Bill

Bill > S1501


MA S1501

Relative to a local option excise on the sale of alcoholic beverages for municipal substance abuse prevention and public health programs


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation relative to a local option excise on the sale of alcoholic beverages for municipal substance abuse prevention and public health programs. Revenue.

AI Summary

This bill allows cities and towns in Massachusetts to impose a local sales tax of up to 2% on the sale of alcoholic beverages not to be consumed on the premises, as well as on the alcoholic beverage portion of restaurant meals. The revenue from this tax must be deposited into a Municipal Substance Abuse Prevention and Public Health Fund, which can only be used for substance abuse prevention, protecting public health, and other related purposes. The bill also includes provisions for how the tax must be collected and reported by vendors, as well as how the revenue must be distributed to the cities and towns that have adopted the local tax option.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...