An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town

An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town By Representative Jones of North Reading and Senator Crighton, a joint petition (accompanied by bill, House, No.

What This Bill Does

• An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town By Representative Jones of North Reading and Senator Crighton, a joint petition (accompanied by bill, House, No.
• 5417) of Bradley H.
• Jones, Jr.
• and Brendan P.

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town
By Representative Jones of North Reading and Senator Crighton, a joint petition (accompanied by bill, House, No. 5417) of Bradley H. Jones, Jr. and Brendan P. Crighton (by vote of the town) that the town of Lynnfield be authorized to impose a local sales tax upon restaurant meals originating within said town. Revenue. [Local Approval Received.]
Status:
Referred to Joint Committee on Revenue

Current Bill Text

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Bill H.5417

SECTION 1. Notwithstanding section 2(a) of chapter 64L of the General Laws or any other general or special law to the contrary, the town of Lynnfield may impose a local sales tax upon the sale of restaurant meals originating within the town by a vendor at a rate of 1.5 per cent of the gross receipts of the vendor from the sale of restaurant meals.

No excise shall be imposed if the sale is exempt under section 6 of chapter 64H.

The vendor shall pay the local sales tax imposed under this section to the commissioner at the same time and in the same manner as the sales tax due to the commonwealth.

SECTION 2. This act shall take effect upon its passage.

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