Bill > S2356

This bill authorizes the town of Charlemont to assess a 3% tax on the ticket price for guided or unguided commercial recreational activities originating or located in the town, such as skiing, ziplining, whitewater rafting, and mountain biking. The tax is in addition to any sales tax and must be separately stated and charged to customers. Vendors must pay the tax to the town collector on a monthly basis. The bill also allows the town to impose liens on vendors' property for unpaid taxes and grants the tax collector the same collection powers as for other municipal taxes. The bill requires the town to submit the measure to voters for acceptance at the next regular municipal election before section 1 can take effect.

https://malegislature.gov/Bills/190/S2356