SECTION 1. Notwithstanding section fifty-three of chapter forty-four of the General

 Laws or any other general or special law to the contrary, the city of Marlborough shall

 establish in the city treasury a special revenue account to be known as the Parks & Fields

 Capital Enhancements Special Revenue Fund, into which shall be deposited certain

 receipts comprising a portion of the total local meals tax received annually by the city

 under section two of chapter sixty-four L of the General Laws, as provided in section 2

 herein. The purpose of this act, and of the Parks & Fields Capital Enhancements Special

 Revenue Fund, shall be to enrich the quality of life for the residents by enhancing the

 parks and fields in the city of Marlborough.

 SECTION 2. (a) Notwithstanding any general or special law to the contrary, the amount

 of the local option meal tax based on a rate in excess of 6.25 percent collected under said

 section two of said chapter sixty-four L by the city of Marlborough for the fiscal year

 beginning July l, 2014 and each fiscal year thereafter shall be credited to the Parks &

 Fields Capital Enhancements Special Revenue Fund, and shall be subject to further

 appropriation by a majority vote of the city council of the city of Marlborough.

 (b) Notwithstanding any general or special law to the contrary, any interest accruing on

 any amount on deposit in the Parks & Fields Capital Enhancements Special Revenue

 Fund shall be credited to the General Fund of the city of Marlborough.

 SECTION 3. Nothing in or resulting from this act shall affect amounts distributed in any

 fiscal year to the city of Marlborough from the Local Aid Fund.

 SECTION 4. If the city of Marlborough revokes, by a majority vote of the city council of

 the city, pursuant to section four B of chapter four of the General Laws, its acceptance of

 the local option meals tax rate in excess of 6.25 percent under said section two of said

 chapter sixty-four L, the city of Marlborough shall thereupon decide, by a two-thirds vote

 of the city council of the city, the separate question of whether the Parks & Fields Capital

 Enhancements Special Revenue Fund shall cease to have effect in the city. If two-thirds

 of the city council of the city votes that the Parks & Fields Capital Enhancements Special

 Revenue Fund shall cease to have effect in the city, all unexpended and uncommitted

 amounts on deposit in said Fund, as of the date of the vote to revoke the rate in excess of

 6.25 percent, shall be credited to the General Fund• of the city on the first day of the

 calendar quarter following 30 days after the date of the revocatory vote, provided,

 however, that if two-thirds of the city council of the city does not vote that the Parks &

 Fields Capital Enhancements Special Revenue Fund shall cease to have effect in the city,

 said Fund shall continue to have effect in the city, and all unexpended and uncommitted

 amounts on deposit in the fund, as of the date of the vote to revoke the rate in excess of

 6.25 percent, shall be subject to further appropriation by a majority vote of the city

 council of the city of Marlborough.

 SECTION 5. The city of Marlborough may amend this act by a two-thirds vote of the

 city council of the city of Marlborough. Such amendatory vote shall designate: (a) that

 the Parks & Fields Capital Enhancements Special Revenue Fund shall cease thereupon to

 have effect in the city of Marlborough; (b) that all unexpended and uncommitted amounts

 on deposit in the Parks & Fields Capital Enhancements Special Revenue Fund, as of the

 date of the amendatory vote, shall forthwith be credited to the General Fund of the city of

 Marlborough; and (c) that the portion of the total local option meals tax in excess of 6.25

 percent received annually by the city of Marlborough under said section two of said chapter sixty-four Land theretofore credited to the Parks & Fields Capital Enhancements

 Special Revenue Fund, as set forth in section 2 herein, shall thereafter be credited to the General Fund of the city of Marlborough.

 SECTION 6. This act shall take effect upon its passage.