Massachusetts S1773 proposes a local option excise tax on alcoholic beverages to fund substance abuse prevention and public health programs.
Massachusetts S1773 introduces a local option excise tax on the sale of alcoholic beverages for municipal substance abuse prevention and public health programs. Cities or towns can impose a tax of up to 2.00 percent on the gross receipts from the sale of alcoholic beverages not to be consumed on the premises and on the alcoholic beverages portion of restaurant meal sales. The tax revenue is to be deposited into the Municipal Substance Abuse Prevention and Public Health Fund, managed by the municipal treasurer.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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