Overview: Are Short-Term Rentals Allowed in Plymouth, MA?

YES — Short-term rentals are explicitly allowed in Plymouth, MA, but they are subject to specific regulations and requirements that became effective January 1, 2024. The Town of Plymouth has implemented a permitting system for short-term rental operations, requiring registration and an annual fee. The regulations are designed to balance the economic benefits of short-term rentals with community concerns and safety standards.

How to Start a Short-Term Rental Business in Plymouth, MA

Step 1: Understand the Registration Requirement

As of January 1, 2024, all short-term rental owners must register and apply for a permit before operating in Plymouth. This is a mandatory requirement that applies to all STR properties within town limits.

Step 2: Complete the Registration Process

• Navigate to the Plymouth online portal: plymouthma.portal.opengov.com/categories/1073/record-types/1006570
• Complete the registration application with all required property and owner information
• Submit the annual registration fee of $50

Step 3: Tax Compliance

• Ensure compliance with Massachusetts room occupancy excise tax requirements
• Monitor potential community impact fees (3% additional if you own multiple properties or rent an owner-occupied 2-3 family house)

Step 4: Ongoing Compliance

• Maintain current registration and permit status
• Respond to any complaints or inquiries from the Public Health Department
• Keep property information updated in the registration system

Required Documents, Permits, Licenses, and Guidelines

Local Requirements:

1. Short-Term Rental Permit - Mandatory as of January 1, 2024

   • Annual registration fee: $50
   • Must be renewed annually
   • Application submitted through online portal

2. Property Owner Contact Information - Required for emergency purposes

   • Must be filed with registration
   • Should be current and readily accessible

3. Good Neighbor Guidelines - Self-attestation affidavit required

   • Available through town website
   • Demonstrates compliance with local community standards

State-Level Requirements:

1. Massachusetts Registration - Required under state law

   • Must register with the state by the deadline specified in current regulations
   • Form available through Massachusetts Department of Revenue

2. Room Occupancy Excise Tax Compliance

   • Applies to rentals of 90 days or less
   • Massachusetts allows local room occupancy excise tax up to 6%
   • Additional community impact fee up to 3% for qualifying properties

Notable Absence:

• No pre-rental inspection required - Plymouth specifically eliminated mandatory preapproval inspections in favor of complaint-driven enforcement

Specific Regulations for Short-Term Rentals

Municipal Regulations (Plymouth):

• Permit System: Mandatory registration and permitting system implemented January 1, 2024
• Annual Fee: $50 registration fee required
• Enforcement: Complaint-driven rather than proactive inspection model
• Good Neighbor Policy: Self-attestation required for community standards compliance

County/State Regulations (Massachusetts):

• Room Occupancy Excise Tax:

  • Standard rate applies to rentals of 90 days or less
  • Local municipalities may charge up to 6% room occupancy excise tax
  • Intermediaries (Airbnb, VRBO, etc.) collect and remit taxes to DOR
  • Community Impact Fee: Additional 3% for operators with:
    • Multiple properties in the same locality, OR
    • Owner-occupied 2 or 3 family houses rented short-term

• Registration Requirements: State-level registration mandatory for all STR operators

• Property Type Exclusions: Does not include time-share properties or bed and breakfast homes

Definitions:

• Short-term rental: An occupied property (not hotel/motel/lodging house/B&B) where at least one room or unit is rented through advance reservations
• Includes: Apartments, houses, cottages, condominiums
• Excludes: Tenancies at will, month-to-month leases, time-share properties, bed and breakfast homes

Contact Information

Primary Local Authority:

Town of Plymouth
26 Court Street
Plymouth, MA 02360

Phone: 508-747-1620

Town Hall Hours:

• Monday, Wednesday, Thursday: 7:30 a.m. to 4:00 p.m.
• Tuesday: 7:30 a.m. to 6:30 p.m.
• Friday: 7:30 a.m. to 12:00 p.m.

Additional Contacts:

• Public Health Department: Handles STR regulations and compliance
• Permit Application Portal: Available through town website

State Resources:

• Massachusetts Department of Revenue: For tax questions and state registration
• Room Occupancy Excise Tax Information: Available through mass.gov

Source Links

1. Plymouth Short-Term Rental Main Page - Primary regulatory information and permit application
2. Short-Term Rental Registration Portal - Direct link to permit application
3. STR Regulations PDF - Detailed regulation document
4. Plymouth STR Community Impact Fee Information - Tax and fee structure details
5. Massachusetts DOR Room Occupancy Excise Tax FAQs - State tax compliance guidance
6. March 31, 2020 Hotel/Motel Guidance - State registration requirements
7. News Article on STR Regulations Development - Background on regulation development

Important Notes for Investors

• Registration is mandatory - Operation without proper permits and registration is prohibited
• Fee structure is reasonable - The $50 annual fee is modest compared to many other jurisdictions
• Enforcement is complaint-driven - This reduces upfront compliance costs but requires maintaining good neighbor relations
• Tax implications are significant - The combined state and local taxes can total up to 9% plus any community impact fees
• Multi-property operators face higher costs - Additional community impact fees apply for operators with multiple properties

This guide reflects the current regulatory landscape as of the information provided. Regulations may evolve, so investors should regularly check for updates through the official town channels.