Mass. Gen. Laws ch. 159B § 6B
The department shall establish the maximum charges that may be made by persons subject to the provisions of this chapter for the towing away of motor vehicles, when such towing is ordered by the police or other public authority. Notwithstanding any general or special law to the contrary, a city or town by vote of its council or selectmen may establish the maximum rate that may be charged for the towing away of motor vehicles within its jurisdiction, but the maximum rate charged by a city or town shall not exceed the maximum rate established by the department. The department shall issue a decision on a written request for adjustment of the maximum charges not more than 12 months after its receipt of that request.
The maximum storage charge for non-commercial passenger motor vehicles with a maximum capacity of nine persons, shall be $35 per twenty-four hour period thereof, when said vehicles have been involuntarily towed or transported pursuant to order of police or other public authority, or pursuant to accident on a public way, pursuant to section thirty-nine A of chapter two hundred and fifty-five, or when said vehicles have been stolen or misappropriated and their removal from public ways has been ordered by police or other public authority, or in any other situation where motor vehicles have been involuntarily towed or transported by order of police or other public authority and maximum storage charges are not specifically regulated by law.
The maximum rate established herein, shall apply only to lighted, outside storage facilities enclosed by a secure fence or other secure barrier at least six feet in height. Other outdoor storage facilities shall be entitled to a maximum storage rate of only one-half that established above.
The motor vehicle storage facility shall have a lien for its proper transportation and storage charges due them for the towing, transportation and storage of motor vehicles, pursuant to this section. Said lien may be enforced under the sale provisions of section thirty-nine A of chapter two hundred and fifty-five. Nothing contained in this section shall in any way affect the liability of said motor vehicle storage facilities, nor to limit the maximum recovery of a carrier for his lawful removal and transportation charges as established by the department and storage charges as established by this section to the value of any vehicle involuntarily removed, transported and stored.
Every person engaged in the towing away of motor vehicles, under this section, shall annually, on or before March the thirty-first, transmit to the department a financial statement on a form prescribed by the department, reflecting the net profits for the preceding year from such towing operation. A person who fails to make such return, within the time herein provided, shall forfeit twenty-five dollars for each day after March thirty-first that said return is not so filed.
Mass. Gen. Laws ch. 159B, § 6B