Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3756 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1034 FILED ON: 1/14/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3756
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Steven Owens
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act reinvesting in transportation through assessments on parking.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Steven Owens29th Middlesex1/14/2025 1 of 3
16	16	HOUSE DOCKET, NO. 1034 FILED ON: 1/14/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3756
18	18	By Representative Owens of Watertown, a petition (accompanied by bill, House, No. 3756) of
19	19	Steven Owens relative to fees at private parking facilities. Transportation.
20	20	The Commonwealth of Massachusetts
21	21	_______________
22	22	In the One Hundred and Ninety-Fourth General Court
23	23	(2025-2026)
24	24	_______________
25	25	An Act reinvesting in transportation through assessments on parking.
26	26	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
27	27	of the same, as follows:
28	28	1 SECTION 1 - Chapter 40 of the general laws is hereby amended by adding after section
29	29	222A, the following section:
30	30	3 Section 22A1/4.
31	31	4 (a) As used in this chapter, the following words shall have the meaning
32	32	5 ''Commissioner'', the commissioner of revenue.
33	33	6 “Operator.” Any person conducting or operating a parking facility, and any Valet Parking
34	34	7Operator.
35	35	8 “Parking Facility.” Any outdoor or indoor area or space where more than three motor
36	36	9vehicles may be parked or stored for a charge, fee or other consideration.
37	37	10 (b) A city or town which accepts this section in the manner provided in section 4 of
38	38	11chapter 4 may impose a local tax upon the rate for a parking facility within the city or town by a 2 of 3
39	39	12vendor at a rate of no more than 30%. The operator shall pay the local tax imposed under this
40	40	13section to the commissioner at the same time and in the same manner as the sales tax due to the
41	41	14commonwealth.
42	42	15 (c) The commissioner shall: (i) proportionately distribute ½ of the amount received from
43	43	16a city or town based on the revenue from parking taxes the previous calendar within that city or
44	44	17town to address municipal roads, bridges and other transportation infrastructure or any other
45	45	18public purpose substantially related to the operation of transit services in the city or town
46	46	19including, but not limited to, the complete streets program established in section 1 of chapter 90I
47	47	20of the General laws and other programs that support alternative modes of transportation; (ii)
48	48	21distribute ½ of the amount collected to the Commonwealth Transportation Fund established in
49	49	22section 2ZZZ of chapter 29 of the General Laws.
50	50	23 (d) Any city or town seeking to dispute the commissioner's calculation of its distribution
51	51	24under this subsection shall notify the commissioner, in writing, not later than 1 year from the
52	52	25date the tax was distributed by the commissioner to the city or town.
53	53	26 (e) This section shall take effect in a municipality on the first day of the calendar quarter
54	54	27following 30 days after its acceptance by the municipality or on the first day of a later calendar
55	55	28quarter that the city or town may designate.
56	56	29 (f). Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to
57	57	30the operator, and each operator shall add to the sales price and shall collect from the purchaser
58	58	31the full amount of the tax imposed by this chapter and such tax shall be a debt from the purchaser
59	59	32to the operator, when so added to the sales price, and shall be recoverable at law in the same
60	60	33manner as other debts. 3 of 3
61	61	34 (g). Upon each parking fee taxable under this chapter, the amount of tax collected by the
62	62	35operator from the purchaser shall be stated and charged separately from the sales price and
63	63	36shown separately on any record thereof at the time the sale is made or on any evidence of sale
64	64	37issued or used by the operator.
65	65	38 (h). Any operator required to collect this tax from another person, who fails to collect the
66	66	39tax, shall be liable for the tax upon the full amount charged.
67	67	40 (i). Every operator who fails to pay to the commissioner any sums required by this
68	68	41chapter shall be liable therefor to the commonwealth.