Amendment #1 to H3352

Floor Amendment

Mr. Speliotis of Danvers moves to amend the bill by striking out all after the enacting clause and inserting in place thereof the following text:-:-

“Section 6 of chapter 64H of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following paragraph:-

(yy) Sale of restaurant meals by a small business if the small business can prove a hardship caused by either a public works project or by an action taken by a municipal utility company; provided, however, that the hardship shall last for at least 1 year. Any such exemption shall expire when the hardship ends, or after no more than 2 consecutive years. The city or town that imposed a local sales tax upon the sale of restaurant meals pursuant to chapter 64L shall establish a maximum number of employees, or maximum gross receipts in the preceding calendar year, for which a small business may be eligible for this exemption. Said small business shall apply for such exemption by the 1 year anniversary of the end of the project or action causing the hardship."