Massachusetts H4435 authorizes the town of Charlemont to establish a 3% tax on commercial recreation services.

Massachusetts H4435 allows the town of Charlemont to impose a 3% tax on the fee for service for guided or unguided commercial recreational activities, such as skiing, ziplining, and whitewater rafting. This tax is in addition to any sales tax. Vendors must report total sales and gross sales of applicable services, and the tax collected must be stated separately on any record of sale. The town may impose a lien on unpaid taxes and assess penalties for late filing and payment. The act requires voter approval in Charlemont.

Massachusetts H4435 authorizes the town of Charlemont to establish a 3% tax on commercial recreation services.

Massachusetts H4435 allows the town of Charlemont to impose a 3% tax on the fee for service for guided or unguided commercial recreational activities, such as skiing, ziplining, and whitewater rafting. This tax is in addition to any sales tax. Vendors must report total sales and gross sales of applicable services, and the tax collected must be stated separately on any record of sale. The town may impose a lien on unpaid taxes and assess penalties for late filing and payment. The act requires voter approval in Charlemont.