Resolved, That a special commission is hereby established to investigate and study the benefits and process involved in providing tax relief for communities that host businesses or organizations that are subject to meal or sales taxation under Chapter 62 of the General Laws.  Members of said commission shall equally represent both the Department of Revenue and the Committee on taxation in the House and Senate. Said investigation and study shall include, but not be limited to, an analysis of the procedure, benefits, costs, and viability involved in allotting a portion of business sales and meals tax to be distributed back to the host community as a way to assist communities with the costs associated with servicing said businesses and organizations.  Said commission shall report to the general court the results of its study, if any, together with drafts of legislation necessary to carry such recommendations into effect, by filing the same with the clerk of the House of Representatives on or before the first of December, two thousand and ten.