| 1 | 1 | | 1 of 1 |
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| 2 | 2 | | SENATE DOCKET, NO. 1308 FILED ON: 1/19/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1828 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Cindy F. Friedman |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to regional transportation ballot initiatives. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Cindy F. FriedmanFourth MiddlesexJack Patrick Lewis7th Middlesex1/24/2023Michael J. BarrettThird Middlesex1/31/2023Jason M. LewisFifth Middlesex2/15/2023Michael O. MooreSecond Worcester2/15/2023Joanne M. ComerfordHampshire, Franklin and Worcester2/22/2023James B. EldridgeMiddlesex and Worcester3/6/2023 1 of 13 |
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| 16 | 16 | | SENATE DOCKET, NO. 1308 FILED ON: 1/19/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1828 |
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| 18 | 18 | | By Ms. Friedman, a petition (accompanied by bill, Senate, No. 1828) of Cindy F. Friedman, Jack |
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| 19 | 19 | | Patrick Lewis, Michael J. Barrett, Jason M. Lewis and other members of the General Court for |
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| 20 | 20 | | legislation relative to regional transportation ballot initiatives. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE SENATE, NO. 1899 OF 2021-2022.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to regional transportation ballot initiatives. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. The General Laws are hereby amended by inserting after Chapter 64N the |
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| 32 | 32 | | 2following chapter:- |
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| 33 | 33 | | 3 CHAPTER 64O. LOCAL AND REGIONAL TRANSPORTATION BALLOT |
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| 34 | 34 | | 4INITIATIVES |
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| 35 | 35 | | 5 Section 1. For purposes of this chapter, the following terms shall, unless the context |
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| 36 | 36 | | 6clearly requires otherwise, have the following meanings: |
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| 37 | 37 | | 7 “District agreement”, a document specifying the terms and conditions of the powers and |
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| 38 | 38 | | 8duties of the 2 or more municipalities forming a district under section 4 of this chapter, pursuant 2 of 13 |
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| 39 | 39 | | 9to the laws governing any such municipality, this chapter and such procedural regulations as the |
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| 40 | 40 | | 10commissioner of revenue may promulgate. |
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| 41 | 41 | | 11 “Governing body”, in a city having a Plan D or Plan E charter the city manager and city |
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| 42 | 42 | | 12council and in any other city the mayor and the city council and in towns the board of selectmen |
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| 43 | 43 | | 13or equivalent body. |
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| 44 | 44 | | 14 “Single subject of taxation”, 1 tax mechanism, including sales, real or personal property, |
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| 45 | 45 | | 15room occupancy, vehicle excise, local vehicle excise, local transportation network company |
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| 46 | 46 | | 16surcharge, local commercial parking surcharge, or any other tax then authorized to be assessed or |
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| 47 | 47 | | 17collected by the commonwealth or any city or town, as determined annually by the board of |
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| 48 | 48 | | 18assessors or department of revenue, that the city or town, or district, may subject to the tax |
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| 49 | 49 | | 19surcharge. |
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| 50 | 50 | | 20 “Transportation project”, a project or program involving the planning, design or |
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| 51 | 51 | | 21construction of public or mass transportation transit systems, transit-oriented development, |
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| 52 | 52 | | 22roads, bridges, bikeways, pedestrian pathways, and other transportation-related projects. |
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| 53 | 53 | | 23 Section 2. (a) This chapter shall take effect in any city or town upon the approval of its |
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| 54 | 54 | | 24governing body and its acceptance by the voters of any city or town by a ballot question as set |
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| 55 | 55 | | 25forth in section 3. |
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| 56 | 56 | | 26 (b) A city or town may impose any tax surcharge within its city or town on a single |
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| 57 | 57 | | 27subject of taxation subject only to the condition that such tax is a surcharge on a tax then |
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| 58 | 58 | | 28authorized by state law; provided, however, that no tax surcharge shall be imposed within the |
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| 59 | 59 | | 29city or town unless it has first been approved by the governing body of such city and town and 3 of 13 |
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| 60 | 60 | | 30accepted by a majority of the voters of a city or town through a ballot question as set forth in |
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| 61 | 61 | | 31section 3, except as provided in section 4. |
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| 62 | 62 | | 32 (c) Notwithstanding chapters 59, 60A, 62, 64H or any other general or special law to the |
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| 63 | 63 | | 33contrary but subject to the provisions of this chapter, the governing body of any city or town may |
