October 2024
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
The City of Boston has enacted the Short-Term Rental Ordinance to regulate and license STR. We invite you to read it carefully. For any further questions, please check this official portal on Boston’s website. You may also contact Boston’s Inspection Services at shorttermrentals@boston.gov or (617) 635-5300.
STR Taxation
misterb&b registered with the State to collect from your Guests, and remit on your behalf, the State and local taxes applicable on stays not exceeding 31 consecutive nights. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
You remain responsible for the registration for, collection and remittance of any other applicable taxes
STR types
The STR Ordinance defines short-term rentals as the use of the Host’s primary residency unit for transient stays of fewer than 28 consecutive days.
3 types of STR are defined by the Ordinance:
- Home Share unit. The full primary residence is occupied by the Guest in the absence of the Host.
- Limited Share unit. Only a part of the primary residence - a room - is occupied by the Guest in the presence of the Host.
- Owner-Adjacent unit. Here, the unit used as a STR is not the primary residency of the Host stricto sensu, but must be located in a two-family or 3-family dwelling, which is owner-occupied by the Host.
STR license
- Eligibility. You may check here the eligibility of your unit for STR.
- Registration. All STRs must register. Registration must be renewed annually. You can completed the process online - please visit this website to learn more about supporting documents and required steps to register.
- Business certificate. After obtaining the STR license, you must apply for a business certificate through the City Clerk's office. For more information, you can check this official portal about business certificates.
You must add the STR license number to your misterb&b listing(s) (go to the “Local Requirements” page, via “Edit my listing”). In the absence of a valid STR license number, misterb&b may delete your listing.
State registration
Short-term rentals (accommodation for transient stays of less than 31 consecutive days) are also required to register with the Massachusetts Department of Revenue.
- Registration. The registration process can be completed online via MassTaxConnect
- Tax registration number. Please include your number in your misterb&b listing (see how-to above) - we may deactivate your listing otherwise.
- More information. Please check our FAQ about hosting regulations in Massachusetts or visit MassTaxConnect’s website.
STR limitations
- Occupancy limit. In Limited Share units, occupancy is limited to 3 guest bedrooms or 6 guests, whichever is fewer. In Home Share units, 5 bedrooms or 10 guests, whichever is fewer.
- Rental limit. You cannot offer more than 1 whole unit at the time. It means that if you operate a Home-Share and an Owner-Adjacent Unit at your property, you cannot be absent from the property and rent both at the same time.
- Time limit. Since residency is defined as occupying a unit at least 9 months over a 12 months period, a Home Share Unit cannot be rented for more than 90 days over a 12 months period.
Maintaining compliance
- Fire and safety. You must post a sign inside the unit that clearly notifies Guests on the location of mandatory fire extinguishers in the unit, and where applicable, fire exits, and pull fire alarms in the dwelling.
- Emergency contact. You must provide your Guests with the name and contact information of an emergency contact (either you or someone acting on your behalf) who can respond in person to any issue within 2 hours of being notified.
- Applicable laws. You must comply with all applicable federal, state, and local laws and codes, including but not limited to the Fair Housing Act (and local equivalents and related regulations) and all other regulations applicable to residential dwellings.
- Three-strikes policy. To maintain your STR license, the unit should not be subject to 3 or more violations (within a six-month period) of the STR Ordinance, or any other city ordinance or state law relating to excessive noise, improper disposal of trash, or disorderly conduct or other similar conduct (this includes violations of the state Sanitary, Building and Fire Code);
Third-party rules
- Community rules. You must abide by other contracts or rules binding you, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
- Lease contract. If you are a renter, you must get the written permission from your landlord to use the property as a STR.
Data-sharing and privacy
misterb&b is required by law to save and share some information with the city of Boston. It includes the listing’s address, whether the listing is for a room or whole unit, and the number of nights a Guest stayed at the unit.
By using misterb&b, the Host consents to the collection, retention, use and disclosure of his information to the City (in accordance with all legal obligations and processes).