Amendment #18 to H4397

Boat Excise Tax

Ms. Peake of Provincetown moves to amend the bill by inserting the following new sections:

SECTION XX.  Section 1 of chapter 60B of the General Laws, as appearing in the 2014 official edition, is hereby amended by inserting, in line 8, after the word "utilized." the following words: "Vessel shall also include 'Houseboat', a flat bottomed barge-like boat for use as a floating dwelling whether capable of being used as a means of transportation on water or not."

SECTION XX. Chapter 60B of the General Laws, as appearing in the 2014 official edition, is hereby amended by inserting the following new section:

Section 5A. No owner of a vessel shall be issued a registration decal or certificate of number, or renewal of such decal or certificate, under sections 2A and 3 of chapter 90B unless the owner has included with the application for such decal or certificate proof of payment of the full amount of the excise assessed for the prior fiscal year for any vessel for which the owner has a decal or certificate on July 1 of such year. Upon failure of the applicant to provide such proof of payment, or receipt of such other notice of non-payment made by the local tax collector that the director may determine, the director shall place the matter on record and not issue or renew a registration decal or certificate of number for any vessel owned by the person to whom the unpaid excise tax was assessed until after notice from the local tax collector that the matter has been disposed of in accordance with law. The provisions of section 2A of chapter 60A shall apply to any notifications of non-payment made by the local tax collectors.