An Act clarifying occupancy excise and internet hotel room resellers

This bill amends Massachusetts law to clarify how occupancy taxes apply to internet hotel room resellers. It specifies that the tax applies to the total dollar amount shown to the guest as the cost of the room, including any bundled fees that are not listed separately. However, the tax does not apply to individual fees or charges that are clearly itemized apart from the base rent. The change directly affects online booking platforms and guests by defining exactly what portion of a reservation is subject to the excise tax.