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| 2 | 2 | | HOUSE DOCKET, NO. 1511 FILED ON: 1/15/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3054 |
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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 | | Michelle L. Ciccolo |
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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 to establish a local option municipal excise tax on unused utility corridors. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Michelle L. Ciccolo15th Middlesex1/15/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1511 FILED ON: 1/15/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3054 |
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| 18 | 18 | | By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3054) of |
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| 19 | 19 | | Michelle L. Ciccolo for legislation to establish a local option municipal excise tax on certain |
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| 20 | 20 | | unused utility corridors. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 4000 OF 2023-2024.] |
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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-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act to establish a local option municipal excise tax on unused utility corridors. |
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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 Chapter 59 of the General Laws is hereby amended by inserting after section 8A the |
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| 32 | 32 | | 2following section:- |
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| 33 | 33 | | 3 Section 8B. (a) Any municipality that has within its boundaries a right of way owned or |
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| 34 | 34 | | 4leased by a railroad or utility that has not used said right of way for its intended purpose of |
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| 35 | 35 | | 5delivering utilities for greater than 10 years may levy a tax on rights of way parcels, as defined |
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| 36 | 36 | | 6by the municipal assessor or similar authority. |
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| 37 | 37 | | 7 (b) A city or town that accepts this section may impose an excise tax upon every railroad |
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| 38 | 38 | | 8or utility electric for each linear foot of such right of way owned or operated by such company |
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| 39 | 39 | | 9within the commonwealth. The rate of the tax shall be $0.10 per linear foot per year. 2 of 2 |
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| 40 | 40 | | 10 (c) The tax imposed by this section shall be paid by the railroad or utility to the |
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| 41 | 41 | | 11commissioner of revenue on or before March 15 of each year, based on the total number of linear |
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| 42 | 42 | | 12feet of utility rights of way owned or operated by such company as of December 31 of the |
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| 43 | 43 | | 13preceding year. |
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| 44 | 44 | | 14 (d) All sums received by the commissioner under this section as excise shall at least |
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| 45 | 45 | | 15quarterly be distributed, credited and paid by the state treasurer upon certification of the |
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| 46 | 46 | | 16commissioner to each city or town that has adopted this section in proportion to the amount of |
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| 47 | 47 | | 17such sums received from the transfer of occupancy in each such city or town. |
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| 48 | 48 | | 18 (e) The commissioner of revenue shall prescribe such forms, rules and regulations as may |
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| 49 | 49 | | 19be necessary for the administration and enforcement of this section. |
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