- 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%
- 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
- 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]