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| 64 | 64 | | 34vote to accept the provisions of this chapter authorizing a surcharge on a single subject of |
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| 65 | 65 | | 35taxation, as determined annually by the board of assessors or department of revenue. A |
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| 66 | 66 | | 36governing body that intends to accept the provisions of this chapter shall determine prior to |
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| 67 | 67 | | 37approval by the voters which single subject of taxation will be levied and the amount and rate of |
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| 68 | 68 | | 38surcharge. For a real or personal property tax surcharge, the amount of the surcharge shall not be |
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| 69 | 69 | | 39included in a calculation of total taxes assessed for purposes of section 21C of chapter 59. |
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| 70 | 70 | | 40 (d) All exemptions and abatements of any single subject of taxation for which a taxpayer |
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| 71 | 71 | | 41qualifies as eligible shall not be affected by this chapter. A taxpayer receiving an exemption for |
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| 72 | 72 | | 42any single subject of taxation shall be exempt from any tax surcharge on any single subject of |
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| 73 | 73 | | 43taxation established under this section. The tax surcharge to be paid by a taxpayer receiving an |
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| 74 | 74 | | 44abatement of any single subject of taxation shall be reduced in proportion to the amount of such |
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| 75 | 75 | | 45abatement. |
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| 76 | 76 | | 46 (e) Any amount of the tax surcharge not paid by the due date shall bear interest at the rate |
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| 77 | 77 | | 47per annum as authorized by the law for any single subject of taxation. |
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| 78 | 78 | | 48 (f) Revenues raised through the tax surcharge shall be separately accounted for and used |
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| 79 | 79 | | 49by the city or town for transportation projects. |
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| 80 | 80 | | 50 Section 3. (a) Upon approval by the governing body, the actions of the governing body |
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| 81 | 81 | | 51shall be submitted for acceptance to the voters of a city or town at the next regular municipal or 4 of 13 |
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| 82 | 82 | | 52state election. The city or town clerk or the state secretary shall place it on the ballot in the form |
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| 83 | 83 | | 53of the following question: “Shall this (city or town) accept sections 2 to 5, inclusive of chapter |
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| 84 | 84 | | 5464O of the General Laws, as approved by its (governing body), a summary of which appears |
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| 85 | 85 | | 55below |
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| 86 | 86 | | 56 (Set forth here a fair, concise summary and purpose of the law to be acted upon, as |
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| 87 | 87 | | 57determined by the city solicitor or town counsel, including in the summary the specific single |
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| 88 | 88 | | 58subject of taxation to be levied, percentage of the surcharge to be imposed, and time period |
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| 89 | 89 | | 59during which the tax will be levied.)” |
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| 90 | 90 | | 60 In the ballot question, the city or town may include a list of specific transportation |
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| 91 | 91 | | 61projects for which the tax surcharge funds may be used, or a city or town may include a general |
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| 92 | 92 | | 62description of the types of transportation projects for which the tax surcharge may be used. The |
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| 93 | 93 | | 63city or town shall also include a sunset provision in the ballot question. |
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| 94 | 94 | | 64 If a majority of the voters voting on said question vote in the affirmative, then its |
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| 95 | 95 | | 65provisions shall take effect in the city or town, or district as set forth under section 4, but not |
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| 96 | 96 | | 66otherwise. |
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| 97 | 97 | | 67 (b) The final date for notifying or filing a petition with the city or town clerk or the state |
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| 98 | 98 | | 68secretary to place such a question on the ballot shall be 60 days before the city or town election |
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| 99 | 99 | | 69or 100 days before the state election. For those petitions that will appear on the state election, |
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| 100 | 100 | | 70notice shall be given by filing with the state secretary a certified copy of the governing body’s |
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| 101 | 101 | | 71approval and include a copy of the summary set forth in subsection (a). |
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| 102 | 102 | | 72 (c) If the governing body does not vote to accept the provisions of this chapter, not less |
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| 103 | 103 | | 73than 120 days before a regular city or town election or 180 days before a state election, a 5 of 13 |
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| 104 | 104 | | 74question seeking said acceptance through approval of a particular surcharge amount and |
