Newburyport, Mass., Code of Ordinances ch. 9, art. XI (2026) § 9-306
Room occupancy excise
Operative Text
A dwelling unit subject to the provisions of this article that is also subject to the room occupancy excise under M.G.L.A. c. 64G, or to any other excise tax or surcharge applicable to STRUs (including any local option) shall comply with the provisions of said statutes.
Section 9-306 of the Newburyport Code of Ordinances, Chapter 9, Article XI, establishes that short-term rental units (STRUs) covered by this article must also comply with Massachusetts state room occupancy excise requirements under M.G.L.A. c. 64G, as well as any other applicable excise taxes or surcharges—including local-option taxes. In other words, being subject to the city's short-term rental rules does not exempt a unit from state and local tax obligations; both sets of requirements apply simultaneously. The provision does not create a new tax itself, but rather confirms that existing tax laws remain fully in force for covered units.
Plain English — not legal advice.
Operators of short-term rental units in Newburyport subject to Article XI should be aware that § 9-306 explicitly ties local registration compliance to state and local tax obligations. A compliant operator generally registers with the Massachusetts Department of Revenue for room occupancy excise purposes under M.G.L.A. c. 64G, collects the required excise from guests, and remits it on the applicable schedule—while also accounting for any Newburyport local-option surcharges. Keeping records of tax filings alongside local STRU registration documents is a practice commonly associated with full compliance under this framework.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
For tenants or guests staying in a Newburyport short-term rental, § 9-306 means that the unit is legally required to comply with Massachusetts room occupancy excise law (M.G.L.A. c. 64G) and any applicable local surcharges, in addition to the city's own short-term rental rules. If a guest believes excise taxes were improperly collected or that a unit is operating outside these requirements, the Massachusetts Department of Revenue and the City of Newburyport are among the bodies that oversee compliance with these obligations. Tenant-rights organizations or a housing attorney familiar with Massachusetts short-term rental law can help explain what these overlapping requirements mean in practice.
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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