The local option room occupancy excise allows cities and towns to levy a tax of up to 6% of the taxable rents of hotels, motels, lodging houses and certain bed and breakfast establishments. In communities which adopt the excise, operators of these establishments must collect the excise tax and remit it to the state, along with the 5.7% state room occupancy excise.
Yarmouth is 6% for a total of 11.7%.
For additional information, please contact Brenda McConville of the Department of Revenue's Administrative Services Division at (617) 626-3554
Massachusetts State Meals tax is 6.25% in addition to the Yarmouth Meals tax for 0.75% for a total of 7.00%.
Massachusetts Department of Revenue
Frequently Asked Questions on Short-term Rentals CLICK HERE