An Act regulating and insuring short-term rentals
SECTION 1. Section 16 of chapter 62C, as appearing in the 2016 Official Edition, is hereby amended by inserting after subsection (g) the following subsection:- (g½) Notwithstanding subsection (g), the department of revenue shall promulgate regulations to minimize the administrative burden relative to filing returns under said subsection (g) on operators who offer their accommodations to the public for at least 1 day in 5 separate months or less in the taxable year. The regulations may authorize an operator to file a return only for a month that the operator’s accommodation is offered to the public. SECTION 2. Chapter 64G of the General Laws is hereby amended by striking out sections 1 …
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