THREE

RELATIVE TO THE ROOM OCCUPANCY EXCISE TAX

Chapter 64G of the General Laws is hereby amended in section 1 by inserting in subsection (f) after the words “lodging house” the following words:-

“, bed and breakfast home, other transient accommodations.”

SECTION 2. Chapter 64G of the General Laws is further amended in section 1 by inserting in subsection (g) after the words “lodging house” the following words:-

“, bed and breakfast home, other transient accommodations.”

SECTION 3. Chapter 64G of the General Laws is further amended in section 1 by inserting in subsection (g) after the words “including breakfast in a bed and breakfast establishment” the following words:-

“, or bed and breakfast home.”

SECTION 4. Chapter 64G of the General Laws is further amended in section 1 by inserting in subsection (h) after the words “lodging house” the following words:-

“, bed and breakfast home, other transient accommodations.”

SECTION 5. Chapter 64G of the General Laws is hereby amended in section 1 by inserting the following definition:-

“Other transient accommodation,” each living quarter or sleeping or housekeeping accommodation in any apartment house, multiple unit structure (e.g. duplex, triplex, quadraplex, condominium), tourist or mobile home court (e.g., trailer court, motor court, recreational vehicle camp, fish camp), single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel, timeshare resort, mobile home, or any other house, boat that has a permanent, fixed location at a dock and is not operated on the water away from the dock by the tenant, vehicle or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to transient guests for consideration. Each room or unit within a multiple unit structure is an accommodation.

SECTION 6. Chapter 64G of the General Laws is further amended in section 2 by striking the words “; and (f) a bed and breakfast home.”

SECTION 7. Chapter 64G of the General Laws is further amended in section 3 by striking out in the first sentence the words “bed and breakfast establishment, hotel, lodging house or motel” and inserting in place thereof the following words:-

“bed and breakfast establishment, bed and breakfast home, hotel, lodging house, motel or other transient accommodations.”

SECTION 8. Chapter 64G of the General Laws is further amended in section 3A by striking out in the first sentence the words “bed and breakfast establishment, hotel, lodging house or motel” and inserting in place thereof the following words:-

“bed and breakfast establishment, bed and breakfast home, hotel, lodging house, motel or other transient accommodations.”

SECTION 9. Chapter 64G of the General Laws is further amended in section 6 by striking out in the first sentence the words “bed and breakfast establishment, hotel, lodging house or motel” and inserting in place thereof the following words:-

“bed and breakfast establishment, bed and breakfast home, hotel, lodging house, motel or other transient accommodations.”