Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2713

Introduced
2/16/23  
Refer
2/16/23  

Caption

Authorizing the town of Charlemont to establish a tax on commercial recreation services

Impact

If passed, this bill could significantly affect local statutes related to tax collection and commercial activities. The tax will be levied in addition to existing sales taxes, which means vendors will need to adjust their pricing structures accordingly. Implementing the tax involves vendors an obligation to separately state the tax amount on customers' receipts and remit the collected tax to the town's tax collector. This procedure is expected to streamline tax collection and create a new revenue stream for Charlemont.

Summary

House Bill 2713 seeks to authorize the town of Charlemont to implement a tax on commercial recreation services. Specifically, the bill permits Charlemont to collect a 3% tax on the ticket price of guided or unguided recreational activities, such as skiing, ziplining, whitewater rafting, and mountain biking offered within the town. This measure aims to generate additional revenue for the local government, allowing it to enhance community services and infrastructure that support tourism and outdoor activities.

Contention

There may be notable points of contention regarding the potential impact of this tax on local businesses and tourism. Proponents may argue that the revenue will benefit the community, while opponents might express concerns that adding taxes could deter visitors and impact the competitiveness of local recreational services. Additionally, there might be discussions about how this new tax may complexly intertwine with existing taxation and regulatory frameworks governing recreational services.

Implementation

The bill outlines that the implementation of the tax requires approval from local voters at the next municipal election. If a majority supports the measure, it will come into effect and the town's council would be responsible for preparing a summary of the act to inform residents. This local governance aspect ensures that the community has a direct voice in the decision to tax commercial recreation, aligning with broader state laws that govern local taxation practices.

Companion Bills

MA H3988

Similar To Authorizing the town of Charlemont to continue the employment of fire department member Dennis Annear

Previously Filed As

MA H2250

Dissolving the Whately Water District

MA H2448

Authorizing the town of Conway to continue the employment of police officer Randall Williams

MA H2251

Establishing a special fund for the festival of the hills receipts for the town of Conway

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