Bill > H4212

This bill authorizes cities and towns in Massachusetts to increase the local tax rate on meals sold at restaurants within their jurisdiction. Specifically, the bill allows cities and towns to impose a local sales tax on restaurant meals at a rate between 0.75% and 1.5% of the vendor's gross receipts, provided the city or town has accepted this provision in the manner outlined in the law. The vendor is responsible for collecting and remitting this local tax to the state Department of Revenue along with the state sales tax.

https://malegislature.gov/Bills/190/H4212