An Act relative to shopping malls
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill proposes establishing a local option tax on property owners of certain shopping malls in Massachusetts. The revenue generated from this tax would be used to support local governments. Specifically, the bill seeks to create a mechanism for municipalities to levy an additional tax on sales within these malls. This would provide local governments with a new source of funding.
Key provisions
- Establishes a local option tax on owners of certain shopping malls.
- Revenue generated from the tax would be allocated to local governments.
- Allows municipalities to determine if they want to implement the tax.
- Defines the types of shopping malls subject to the tax.
- Specifies how the tax revenue will be distributed.
- Creates a framework for municipalities to administer the tax.
Who is affected
- Owners of shopping malls
- Shoppers at shopping malls
- Local governments
- Retailers in shopping malls
- Massachusetts
Notable changes
- Introduces a new potential revenue stream for local governments.
- Creates a local option for municipalities to tax mall sales.
- Potentially impacts the financial structure of shopping mall owners.
Bill text
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Sponsors
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2 on record
Primary sponsor
Cosponsor
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