Dennis Port, Massachusetts

Short-term rentals are permitted in Dennis Port, but the Town of Dennis actively regulates them. Operators must register with the Massachusetts Department of Revenue through MassTaxConnect, required even for rentals of 14 days or fewer, and obtain a local Rental Occupancy Certificate from the Dennis Health Department, which requires a safety inspection and at least $1 million in liability insurance. The local registration fee is $500, renewed annually, after rising from $250 in 2024 to $500 effective January 1, 2025. Maximum occupancy is generally two people per bedroom plus two additional occupants.

Combined lodging tax on stays of 31 days or less runs approximately 14.45%: a 5.7% state room excise, 2% Dennis local option tax, up to 3% community impact fee, and 2.75% Cape Cod and Islands Water Protection excise. Tax is remitted monthly to the Department of Revenue by the 20th, and no tax is due if a property is rented 14 days or fewer per year or if rent is under $15 per day. There is no owner-occupancy or primary-residence requirement, and non-resident investor-owned rentals are permitted, but enforcement (rated moderate) runs through inspection and certificate compliance, with fines and possible suspension or revocation for violations. The town’s Short-Term Rental Regulation, part of Chapter 113 of the town code, was most recently amended July 10, 2025.