Gloucester, Mass., Code of Ordinances ch. 5, art. V (2026) § 5-68
Room occupancy excise and community impact fees
Operative Text
Short-term rentals subject to the provisions of this article are subject to the Room Occupancy Excise under G.L. c. 64G and as allowed by G.L. c. 64G, § 3D(b) a short-term rental community impact surcharge fee as adopted by the City of Gloucester. Operators shall comply with the provisions of said statutes and are responsible for ensuring proper payment to the commonwealth and the City of Gloucester.
Under Gloucester Code of Ordinances ch. 5, art. V § 5-68, short-term rentals covered by this article are subject to two separate financial obligations: the Massachusetts Room Occupancy Excise under G.L. c. 64G, and a community impact surcharge fee that the City of Gloucester has adopted under state law. Both charges must be properly paid to their respective recipients — the Commonwealth of Massachusetts and the City of Gloucester. The provision places the responsibility for ensuring correct payment squarely on the operator of the short-term rental.
Plain English — not legal advice.
Gloucester Code of Ordinances ch. 5, art. V § 5-68 makes operators — not platforms alone — responsible for ensuring that both the state Room Occupancy Excise and the City's community impact surcharge are correctly collected and remitted. Compliant operators typically verify how their booking platform handles tax collection and confirm that all required amounts reach both the Commonwealth and the City of Gloucester. Keeping records of tax remittances and staying current with any changes to the surcharge rate adopted by the City are practices associated with ongoing compliance under this section.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
While Gloucester Code of Ordinances ch. 5, art. V § 5-68 primarily places obligations on short-term rental operators, tenants and guests in short-term rentals may notice these charges reflected in their booking costs, as the Room Occupancy Excise and community impact surcharge are standard components of lawful short-term rental transactions in Gloucester. If a guest believes taxes were improperly collected or not remitted, they may contact the City of Gloucester or the Massachusetts Department of Revenue for information about how these charges are administered. Tenant-rights organizations or local housing offices can also be a resource for understanding how this provision fits into the broader short-term rental regulatory framework.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated November 11, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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