SECTION 1. Notwithstanding section 2(a) of chapter 64L of the General Laws or any other general or special law to the contrary, the town of Lynnfield may impose a local sales tax upon the sale of restaurant meals originating within the town by a vendor at a rate of 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.
SECTION 2. This act shall take effect upon its passage.
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