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| 105 | 105 | | 75percentage may be so placed on the ballot when a petition including information about the |
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| 106 | 106 | | 76subject of taxation, rate of taxation and project or types of projects is signed by not less than 5 |
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| 107 | 107 | | 77per cent of the registered voters of the city or town requesting such action is filed with the |
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| 108 | 108 | | 78registrars, who shall have 7 days after receipt of such petition to certify its signatures. Upon |
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| 109 | 109 | | 79certification of the signatures, the city or town clerk or the state secretary shall cause the question |
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| 110 | 110 | | 80to be placed on the ballot at the next regular city or town election held more than 60 days after |
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| 111 | 111 | | 81such certification or at the next regular state election held more than 90 days after such |
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| 112 | 112 | | 82certification. |
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| 113 | 113 | | 83 Section 4. (a) Two or more municipalities may, with the approval of the governing body |
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| 114 | 114 | | 84of each city or town thereof, form a district for the purposes of implementing the provisions of |
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| 115 | 115 | | 85this chapter. |
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| 116 | 116 | | 86 (b) If a majority of the voters in the district, for the purposes set forth in subsection (a), |
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| 117 | 117 | | 87vote in the affirmative to form a district for the purposes of implementing the provisions of this |
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| 118 | 118 | | 88chapter then the provisions of this chapter shall take effect in the district, but not otherwise. |
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| 119 | 119 | | 89 (c) Two or more municipalities that choose to form a district for purposes of this chapter |
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| 120 | 120 | | 90shall apply a tax surcharge to their preferred subject of taxation. The amount and percentage of |
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| 121 | 121 | | 91the tax surcharge may vary for each municipality that comprises the district. |
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| 122 | 122 | | 92 (d) Two or more municipalities forming a district shall adopt a district agreement with |
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| 123 | 123 | | 93approval of the applicable governing body prior to presentment to the voters of the 2 or more |
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| 124 | 124 | | 94municipalities by a ballot question. The district agreement shall specify: (i) the purpose and |
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| 125 | 125 | | 95nature of the arrangement; (ii) the single municipality to serve as the treasurer of the 6 of 13 |
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| 126 | 126 | | 96transportation fund or the regional planning agency to serve as fiscal agent of the transportation |
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| 127 | 127 | | 97fund under section 7 and that said municipality or regional planning agency shall also serve as |
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| 128 | 128 | | 98treasurer or fiscal agent for purposes of section 9; (iii) how the transportation fund will be used |
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| 129 | 129 | | 99and for what purposes, and how the municipalities will decide on details of use, plan changes or |
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| 130 | 130 | | 100urgent circumstances; (iv) the work to be performed, and the division or sharing of responsibility |
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| 131 | 131 | | 101among the municipalities; (v) the estimated costs and the methods of financing of the |
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| 132 | 132 | | 102transportation projects; (vi) the method of administration of the transportation fund and the |
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| 133 | 133 | | 103transportation projects to be paid for through the fund; (vii) the composition of the district’s |
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| 134 | 134 | | 104transportation committee, the length of its term, and the criteria and method of selecting its |
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| 135 | 135 | | 105members; (viii) the duration of the proposed agreement; and (ix) the amount, type and |
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| 136 | 136 | | 106percentage of the tax surcharge for each municipality that comprises the district. |
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| 137 | 137 | | 107 (e) Nothing in this section shall be construed to: (i) amend, repeal or otherwise alter the |
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| 138 | 138 | | 108authority or jurisdiction of, or establish, a municipality; or (ii) confer any management authority |
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| 139 | 139 | | 109over transportation projects beyond the authority exercised by participating municipalities in the |
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| 140 | 140 | | 110district agreement set forth in this section and this chapter. |
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| 141 | 141 | | 111 Section 5. (a) Upon acceptance of this chapter, the satisfaction of the requirements of this |
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| 142 | 142 | | 112chapter and upon the assessors’ warrant to the tax collector, the accepted tax surcharge shall be |
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| 143 | 143 | | 113imposed. The city, town, or district, shall notify the commissioner of revenue of the date and |
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| 144 | 144 | | 114terms on which the voters accepted this chapter. |
