Bill S.2248

SENATE DOCKET, NO. 2097 FILED ON: 4/3/2009

SENATE . . . . . . . . . . . . . . No. 2248

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act establishing a study commission on the enhancement of compliance rates for payment of vessel excise taxes..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. The Legislature shall establish a special commission to study, evaluate and explore means to enhance compliance rates for payment of fair and reasonable excise taxes on recreational vessels using Commonwealth waterways. Said special commission shall consider all relevant existing laws and practices, including municipal notice procedures, assessment and valuation practices and means of encouraging sale and usage of recreational vessels within the Commonwealth, such as M.G.L. c. 90B; M.G.L. Chapter 60B, §2(h); M.G.L. c. 60B (3). The Commission shall consider means of encouraging sale and usage of recreational vessels within the Commonwealth, as well as considering any proposed relevant new or revised laws and practices. Provided further, that said commission may hold public hearings if it deems necessary and said commission shall file a report and any recommendations to the House and Senate Ways and means Committees and the Joint Committee on natural Resources and the Joint Committee on Taxation no later than December 15, 2010.

SECTION 2. Said commission shall be composed of 11 members; provided that, the Legislature shall appoint two members from the Massachusetts Marine Trades Association, one member from a Massachusetts- based boat builder, two members from a marine assessor’s association, one member who shall be a marine surveyor, one member from the Massachusetts Department of Revenue with expertise in municipal tax collections, one member from the Massachusetts Harbormasters Association, one member from the Massachusetts Municipal Association and two members from the Massachusetts Bay Yacht Club Association.