Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H4435

Introduced
8/21/25  

Caption

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

Impact

By granting Charlemont the authority to impose this tax, the bill allows for localized fiscal autonomy, enabling the town to create a revenue stream designed to meet the specific needs of its recreational economy. This localized tax measure may lead to an increase in funding for local projects while ensuring that the resources generated are returned to the town for use in community enhancement. However, the imposition of a new tax could also raise concerns among local businesses that rely on tourism and recreational activities, as it could affect their pricing strategies and overall competitiveness.

Summary

House Bill H4435 aims to authorize the town of Charlemont to establish a local tax of 3% on the ticket price of commercial recreation services. This would include activities such as skiing, ziplining, whitewater rafting, kayaking, river tubing, mountain coaster rides, and mountain biking. The bill represents a localized effort to utilize tax revenue for potentially bolstering community services or infrastructure that support these activities, which are significant in attracting tourists and business to the area. The tax imposed would be in addition to any existing sales tax outlined in state law.

Contention

The bill may face opposition primarily from local vendors and business owners concerned about the additional tax. There are worries that the increased cost of recreational services could deter tourists and negatively impact the local economy, which could mount pressure on the General Court to reconsider or fine-tune its provisions. Additionally, the system for collecting the tax, including penalties for non-compliance and procedures for lodging appeals against tax assessments, might be contentious, especially regarding its administrative complexity and potential financial burden on service providers.

Companion Bills

No companion bills found.

Previously Filed As

MA H2713

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

MA H3988

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

MA H752

Authorizing the establishment of old growth forest reserves

MA H756

Establishing an office of outdoor recreation

MA H2790

Establishing the Massachusetts Maritime Commercial Development tax credit

MA H3704

Authorizing the town of Lexington to finance expanded transit services

MA H3665

Authorizing the town of Wellfleet to establish a real estate transfer fee

MA H5034

Establishing a festival of the hills committee for the town of Conway

MA S2419

Authorizing the town of Wellfleet to establish a real estate transfer fee

MA S2819

Authorizing the town of Tewksbury to convert a certain parcel of land to general recreational purposes

Similar Bills

No similar bills found.