SECTION 1.  Chapter 64H of the General Laws is hereby amended by inserting after section 2 the following section:- Section 2B.  Any city or town which accepts the provisions of this section may impose a local excise tax, as provided in this chapter, upon the sale of meals, as defined in this chapter, of not more than 3 per cent of the total price of the meal.  The local excise tax imposed under this section shall be paid by the vendor to the commissioner at the same time and in the same manner as the excise tax due the commonwealth.  All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines shall at least quarterly be distributed, credited and paid by the state treasure upon certification of the commissioner to each city or town that has adopted the provisions of this section in proportion to the amount of such sums received from the sale of meals in each such city or town.  This section shall only take effect in a city or town accepting the provisions of this section by a majority vote of the city council with the approval of the mayor, in the case of a city with a Plan A, Plan B, or Plan F charter, by a majority vote of the city council, in the case of a city with a Plan C, Plan D, or Plan E charter, by a majority vote of the annual town meeting or a special meeting called for that purpose, in the called-for purpose, in the case of a municipality with a town meeting form of government; or by a majority of the town council, in the case of a municipality with a town form of government.  The provisions of this section shall take effect on the first day of the first calendar month following days after such acceptance; provided further that if such day is at least 15 days after such acceptance; and provided further, that if such day is less that 15 days after such acceptance, it shall take effect on the first day of the second calendar month following such acceptance.  The city or town, in accepting this section, may not revoke or re-impose the local excise tax provided for in this section more often than once in any 12-month period.