Boston

Owner only

Only a natural person who owns the unit can be the operator.[2] Only one owner per unit may register, and a registration doesn't transfer when the unit is sold.[2, 4] A tenant can't register, so the owner would have to hold the registration while you manage the home under a written agreement.

Primary residence

The unit must be your primary residence, meaning you live there at least nine months out of a 12-month period.[2] Show at least two proofs, such as a residential exemption, utility bills, voter registration, vehicle registration or a deed.[1] If you stop living there, tell Inspectional Services (ISD) right away so it can take the unit off the registry.[4]

Unit types and registration

Register as a limited share unit (part of your home while you're there), a home share unit (your whole home) or an owner-adjacent unit (a second unit in your own two- or three-family building).[1, 2] You can list only one whole unit at a time.[9] Apply online with ISD, then get a business certificate from the City Clerk's office.[1]

Ineligible units

A unit can't be offered if it's below market rate, income-restricted or under affordability covenants, or if a law bars leasing, subleasing or short-term use.[5] Units in properties the city has designated problem or public nuisance properties, or owned by someone who owns such a property, are out too.[5] So is a unit with three or more violations of the ordinance, or of noise, trash or disorderly conduct rules, within six months.[5]

Longer stays and contract housing

A stay of 28 consecutive calendar days or more isn't a short-term rental under the ordinance.[2] Neither is a unit housing people in medical treatment or their families under a contract with a health-care facility, government entity or nonprofit, or a unit under a contract among the building owner, a corporate housing operator and a business or institution for stays of at least ten days.[8]

Listing and signs

Put your ISD registration number in every listing and inside the unit.[9] Post fire safety information inside the unit, and state law says to show where the fire extinguishers, gas shut off valves, fire exits and fire alarms are.[1, 10]

Local contact and notice

Give a 24-hour phone number, and if you're away, name a local contact who can respond in person within two hours of being notified.[9] Notify every residential dwelling within 300 feet within 30 days of approval.[9]

Insurance

State law requires at least $1,000,000 in liability insurance for each short-term rental, unless the booking platform keeps equal or greater coverage.[11]

Code and records

The unit can't have outstanding building, sanitary, zoning or fire code violations, and ISD suspends the registration if one appears after you list.[9] Keep records for three years showing how long you've lived there, that you own the unit and how many days you rented, and give them to ISD on written request.[9] You must also confirm the rental fits your condominium documents or other governing documents.[9]

Managing for an owner

Managing a rental for an owner for pay may need a Massachusetts real estate broker license, since the state defines a broker as someone who, for another person and for a fee, rents or leases real estate.[12]

State excise

Massachusetts charges a 5.7% room occupancy excise on short-term rentals of 31 days or less.[6, 7]

Boston rates

Cities can add a local option excise of up to 6%, and up to 6.5% in Boston, and Boston adds a 2.75% convention center tax.[6, 7] With the state excise, that's up to 14.95% in total.[6, 7]

Community impact fee

Cities can adopt a community impact fee of up to 3% on short-term rentals, aimed at professionally managed units and, if the city also votes for it, owner-occupied two- or three-family homes.[7] Check with the Department of Revenue whether Boston charges it.

Registration and collection

Register with the Department of Revenue through MassTaxConnect, with a certification for each property.[6] A platform that collects the rent also collects and remits the taxes, and you don't report those amounts yourself.[6] If you don't use a booking agent, you must collect and remit the excise yourself.[13]

Ineligible units

Offering a unit that isn't eligible is a $300 fine per violation per day.[3] A booking agent that takes a fee to book such a unit is fined the same way, and the city can also seek a court order to stop the rental.[3]

Unregistered units

Offering an eligible unit without registering, or while the registration is suspended, is a $100 fine per violation per day.[3] Each day you fail to comply with a violation notice counts as a separate violation.[3]

Booking platforms

ISD signs agreements with booking platforms to remove ineligible listings and block any listing without a valid registration number.[14] A platform that won't sign is barred from doing business in Boston.[14]

Complaints and hearings

A complaint can be filed with ISD, which has 30 days to investigate it.[15] If you get a violation notice, you can ask for a hearing by written petition within 14 days.[15]