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| 2 | 2 | | HOUSE DOCKET, NO. 3135 FILED ON: 1/16/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3240 |
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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 | | Adam J. Scanlon |
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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 shopping malls. |
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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:Adam J. Scanlon14th Bristol1/16/2025 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 3135 FILED ON: 1/16/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3240 |
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| 18 | 18 | | By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. |
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| 19 | 19 | | 3240) of Adam J. Scanlon for legislation to establish a local option tax on owners of certain |
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| 20 | 20 | | shopping malls. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Fourth General Court |
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| 24 | 24 | | (2025-2026) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act relative to shopping malls. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Chapter 59 of the General Laws is hereby amended by inserting after Section 5O the |
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| 30 | 30 | | 2following section:- |
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| 31 | 31 | | 3 Section 5P. (a) For the purposes of this section, the following term shall, unless the |
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| 32 | 32 | | 4context clearly requires otherwise, have the following meanings: |
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| 33 | 33 | | 5 “Enclosed shopping mall”, an enclosed indoor center containing common areas, retail |
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| 34 | 34 | | 6businesses, service businesses and other commercial spaces. |
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| 35 | 35 | | 7 (b) A municipality that accepts this section in the manner provided in section 4 of chapter |
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| 36 | 36 | | 84 may levy a tax on the owner of an enclosed shopping mall, at a rate to be determined by the |
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| 37 | 37 | | 9municipality, if the shopping mall: (i) has less than a 67 per cent occupancy rate for its available |
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| 38 | 38 | | 10retail spaces for a continuous period of at least 9 months; and (ii) does not convert at least a |
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| 39 | 39 | | 11certain proportion of its property, to be determined by the municipality, to other uses, to be |
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| 40 | 40 | | 12determined by the municipality, for lease or sale. |
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