SENATE, No. 1777

By Mr. O'Leary, a petition (accompanied by bill, Senate, No. 1777) of Robert A. O'Leary and John M. Tobin, Jr., Boston city councilor, for legislation to authorize a local option permitting cities and towns to elect an allocation of the meals tax. Revenue.
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The Commonwealth of Massachusetts

Seal of the Commonwealth of Massachusetts

In the Year Two Thousand and Seven.

AN ACT to authorize a local option permitting cities and towns to elect an allocation of the meals tax

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Chapter 64H of the General Laws, as appearing in the 2001 Official Edition, is hereby amended by inserting after section 2 the following section: -

            Section 2A.  Any city or town which accepts the provisions of this section shall receive twenty percent  (20%) of all taxes on the sales of meals, as defined in this chapter, which are paid by the vendor to the commissioner for the sale of meals within the boundaries of such city or town.  For the purposes of calculating the twenty percent (20%) sum to be delivered to the city or town, all sums received by the commissioner related to the sale of meals, including but not limited to the tax receipts, penalties or forfeitures, interest, costs of suit, and fines, shall at least quarterly by distributed, credited, and paid by the state treasurer upon certification of the commissioner to each city or town that has adopted the provisions of this section.   This section shall only take effect in a city or town accepting the provisions of this section  (i)  by a majority vote of the city council with the approval of the mayor in the case of the city of Boston or any city with a Plan A, Plan B, or Plan F;  (ii)  by a majority vote of the city council in the case of a city with a Plan C, Plan D, or Plan E charter;  (iii)  by a majority vote of the annual town meeting or a special meeting call for purpose in the case of a municipality with a town meeting form of government;  (iv) by a majority vote of the town council in the case of a municipality with a town council form of government.   The provisions of this section shall take effect on the first day of the first calendar month following such acceptance; provided, however,  that such day is at least fifteen days after such acceptance; and, provided further, that if such day is less fifteen days after such acceptance it shall take effect on the first day of the second calendar month following such acceptance.

SECTION 2. This act shall take effect upon passage.