Authorizes Lynnfield to impose a local sales tax on restaurant meals within the town.

The bill allows the town of Lynnfield to impose a local sales tax on restaurant meals originating within the town. The tax rate is set at 1.5% of the gross receipts from the sale of these meals. The tax is to be collected by vendors and paid to the commissioner in the same manner as the sales tax due to the Commonwealth. The act takes effect upon its passage.

Authorizes Lynnfield to impose a local sales tax on restaurant meals within the town.

The bill allows the town of Lynnfield to impose a local sales tax on restaurant meals originating within the town. The tax rate is set at 1.5% of the gross receipts from the sale of these meals. The tax is to be collected by vendors and paid to the commissioner in the same manner as the sales tax due to the Commonwealth. The act takes effect upon its passage.