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| 145 | 145 | | 115 (b) For a tax surcharge levied on either property or excise tax, after receipt of the warrant, |
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| 146 | 146 | | 116the tax collector shall collect the surcharge in the amount and according to the computation |
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| 147 | 147 | | 117specified in the warrant and shall pay the amounts so collected, quarterly or semi-annually, 7 of 13 |
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| 148 | 148 | | 118according to the schedule for collection of the single subject of taxation, to the city’s or town’s |
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| 149 | 149 | | 119treasurer, or the district’s treasurer. The tax collector shall cause appropriate books and accounts |
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| 150 | 150 | | 120to be kept with respect to such tax surcharge, which shall be subject to public examination upon |
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| 151 | 151 | | 121reasonable request from time to time. |
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| 152 | 152 | | 122 (c) Two or more municipalities forming a district shall select one of the municipalities or |
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| 153 | 153 | | 123the regional planning agency to serve as the district’s treasurer for purposes of this chapter. The |
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| 154 | 154 | | 124district agreement shall establish the method of selecting the district treasurer. The municipality |
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| 155 | 155 | | 125or regional planning agency selected to serve as district treasurer shall perform duties in |
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| 156 | 156 | | 126accordance with section 5 of this chapter and chapter 41. Two or more municipalities forming a |
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| 157 | 157 | | 127district shall also select that same municipality or regional planning agency to receive funds and |
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| 158 | 158 | | 128provide certification for all municipalities within said district for purposes of section 9 and in |
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| 159 | 159 | | 129accordance with section 4. |
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| 160 | 160 | | 130 Section 6. (a) A city or town that accepts this chapter, either on its own or as part of a |
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| 161 | 161 | | 131district, shall establish by ordinance or by-law and, in the case of a district, the ordinance or by- |
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| 162 | 162 | | 132law shall be established by all member municipalities, a transportation committee not more than |
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| 163 | 163 | | 13390 days following acceptance of this chapter. The committee shall consist of not less than 5 |
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| 164 | 164 | | 134members. The ordinance or by-law shall determine the composition of the committee, the length |
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| 165 | 165 | | 135of its term and the criteria and method of selecting its members by appointment only. The |
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| 166 | 166 | | 136committee shall include, but not be limited to, 1 or more representatives from the municipality, 1 |
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| 167 | 167 | | 137member of each regional transit authority to which the city or town is a member community, if |
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| 168 | 168 | | 138any, 1 member of the regional planning agency to which the city or town is a member |
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| 169 | 169 | | 139community and persons, as determined by the ordinance or by-law, acting in the capacity of or 8 of 13 |
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| 170 | 170 | | 140performing like duties of the department, board or authority if they have not been established in |
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| 171 | 171 | | 141the city or town. |
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| 172 | 172 | | 142 (b) Each transportation committee shall study the transportation-related needs, |
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| 173 | 173 | | 143possibilities, and resources of the city, town or district. The committee shall consult with existing |
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| 174 | 174 | | 144transportation agencies, including regional planning agencies, to develop transportation projects |
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| 175 | 175 | | 145in accordance with the ballot initiative. If a list of transportation projects for which the tax |
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| 176 | 176 | | 146surcharge funds may be used was included in a ballot question, the committee shall include said |
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| 177 | 177 | | 147projects in its study; provided, however, that the committee may recommend or not recommend |
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| 178 | 178 | | 148said projects. |
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| 179 | 179 | | 149 (c) Each transportation committee shall be subject to the requirements of subsection (a) |
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| 180 | 180 | | 150of section 19 of chapter 30A. Each transportation committee shall keep a full and accurate |
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| 181 | 181 | | 151account of all of its actions, including its recommendations and the action taken on them and |
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| 182 | 182 | | 152records of all appropriations or expenditures made from the local and regional transportation |
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| 183 | 183 | | 153fund. The records and accounts of the committee shall be public records. |
