Marlborough City Council Legislative and Legal Affairs Committee

INITIAL REVIEW:

Ordered: That the Marlborough City Council hereby accepts Massachusetts General Law Chapter 64L, s.2 Local Option Meals Excise which imposes a local sales tax upon the sale of restaurant meals originating within the City of Marlborough by a vendor at a rate of .75 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 in the same manner as the sales tax due to the commonwealth.

Ordered: That the city of Marlborough establish in the city treasury a special revenue account to be known as the Parks and Fields Development Special Revenue Fund in the City of Marlborough, into which account shall be deposited a) certain receipts comprising a portion of the total restaurant meals tax received annually by the city; and b) any grants and monetary gifts or donations made to the city in furtherance ofthe purposes of this act.

The purposes of this act, and of the Parks and Fields Development Special Revenue Fund, shall be to promote and to sustain the development of sports tourism through the development of parks and fields in the city of Marlborough and the local economy in the City of Marlborough; it is further ordered, that the City Solicitor be requested to draft An Act Establishing A Parks and Fields Development Special Revenue Fund in the City of Marlborough for adoption by the City Council, approval by the Mayor and petition to the Massachusetts Legislature.