WeVote
Log In

Bill

Bill

HD 6089

An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town

194th Legislature (2025-2026) Introduced by Brendan Crighton and 1 co-sponsor

Lynnfield could impose a 1.5% local tax on restaurant meals sold in town, collected with the state tax system and remitted to the state.

0
WeVote Research Nonpartisan
Bill Summary · HD 6089

Summary: An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town (HD 6089, 194th General Court, Massachusetts)

Purpose and intent

  • Authorizes the town of Lynnfield to impose a local (municipal) sales tax on restaurant meals sold within the town.
  • The local tax would be a dedicated mechanism to generate revenue for Lynnfield, separate from the state sales tax.
  • The bill explicitly allows the town to implement this local tax despite any conflicting general or special laws.

Key provisions

  • Tax rate and scope

    • The local sales tax rate would be 1.5% of the gross receipts from the sale of restaurant meals originating within Lynnfield.
    • The tax applies to meals sold by a vendor within the town.

  • Exemptions

    • No local excise would be imposed on sales that are exempt from the state or federal tax framework for restaurant meals, specifically:
    • The local tax does not apply to meals exempt under section 6 of chapter 64H of the General Laws (which deals with exemptions from the Massachusetts sales tax for certain items and uses).

  • Collection and remittance

    • Vendors collecting the local tax would remit it to the Massachusetts Commissioner (presumably the Massachusetts Department of Revenue) at the same time and in the same manner as the state sales tax.
    • This implies administrative alignment with the state’s collection process, reducing the need for a separate local tax administration.

  • Effective date

    • The act takes effect upon passage (immediate effectiveness once enacted).

Who/what is affected

  • Vendors selling restaurant meals in Lynnfield
    • Retailers and restaurants within Lynnfield that sell meals to consumers would collect and remit the 1.5% local tax on gross receipts from those meals.
  • Customers
    • Diners paying for restaurant meals within Lynnfield would indirectly pay the 1.5% additional tax portion incorporated into the meal price (as part of the total receipts to vendors).
  • Town of Lynnfield
    • Gains a new source of local revenue designated specifically for activities related to restaurant meals within town borders.

Procedural and timeline notes

  • Legislative status: This is a proposed act filed in the 194th General Court of Massachusetts (House Docket No. 6089) on May 5, 2026.
  • Enactment mechanics: If passed, the act would immediately authorize Lynnfield to impose the local 1.5% tax as described, with collections routed through the state tax administration.
  • Relation to existing law: The Act explicitly supersedes or overrides any contrary language in section 2(a) of chapter 64L or other laws to permit this local tax authority for Lynnfield.

Potential implications (high-level)

  • Revenue impact for Lynnfield: New general revenue stream from restaurant meals, which could be allocated to local services or projects (not specified in the text, leaving allocation decisions to town governance).
  • Impact on businesses and customers: Slightly higher meal costs for consumers within Lynnfield depending on pricing and how vendors choose to absorb or pass through the tax.
  • Administrative alignment: Uses the state’s existing tax collection framework, potentially reducing administrative burden for local government and aligning compliance.

If you’d like, I can add a comparison to similar local-option sales taxes in other towns or summarize potential fiscal implications based on hypothetical restaurant sales data.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.