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| 184 | 184 | | 154 (d) Each city, town or district, as applicable, shall consult with the entity proposed to own |
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| 185 | 185 | | 155and maintain the transportation project prior to listing any transportation project on the ballot, as |
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| 186 | 186 | | 156set forth in this chapter. If a city, town or district, as applicable, includes no specific |
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| 187 | 187 | | 157transportation projects in the ballot question, the transportation committee shall receive the |
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| 188 | 188 | | 158approval of the regional planning agency prior to submitting the local transportation committee’s |
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| 189 | 189 | | 159recommendations to a city council or board of selectmen, unless the transportation-related |
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| 190 | 190 | | 160project or activity is solely under local jurisdiction. The city, town, or district shall study projects |
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| 191 | 191 | | 161that promote access to public transportation, biking, and walking. 9 of 13 |
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| 192 | 192 | | 162 (e) Not less than once every 2 fiscal years, each transportation committee shall make |
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| 193 | 193 | | 163recommendations to the governing body of the applicable city or town or to the district regarding |
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| 194 | 194 | | 164efficient and effective ways to improve and enhance local transportation systems in such city, |
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| 195 | 195 | | 165town or district. Recommendations to the governing body or district shall include anticipated |
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| 196 | 196 | | 166costs over the life cycle of the transportation project. The committee may include in its |
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| 197 | 197 | | 167recommendation to the governing body or district a recommendation to set aside for later |
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| 198 | 198 | | 168spending funds for specific purposes that are consistent with transportation-related purposes but |
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| 199 | 199 | | 169for which sufficient revenues are not currently available in the local and regional transportation |
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| 200 | 200 | | 170fund, as set forth in section 7, to accomplish that specific purpose, to satisfy debt payments |
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| 201 | 201 | | 171incurred from transportation-related projects or to set aside for later spending funds for general |
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| 202 | 202 | | 172purposes that are consistent with transportation improvements and in accordance with the ballot |
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| 203 | 203 | | 173initiative. |
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| 204 | 204 | | 174 (f) After receiving such recommendations from the transportation committee, the |
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| 205 | 205 | | 175governing body or district shall take such action and approve such appropriations from the local |
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| 206 | 206 | | 176and regional transportation fund as may be necessary and appropriate for the recommendations |
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| 207 | 207 | | 177of the transportation committee, and such additional appropriations as it deems appropriate to |
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| 208 | 208 | | 178carry out the recommendations of the transportation committee and in accordance with the ballot |
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| 209 | 209 | | 179initiative. |
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| 210 | 210 | | 180 Section 7. (a) Notwithstanding section 53 of chapter 44 or any other general or special |
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| 211 | 211 | | 181law to the contrary, a city, town or district that accepts the provisions of this chapter shall |
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| 212 | 212 | | 182establish a separate account to be known as the local and regional transportation fund, of which |
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| 213 | 213 | | 183the municipal treasurer or fiscal agent shall be the custodian. The authority to approve |
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| 214 | 214 | | 184expenditures from the fund shall be limited to the governing body or any city or town, or the 10 of 13 |
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| 215 | 215 | | 185designated municipality treasurer or regional planning agency of the district, as applicable, and |
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| 216 | 216 | | 186the municipal treasurer or fiscal agent shall pay such expenditures in accordance with chapter 41. |
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| 217 | 217 | | 187 (b) Two or more municipalities forming a district shall select 1 of the municipalities or |
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| 218 | 218 | | 188regional planning agency to establish a separate account known as the local and regional |
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| 219 | 219 | | 189transportation fund. The municipality or regional planning agency selected to establish said fund |
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| 220 | 220 | | 190shall only use the funds for the district as a whole through the designated fiscal agent and based |
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| 221 | 221 | | 191solely upon the recommendations and approvals of the transportation committee as set forth in |
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| 222 | 222 | | 192this chapter. Administration of the fund by the fiscal agent may, at the option of the governing |
