Instructions for Form ROC Room Occupancy Tax Return - Massachusetts

This document contains official instructions for Form ROC , Room Occupancy Tax Return - a form released and collected by the Massachusetts Department of Revenue.

FAQ

Q: What is Form ROC?
A: Form ROC is the Room Occupancy Tax Return.

Q: Who needs to file Form ROC?
A: Anyone who rents out rooms or lodging facilities in Massachusetts needs to file Form ROC.

Q: What is the purpose of Form ROC?
A: The purpose of Form ROC is to report and remit the room occupancy tax collected from guests.

Q: When is Form ROC due?
A: Form ROC is due on a quarterly basis, with the due dates falling on the last day of the calendar month following the end of the quarter.

Q: How do I file Form ROC?
A: Form ROC can be filed either electronically or by mail. Electronic filing is recommended for faster processing.

Q: What information do I need to complete Form ROC?
A: To complete Form ROC, you will need information such as the total room revenue, taxable room revenue, and the amount of room occupancy tax collected.

Q: Are there any penalties for late filing of Form ROC?
A: Yes, there are penalties for late filing of Form ROC, including interest charges on the tax amount owed.

Q: Can I claim any exemptions on Form ROC?
A: Yes, certain exemptions may apply, such as exempting rooms rented for less than 90 consecutive days to the same occupant.

Q: Who can I contact for more information about Form ROC?
A: For more information about Form ROC, you can contact the Massachusetts Department of Revenue.