Found this at the link below at the very bottom:
Boston, MA
When deciding whether to become an Airbnb host, it's important for you to understand the laws in your city. As a platform and marketplace we do not provide legal advice, but we want to provide some useful links that may help you better understand laws and regulations in Boston, MA. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, contact the Boston Licensing Board, Inspectional Services Department, or other city agencies directly, or consult a local lawyer or tax professional.
- Business Registration. The City of Boston requires that individuals or organizations doing business in the City of Boston apply for and obtain a business certificate every four (4) years from the Office of the City Clerk.
- Zoning Code. The Boston Zoning Code provides guidance for regulation of uses in Boston neighborhoods. Consult Article 2 of the Zoning Code to determine whether your listing might implicate any zoning definitions. Important definitions include "use," "accessory use," "dwelling," "lodging house," "boarding house," and "family."
- Rental Registration. The Inspectional Services Department requires that a property be registered if it is to be occupied without the owner of the property present. This registration is done on an annual basis and inspection of the property is required on a five (5) year cycle by the Inspectional Services Department. This regulation applies to “a non-owner occupied room or group of related rooms within a dwelling used or intended for use by one family or household for living, sleeping, cooking and eating.” More information is available here.
- Lodging House Licensing. The Licensing Board for the City of Boston requires a lodging house license if lodgings are rented to four or more persons not within the second degree of kindred to the person conducting the lodging. This license is an annual requirement and a lodging house is further required to keep, in permanent form, a register of the true name and residence of occupants for a period of one year.
- Taxes. The City of Boston excise and convention center taxes (together known as room occupancy taxes) may apply to your listing. Refer to the Massachusetts Room Occupancy Tax Guide for more details. In addition, the Massachusetts excise tax may also apply. Refer to Section 64G(3) of the State Tax Code.
- Other Rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.
We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.
Last updated: January 26, 2015
https://www.airbnb.com/help/article/859/boston--ma
@Vy Mai