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| 223 | 223 | | 193body of any member city or town, be subject to the further approval of such governing body. |
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| 224 | 224 | | 194 (c) The following monies shall be deposited in the local and regional transportation fund: |
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| 225 | 225 | | 195(i) all funds collected from the tax surcharge on any single subject of taxation pursuant to section |
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| 226 | 226 | | 1963, except if the single subject of taxation is a tax collected at the state level which shall be |
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| 227 | 227 | | 197deposited with the department of revenue in accordance with sections 8 and 9; and (ii) all funds |
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| 228 | 228 | | 198received from the commonwealth or any other source for such purposes. The treasurer or fiscal |
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| 229 | 229 | | 199agent may deposit or invest the proceeds of the fund in savings banks, trust companies |
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| 230 | 230 | | 200incorporated under the laws of the commonwealth, banking companies incorporated under the |
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| 231 | 231 | | 201laws of the commonwealth that are members of the Federal Deposit Insurance Corporation or |
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| 232 | 232 | | 202national banks, or may invest the proceeds in paid up shares and accounts of and in co-operative |
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| 233 | 233 | | 203banks or in shares of savings and loan associations or in shares of federal savings and loan |
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| 234 | 234 | | 204associations doing business in the commonwealth or in the manner authorized by section 54 of |
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| 235 | 235 | | 205chapter 44 and any income therefrom shall be credited to the fund. The expenditure of revenues |
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| 236 | 236 | | 206from the fund shall be limited to implementing the recommendations of the transportation |
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| 237 | 237 | | 207committees, to providing administrative and operating expenses to the committees, and in 11 of 13 |
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| 238 | 238 | | 208accordance with the ballot initiative. The city or town, or the municipality treasurer or regional |
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| 239 | 239 | | 209planning agency of the district as set forth in section 4, shall be prohibited from diverting |
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| 240 | 240 | | 210revenues derived from the tax surcharge into any other fund created by law or ordinance. |
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| 241 | 241 | | 211 (d) Only those cities and towns or districts that adopt the tax surcharge allowed by this |
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| 242 | 242 | | 212chapter shall be eligible to receive monies through the local and regional transportation fund. |
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| 243 | 243 | | 213 Section 8. (a) There shall be established and set up on the books of the commonwealth a |
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| 244 | 244 | | 214separate fund, to be known as the Massachusetts local and regional transportation trust fund, for |
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| 245 | 245 | | 215the benefit of cities, towns, or districts that have accepted the provisions of this chapter and have |
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| 246 | 246 | | 216imposed a tax surcharge on a tax collected by the commonwealth, subject to any exemptions |
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| 247 | 247 | | 217adopted by a municipality or district. The fund shall consist of all revenues received by the |
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| 248 | 248 | | 218commonwealth: (i) from the tax surcharge on such tax pursuant to section 3; (ii) from public and |
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| 249 | 249 | | 219private sources as gifts, grants and donations to further local or regional transportation projects; |
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| 250 | 250 | | 220and (iii) all other monies credited to or transferred from any other fund or source pursuant to law. |
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| 251 | 251 | | 221 (b) The state treasurer shall deposit revenues received by any such tax surcharge into the |
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| 252 | 252 | | 222fund in accordance with section 9 in such manner as will secure the highest interest rate available |
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| 253 | 253 | | 223consistent with the safety of the fund and with the requirement that all amounts on deposit be |
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| 254 | 254 | | 224available for withdrawal without penalty for such withdrawal at any time. All interest accrued |
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| 255 | 255 | | 225and earnings shall be deposited into the fund. The fund shall be administered in a manner to |
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| 256 | 256 | | 226separately account for revenues raised by each city, town, or district, shall be held for the benefit |
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| 257 | 257 | | 227of such city, town, or district, and expenditures from the fund shall be made solely for the |
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| 258 | 258 | | 228administration and implementation of this chapter. Any unexpended balances shall be |
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| 259 | 259 | | 229redeposited for future use by the city, town, or district consistent with this chapter. 12 of 13 |
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| 260 | 260 | | 230 (c) The state treasurer shall make all disbursements and expenditures from the fund |
