HOUSE DOCKET, NO. 1109        FILED ON: 1/18/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1603

The Commonwealth of Massachusetts

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PRESENTED BY:

Smitty Pignatelli

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act establishing a local option gasoline and diesel fuel excise.

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PETITION OF:

HOUSE DOCKET, NO. 1109        FILED ON: 1/18/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1603

The Commonwealth of Massachusetts

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In the One Hundred and Ninetieth General Court
(2017-2018)

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An Act establishing a local option gasoline and diesel fuel excise.

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

Chapter 64A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 13 the following section:-

Section 14. (a) Any city or town that accepts this section may impose a local excise tax on the sale of gasoline and diesel fuel within such city or town at a rate up to but not exceeding 5 cents per gallon. Such excise tax shall be in addition to the amount of: (1) any tax per gallon on gasoline pursuant to this chapter, and (2) any tax per gallon on diesel fuel pursuant to chapter 64E. The excise shall be recorded, paid and collected in accordance with this chapter or chapter 64E, as applicable, including any exemptions and reimbursements.

(b) All sums received by the commissioner under this section shall at least quarterly be distributed, credited, and paid by the state treasurer, upon certification of the commissioner, to each city and town that has adopted this section in proportion to the amount of such sums received from that city or town.

(c) Each participating city or town, prior to the collection of the local excise, shall establish a Municipal Fuel Excise Transportation and Stormwater Fund, and the treasurer of such city or town shall deposit all sums received pursuant to this section into the fund. Expenditures from the fund shall only be made for the purposes of maintenance, repair, upkeep, construction or improvement of roads, bridges, sidewalks, bikeways, public parking areas, for public transit purposes or for costs associated with stormwater management within the participating city or town. All moneys remaining in the fund at the end of any fiscal year, whether or not expended by the city or town within 1 year of the date they were appropriated into the fund, shall remain in and become part of the fund and shall carry over to succeeding fiscal years. Interest earned shall remain with and become a part of the fund.

(d) The commissioner of the department of revenue shall make available to any city or town requesting such information the total amount of local excise tax collected pursuant to this section in the preceding fiscal year in the city or town requesting the information.

(e) A city or town may accept this section in the manner provided in section 4 of chapter 4. This section shall take effect on the first day of the calendar quarter beginning 30 days after such approval, or on the first day of such later calendar quarter as the city or town may designate.