Amendment #1 to H4504

Seafood Processing in Designated Port Areas

Mr. Collins of Boston moves to amend the bill by adding the following sections.

"SECTION XX. Section 1 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the definition of “Home service provider” the following definition:- “Marine industrial park”, a multi-use complex on tidelands within a designated port area at which: (i) the predominant use is for water-dependent industrial purposes, in general, at least two thirds of the park site landward of any project shoreline shall be used exclusively for such purposes; (ii) spaces and facilities not dedicated to water-dependent industrial use are available primarily for general industrial purposes, uses that are neither water-dependent nor industrial may occur only in a manner that is incidental to and supportive of the water-dependent industrial uses in the park, and may not include general residential or hotel facilities; and (iii) any commitment of spaces and facilities to uses other than water-dependent industry is governed by a comprehensive park plan, prepared in accordance with sections 61 to 62H, inclusive, of chapter 30, if applicable, and accepted by the department of environmental protection in a written determination."

"SECTION XX. Paragraph (f) of section 6 of said chapter 64H, as so appearing, is hereby amended by striking out, in line 49, the word “and”."

"SECTION XX. Said paragraph (f) of said section 6 of said chapter 64H, as so appearing, is hereby further amended by inserting after the word “ certificate”, in line 61, the following words:- ; and (4) any building or structure located in a marine industrial park, provided that said building or structure is used exclusively as an agricultural production, seafood processing or seafood storage facility, notwithstanding whether such building or structure is owned by or held in trust for the benefit of any governmental body or agency mentioned in paragraph (d) and used exclusively for public purposes. A purchaser shall maintain records of all purchases on which exemption is claimed under subparagraph (4). If the building or structure ceases to be used exclusively as an agricultural production, seafood processing or seafood storage facility, use tax shall accrue at that time to the owner of the building or structure on a portion of the sales price on which the exemption was claimed that is proportionate to the remaining useful life of the property as a percentage of the original useful life of such property. Subparagraph (4) shall expire on July 31, 2019."