Operative Text
Any short-term rental units to which the Commonwealth extends any excise or surcharge, and the city extends a local option of such, shall comply with the provisions of said statutes. However, where allowable operators may use a booking agent and the booking agent may enter into an agreement with the city for the collection and remittance of such tax. If the operator does not use a booking agent to do so, the operator is solely responsible for collecting and remitting the applicable tax.
Salem Code of Ordinances ch. 15 § 15-7 establishes that short-term rental units subject to a Massachusetts state excise or surcharge—and Salem's corresponding local option tax—must follow the requirements of those statutes. The rule creates two pathways for tax collection and remittance: either through a booking agent that has entered into a formal agreement with the city, or directly by the operator. When no booking agent arrangement is in place, the full responsibility for collecting and sending the tax to the city falls on the operator alone.
Plain English — not legal advice.
Under Salem Code of Ordinances ch. 15 § 15-7, compliant short-term rental operators either confirm that their booking platform has an active tax-collection agreement with the city or take on the collection and remittance obligations themselves. Operators who rely on a booking agent typically verify in writing that the agent's agreement with Salem covers the applicable excise and any local option surcharge. Those who handle remittance independently generally maintain records of each transaction and submit the collected tax to the city in accordance with the relevant state and local deadlines.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Salem Code of Ordinances ch. 15 § 15-7 is primarily a tax-compliance rule directed at operators and booking agents rather than a provision that creates direct rights for guests or tenants. However, renters who believe a short-term rental is operating outside the city's tax framework—for example, by neither using a compliant booking agent nor remitting taxes independently—can note this provision when raising concerns with Salem's relevant municipal or licensing office. Tenant-rights organizations and the city's licensing or finance department can be useful starting points for understanding how this rule intersects with any broader short-term rental compliance questions.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 13, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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