SECTION 1. Notwithstanding any general or special law to the contrary, business owners which: (i) have average annual revenues of less than $4,000,000; (ii) have been in operation in both calendar years 2020 and 2021and throughout the declared state of emergency; and (iii) employ 50 or fewer full-time employees, shall be exempt from submitting meals tax payments to the department of revenue, under section 2 of chapter 64L of the General Laws for calendar years 2020 and 2021.
Such business owners who made deferred payments in calendar year 2020 shall not be required to pay deferred meals taxes, but must report their taxable sales revenue to the department to determine the business’ meals tax obligation for 2020 deferment and 2021 taxes. The department of revenue must determine the credit for the given calendar year and shall maintain such records.
Such business owners who paid 2020 meals taxes shall be given a rebate for all meals tax paid. Rebates must be paid within 45 days of the passage of this act. Businesses submitting quarterly payments for meals taxes for the 2021 calendar year must report meals tax revenue, but shall be exempt from making such payments.
Any business penalized for late payment of meals tax in the 2020 calendar year shall be rebated for those penalties. All businesses which qualify under this section must have all necessary licenses and paperwork paid for and filed with the appropriate local body and the Secretary of State's office for the year 2021.
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