SECTION 1. Section 2 of chapter 64L of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking the first paragraph and inserting in place thereof the following paragraph:-
(a) A city or town which accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon the sale of restaurant meals originating within the city or town by a vendor at a rate of .75 per cent or 1.5 per cent of the gross receipts of the vendor from the sale of restaurant meals. No excise shall be imposed if the sale is exempt under section 6 of chapter 64H. The vendor shall pay the local sales tax imposed under this section to the commissioner at the same time and in the same manner as the sales tax due to the commonwealth.
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