By Representative Hall of Westford and Senator Resor, joint petition (accompanied by resolve, 2946) of Geoffrey D. Hall and Pamela P. Resor for an investigation by a special commission (including members of the General Court) relative to permitting municipalities to establish and collect a local income tax. Revenue.

The Commonwealth of Massachusetts

——————

PETITION OF:

Geoffrey D. Hall

Pamela P. Resor

——————

In the Year Two Thousand and Seven.

——————

Resolve providing for an investigation and study by a special commission relative to permitting municipalities to establish and collect a local income tax rather than the present local real estate tax as the local funding source of the municipal budget. .

    Resolved,

Resolved,

That a special commission to consist of six members of the senate to be appointed by the president of the senate, one of whom shall be a member of the senate committee on ways and means and one of whom shall be a member of the taxation committee, eight members of the house appointed by the speaker of the house of representatives, one of whom shall be a member of the house ways and means committee and one of whom shall be a member of the taxation committee, the secretary of administration and finance or his designee, the commissioner of taxation or his designee, and five persons appointed by the governor, one of whom shall be an officer of the Massachusetts Municipal Association, one of whom shall be a selectman of a town, one of whom shall be a mayor of a city, one of whom shall be a tax collector in a town, and one of whom shall be a tax collector in a city, is hereby established for the purpose of making an investigation and study relative to permitting municipalities to establish and collect a local income tax rather than the present local real estate tax as the local funding source of the municipality’s budget.
Said commission shall investigation and study the costs and benefits of permitting a municipality to establish and collect an income tax on income of the residents of said municipality as a replacement of the present real estate tax assessment and collection as the local funding source for the municipal budget. The commission may travel within the commonwealth and may conduct public hearings.
Said commission shall report to the general court the results of its investigation and study and its recommendations, if any, together with drafts of legislation necessary to carry its recommendations into effect by filing the same with the clerk of the house of representatives on or before December thirty-first, two thousand and two. The clerk of the house of representative shall forward the same to the joint committee on taxation and the house and senate committees on ways and means.