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| 261 | 261 | | 231without further appropriation, as directed by the commissioner of revenue in accordance with |
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| 262 | 262 | | 232section 9. The department of revenue shall report by source all amounts credited to said fund and |
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| 263 | 263 | | 233all expenditures from said fund. The commissioner of revenue shall assign personnel of the |
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| 264 | 264 | | 234department as it may need to administer and manage the fund disbursements and any expense |
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| 265 | 265 | | 235incurred by the department shall be deemed an operating and administrative expense of the |
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| 266 | 266 | | 236program. The operating and administrative expenses shall not exceed 5 per cent of the annual |
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| 267 | 267 | | 237total revenue deposited into the fund. |
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| 268 | 268 | | 238 Section 9. (a) All sums received by the commissioner under this chapter shall, not less |
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| 269 | 269 | | 239than quarterly, be distributed, credited and paid by the state treasurer upon certification of the |
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| 270 | 270 | | 240commissioner to each city or town or the municipality treasurer or regional planning agency of |
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| 271 | 271 | | 241the district and notified the commissioner of their acceptance. |
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| 272 | 272 | | 242 (b) The state treasurer, upon certification of the commissioner, shall distribute the funds |
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| 273 | 273 | | 243to the city or town, or the municipality treasurer or regional planning agency of the district based |
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| 274 | 274 | | 244on the proportional amount the city, town or district has raised by imposing the surcharge. The |
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| 275 | 275 | | 245total distribution of funds shall include all sources of revenue raised in the previous year as set |
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| 276 | 276 | | 246forth in subsection (a) of section 8, less not more than 5 per cent of the annual total revenue of |
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| 277 | 277 | | 247the fund, as set forth in subsection (c) of section 8. Any city, town or district seeking to dispute |
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| 278 | 278 | | 248the commissioner's calculation of its distribution under this subsection shall notify the |
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| 279 | 279 | | 249commissioner, in writing, not later than 1 year from the date the tax was distributed by the |
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| 280 | 280 | | 250commissioner to the city, town or district. 13 of 13 |
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| 281 | 281 | | 251 (c) The commissioner shall be prohibited from diverting revenues derived from the tax |
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| 282 | 282 | | 252surcharge into any other fund created by law. |
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| 283 | 283 | | 253 (d) Notwithstanding any provision to the contrary, the commissioner may make available |
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| 284 | 284 | | 254to cities, towns and districts any information necessary for administration of the tax surcharge |
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| 285 | 285 | | 255imposed by this chapter including, but not limited to, a report of the amount of the surcharge on |
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| 286 | 286 | | 256tax collected in the aggregate by each city, town or district under this chapter in the preceding |
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| 287 | 287 | | 257fiscal year, and the identification of each individual vendor collecting the surcharge on sales tax |
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| 288 | 288 | | 258collected under this chapter. |
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| 289 | 289 | | 259 Section 10. (a) At any time after imposition of the tax surcharge, the governing body of |
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| 290 | 290 | | 260each city or town may approve and the voters may accept an amendment to the amount and |
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| 291 | 291 | | 261computation of the tax surcharge in the same manner and subject to the same requirements set |
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| 292 | 292 | | 262forth in this chapter. |
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| 293 | 293 | | 263 (b) At any time after imposition of the tax surcharge, a district under section 4, with the |
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| 294 | 294 | | 264approval of the majority of voters in the district may accept an amendment to the amount and |
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| 295 | 295 | | 265computation of the tax surcharge in the same manner and subject to the same requirements set |
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| 296 | 296 | | 266forth in this chapter so that the surcharge becomes uniform in all municipalities of the district. |
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| 297 | 297 | | 267 Section 11. The commissioner of revenue shall promulgate rules and regulations to |
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| 298 | 298 | | 268implement this chapter. |
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| 299 | 299 | | 269 SECTION 2. The regulations required by section 11 of chapter 64O of the General Laws |
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| 300 | 300 | | 270shall be promulgated not later than 1 year after the effective date of this act. |
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