership, interval ownership) and a time-share lease; or timeshare use, including any contractual right of exclusive occupancy which does not fall within the definition of "time-share estate," including, but not limited to, a vacation license, prepaid hotel reservation, club membership, limited partnership or vacation bond, the use being inherently transient. TRANSIENT RESIDENTIAL FACILITY Shall have the same meaning as in Chapter 139 of the Town Code.
Section 123-2 of Nantucket's Code of Bylaws establishes the foundational vocabulary for the town's short-term rental regulatory framework. Key terms such as "short-term rental," "operator," "owner," "corporation," and "partnership" are each given specific meanings that govern how the rest of Chapter 123 is applied. Notably, rentals lasting more than 31 consecutive days or totaling 14 days or fewer in a calendar year fall outside the definition of a short-term rental under this section. Time-sharing arrangements and transient residential facilities are also defined distinctly to clarify the boundaries of the chapter's reach.
Plain English — not legal advice.
Property owners and managers operating short-term rentals on Nantucket should familiarize themselves with the definitions in § 123-2, as these terms determine whether a given rental arrangement is subject to Chapter 123's requirements. The distinction between "operator" and "owner" matters for registration purposes — both roles may carry obligations, and the same person or entity can qualify as both. Entities such as LLCs, corporations, and partnerships are treated differently depending on their tax classification and membership composition, so operators organized as business entities should ensure their documentation accurately reflects their structure when registering under the chapter.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
For renters and occupants, § 123-2 clarifies what types of arrangements qualify as short-term rentals under Nantucket's rules — for example, stays longer than 31 days or properties rented for 14 days or fewer in a year are not covered by Chapter 123's short-term rental framework. Understanding whether a rental falls within or outside these definitions can be relevant when evaluating the rights and obligations that apply to a particular arrangement. Tenants who have questions about how these definitions affect their situation may wish to consult a tenant-rights organization or review the full text of Chapter 123 through Nantucket's official town code resources.
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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