Short Term Rental Fact Sheet - Updated

  • All short term rental operators must register with Department of Revenue through Mass Tax Connect even if rentals do not exceed 14 day.
  • Mass Tax Connect is ready for registration at this time.
  • No tax paid if rented for 14 or few days
  • Tax collected on rentals after July 1, 2019
  • Taxes are due monthly, should be paid to DOR on or before the 20th of each month for taxes collected in the prior month.
  • First return and payment is due by August 20, 2019.

How much tax to collect:

  • State Excise 5.7%
  • Local option rooms tax 0-6—Town of Dennis voted an additional

2%-Special Town Meeting 10/29/19-from 4-6%-Effective 1/1/2020

  • Community Impact fee 0-3% (must be adopted separately from local option rooms)
  • Cape Cod and Islands Water Protection Excise 2.75% (only for current members)
  • Short Term Rental Total for the Town of Dennis including State Excise=14.45%
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  • No solid basis to determine the amount of local revenue that can be estimated from the short term rental excise because there is no history to rely on.
  • Short Term Rentals that were booked prior to January 1, 2019 for occupancy July 1, 2019 or after are not taxed.
  • General Fund revenue that may be appropriated by the legislative body for any municipal purpose
  • Short Term Rental includes apartment, house, cottage and condos.

Does not include:

  • Property rented out with tenancies at will
  • Property rented with month to month leases.
  • Time-shared property
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  • Total rent subject to excise includes all amounts charged including service and cleaning charges.
  • If rent less than $15 per day, no tax is collected.

If you have any questions please feel free to contact:

MaryAnne Gibbs, Finance Director 508-760-6152 [email protected]