Massachusetts taxpayers face a series of surcharges related to convention center financing, impacting various transactions within the state, particularly in Boston, Springfield and Worcester. These surcharges apply to sightseeing tours, vehicle rentals, and parking facilities, and are administered by the commissioner of the Department of Revenue.
Registration, Filing, and Payments
Both new and current taxpayers are required to register with MassTaxConnect to file and pay these Convention Center Financing Surcharges. Returns and payments are due on a quarterly basis, with the deadline falling on the twentieth day of the month following the end of the calendar quarter – for example, April 20th for the quarter ending March 31st. Further details are available in Technical Information Release (TIR) 05-1.
Boston Sightseeing Tour Surcharge
A 5% surcharge is levied on the sale price of tickets for sightseeing tours, tourist venues, entertainment cruises, and trolley tours originating or located in Massachusetts and conducted in Boston. This applies to both water and land-based tours.
Boston Vehicular Rental Transaction Surcharge
A flat $10.00 surcharge is applied to each vehicular rental contract signed or executed in Boston. This surcharge covers rentals of passenger cars, trucks, vans, and trailers.
Parking Facilities Surcharge in Boston, Springfield, and/or Worcester
A $2.00 per day surcharge is imposed on vehicles parked in facilities built in conjunction with or as part of projects authorized by the Convention Center Financing Act, located in Boston, Springfield, or Worcester.
Frequently Asked Questions
How do I register to pay these surcharges?
New and current taxpayers register to file and pay Convention Center Financing Surcharges with MassTaxConnect.
When are the surcharge payments due?
Returns and payments are always due quarterly, on the twentieth day of the month following the end of the calendar quarter.
Who can I contact if I have questions?
You can reach the Business/Trustee tax line by phone at (617) 887-6367.
As these surcharges continue to be collected, it will be important to monitor how the revenue generated impacts the development and maintenance of convention center projects across the state.
