01/28/2019 BOARD OF SELECTMEN Agenda Packet

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non-voting ex-officio members of the board. Each member of the Management Board shall serve for a term of 3 years and until a successor is appointed and qualified. Each member of the Management Board shall be eligible for reappointment. Each member of the Management Board appointed to fill a vacancy on the Management Board shall be appointed for the unexpired term of the vacant position. The members of the Management Board shall select a member to serve as chairperson and vice-chairperson for a term established by vote of the Management Board, The Cape Cod Commission, in consultation with the Martha's Vineyard commission, shall provide administrative and technical support to the Management Board and may be compensated for its associated costs by vote of the Management Board, The Management Board's duties shall be limited to determining the method for subsidy allocation, including, but not limited to, an equitable distribution among participating municipalities consistent with revenue deposited from each municipality into the Fund, and to ensuring that money from the Cape Cod and Islands Water Protection Fund is spent only for the purposes in Section 19. (SECTION 6). Under G.L. c. 64G, § 3A and § 3, towns that accept the new statute:by majority vote of town meeting may impose a local excise tax of not more than 6% "upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within that city or town by an operator . . . ." but no excise may be imposed on short-term rentals for fewer than 14 days in a calendar year if the operator has registered with the commissioner of revenue in accordance with G.L. c. 62C, §§ 5 and 67. Further, no excise may be charged if the daily rent is $15.00 or less. Authority to impose the excise shall take effect on the first day of the calendar quarter following 30 days after its acceptance or on the first day of a later calendar quarter as the city or town may designate. If a town has previously accepted G.L. c. 64G, §3A, there is no need for it to accept the new §3A which extends the local excise tax to short-term rentals. Section 15 of the Act provides: "A city or town that accepted section 3A of chapter 64G of the General Laws before July, 1, 2019 shall be deemed to have accepted said section 3A of said chapter 64G for the purposes of this act." However, if the Town wishes to change the percentage rate of the excise, a new Town Meeting vote would be required. . Under G.L c. 64G, §§ 4-5, the excise is to be paid by the occupant of any such room to the operator and each operator shall add to the rent and collect from the occupant the full amount of the excise imposed or an amount equal as nearly as possible-or practical to the average equivalent thereof. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such transfer issued or used by the operator Under G.L c, 64G, § 3D (Community Impact Fee): a). A town that accepts Section 3A (the local excise tax) may, by a separate vote and in the same manner of acceptance as set forth in section 3A, impose upon an operator a community impact fee of not more than 3 per cent of the total amount of rent for each transfer of occupancy of a professionally managed unit located within the town. 4