SECTION 1. Definitions

SECTION 2. Exempted accommodations

SECTION 3. Imposition and rate; payment

SECTION 3A. Local excise tax; information concerning amount collected available

SECTION 3B. Reversion of convention center financing fees imposed upon transfers of occupancy of short-term rentals in certain cities

SECTION 3C. Imposition of additional excise on members of Cape Cod and Islands Water Protection Fund

SECTION 3D. Community impact fees

SECTION 4. Reimbursement for excise by occupant

SECTION 5. Separate statement and charge of amount of excise

SECTION 6. Certificate of registration

SECTION 6A. Unlawful practices under section 4 of chapter 151B prohibited

SECTION 7. Repealed, 1976, 415, Sec. 111

SECTION 7A. Worthless accounts; abatement

SECTION 7B. Personal and individual liability for excises required to be paid by this chapter; misrepresentation of exemption

SECTION 8 to 10. Repealed, 1976, 415, Sec. 111

SECTION 11. Repealed, 1977, 363A, Sec. 62

SECTION 12. Excise tax exemption for U.S. military employees traveling on military orders

SECTION 13. Collection of rent by intermediary; collection and remittance of excise by intermediary

SECTION 14. Regulation of operators by cities or towns

SECTION 15. Prohibition on short-term rentals by homeowner's association agreement, rental agreement, or other restriction, covenant, etc.

SECTION 16. Short-term rental of units that are subject to rent control provisions

SECTION 17. Report on the economic activity of short-term rentals rented for occupancy through a hosting platform or intermediary

SECTION 18. Rules and regulations