Bill
H 4435
Charlemont may impose a 3% local tax on fees for commercial recreational services, added to the state tax, with monthly remittance and penalties for noncompliance.
Note on document contents
- The materials provided appear to contain two separate measures merged into one file: (A) a Massachusetts local-option act authorizing the Town of Charlemont to impose a tax on commercial recreation services (House No. 4435 / House Docket No. 4988), and (B) a South Carolina House resolution honoring Lynn Stokes‑Murray on her retirement. The two are unrelated in substance; both are summarized below.
Purpose
- Authorize the Town of Charlemont to levy a local excise tax on fees for guided or unguided commercial recreational activities to generate local revenue from tourism/recreation.
Key provisions
- Tax rate: 3% of the ticket price or fee for service for covered activities.
- Covered activities (examples): skiing, ziplining, whitewater rafting and kayaking, river tubing, mountain coaster rides, mountain biking — defined as guided or unguided commercial recreational activities originating or located in Charlemont.
- Tax is in addition to state sales tax (chapter 64H).
- Collection and display: Vendors must collect the tax from purchasers (reimbursed by purchaser), state the tax separately on sales records.
- Filing/payment: Vendors must remit the tax monthly to the Town Collector by the 20th of the following month, using a collector-prescribed return that includes taxpayer ID, total sales, gross sales of applicable services, tax due, and other necessary information.
- Confidentiality: Vendor returns are not public records; disclosure limited to assessors, their staff, designated private auditors (subject to safeguards), and the Secretary of Revenue or the taxpayer.
- Compliance tools and penalties:
- Failure to file: 1% of tax due per month (or fraction) up to 25% aggregate.
- Failure to pay: 0.5% per month up to 25%.
- Failure to pay assessed tax: 0.5% per month up to 25% after notice.
- Interest on unpaid tax: same rate as overdue property taxes under Mass. Gen. Laws ch. 59, §§57 & 57C.
- Audit authority: Board of Assessors may examine vendor records within 3 years of return due date or filing; courts may compel production.
- Administrative detail: Town may use designated private auditors so long as fees are not contingent on audit findings.
Who is affected
- Primary: Vendors/operators of commercial recreational services located in or originating in Charlemont and their customers.
- Secondary: Town of Charlemont (additional local revenue and administrative responsibilities); potential local business and tourism impacts (price pass-through, competitiveness).
Procedural status / timeline (as provided)
- Filed: 7/31/2025 (House Docket No. 4988 / House No. 4435).
- Referred to: Committee on Revenue (8/21/2025).
- Note: Local approval received; similar measure appeared as House No. 2713 in 2023–2024.
Potential impacts
- Revenue generation for Charlemont (dependent on visitation/usage).
- Modest price increase for customers (3% + state sales tax).
- Administrative burden for small vendors (monthly reporting/collection, potential audits).
Purpose
- Honor and recognize Lynn Stokes‑Murray, Government Relations Director with Burr and Forman, LLC, upon her retirement after nearly 40 years of service.
Content highlights
- Recites biographical and career accomplishments: Columbia College degree, ~35–40 years of lobbying/government relations work in the South Carolina State House, notable legislative achievements (e.g., civil justice reform caps, seat belt legislation, military retiree tax exemption advocacy), work on economic development and local government issues.
- Notes civic and voluntary service: board memberships, Palmetto Girls State education director, community awards.
- Resolution expresses the House’s gratitude, best wishes for retirement, and directs that a copy be presented to Ms. Stokes‑Murray.
Who is affected
- Honorary; no legal or fiscal effect. The subject is Lynn Stokes‑Murray; audience is the House and the public.
Procedural status (as provided)
- Introduced and adopted: 04/30/2025.
- (Document also lists “Senate concurred” on 08/25/2025.)
If you want, I can:
- Produce a plain‑language one‑page handout focused only on the Charlemont tax (for business owners or tourists), or
- Draft questions local vendors or the town should consider (revenue estimates, administrative costs, enforcement).
Compiled from official sources — confirm details with the bill’s official record.
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