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Short-term rentals (STRs), also known locally as "short-term rental units" in Middlesex County, Massachusetts, are legal but subject to several regulations enforced by the Massachusetts Department of Revenue, as local municipalities may impose additional rules. STRs encompass various properties including apartments, houses, cottages, and condominiums, catering primarily to both tourists and business travelers, with strong demand during events and peak seasons, especially in urban areas like Cambridge and Lowell. In terms of market dynamics, the area benefits from a mix of recreational and business travel, given its proximity to Boston and several educational institutions. The registration process mandates operators to secure a Certificate of Registration, pay applicable room occupancy excise taxes, and maintain certain insurance standards. For detailed guidelines, please refer to the Massachusetts government resources at https://www.mass.gov/news/short-term-rentals-season-is-here and https://www.mass.gov/info-details/room-occupancy-excise-tax.
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