Amendment #403 to H3400

Meals Tax holiday to spur economic activity

[Sponsors] Mr. Lombardo of Billerica moves to amend the bill by inserting after section XX (as printed) the following section: -

“Section XX.  Notwithstanding any general or special law to the contrary, for the days of October 16, 2011 through October 21, 2011, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

Section XX.  Notwithstanding any general or special law to the contrary, for the days of October 16, 2011 through October 21, 2011, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals.  The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on the days of October 16, 2011 through October 21, 2011.  An excise erroneously or improperly collected during the days of October 16, 2011 through October 21, 2011, shall be remitted to the department of revenue.”