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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 64G

Section 2: Exempted accommodations

328 words·~1 min read·/ma/part-i/title-ix/chapter-64g/2

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[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 2. This chapter shall not include:
(i)lodging accommodations at a federal, state or municipal institution;
(ii)lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allowed shall not apply to accommodations provided by any such institution at a hotel or motel generally open to the public and operated by the institution;
(iii)privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill;
(iv)religious or charitable homes for the aged, infirm, indigent or chronically ill;
(v)summer camps for children up to 18 years of age or developmentally disabled individuals; provided, however, that a summer camp that offers its facilities off season to individuals 60 years of age or older for a period of not more than 30 days in a calendar year shall not lose its exemption under this section;
(vi)bed and breakfast homes;
(vii)lodging accommodations provided to seasonal employees by employers;
(viii)alcohol and drug free housing that is certified pursuant to section 18A of chapter 17;
(ix)tenancies at will or month-to-month leases; and
(x)time-shares, as defined in section 2 of chapter 183B.
For the purposes of this section, ''developmentally disabled individual'' shall mean an individual who has a severe chronic disability that:
(i)is attributable to a mental or physical impairment or combination of mental and physical impairments;
(ii)is likely to continue indefinitely;
(iii)results in substantial functional limitations in not less than 3 of the following areas of major life activity:
(A)self-care;
(B)receptive and expressive language;
(C)learning;
(D)mobility;
(E)self-direction;
(F)capacity for independent living; and
(G)economic self-sufficiency; and
(iv)reflects the individual's need for a combination and sequence of special, interdisciplinary or generic care, treatment or other services that are of lifelong or extended duration and are individually planned and coordinated.
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