Amendment #110 to H4879

Massachusetts Restaurant Relief

Mr. McMurtry of Dedham moves to amend the bill by adding the following section:

SECTION XXXX.

SECTION 2. Section 13 of chapter 53 of the acts of 2020 is hereby amended by inserting after the word “emergency” the following words:- or until February 28, 2021, whichever is later.

SECTION 3. (a) Notwithstanding chapter 62C of the General Laws or any other general or special law to the contrary, in order to address disruptions caused by the outbreak of the 2019 novel coronavirus, also known as COVID-19 and the effects of the governor’s March 10, 2020 declaration of a state of emergency, a vendor who has made any sale subject to the tax imposed on the sale of meals by chapters 64H and 64L of the General Laws from June 1, 2020 to December 31, 2020 may delay the filing of the returns and payment of taxes required pursuant to section 16 of said chapter 62C; provided, that if a vendor delays the filing of said return and payment of said taxes, the vendor shall file the return and make the payment of taxes required for the period of June 1, 2020 to August 31, 2020, on or before September 20, 2020 and for the period of September 1, 2020 to December 31, 2020, on or before January 20, 2021.

(b) If a vendor delays the filing of returns and payment of taxes pursuant to subsection (a), the commissioner of revenue shall waive: (i) any late-file or late-pay penalties imposed pursuant to section 33 of said chapter 62C and (ii) any interest that accrues as a result of any late payments pursuant to section 32 of said chapter 62C.

(c) Nothing in this section shall be construed to waive any late-file, late-pay penalties or interest for a vendor who fails to file returns or make payment of taxes on or before the date set pursuant to subsection (a). Notwithstanding subsection (a), if a vendor fails to file returns and make payment of taxes on or before the date set pursuant to subsection (a), the payment shall accrue interest from the date the return was required to be filed pursuant to section 16 of said chapter 62C.

(d) The commissioner of revenue may promulgate guidance on the implementation of this section.

SECTION 4. (a) In this section, unless the context clearly requires otherwise, “outdoor table service” shall mean a service that is provided outside the restaurant building envelope, whether on a sidewalk, patio, deck, lawn, parking area or other outdoor space, which may include, but is not limited to, service that is provided under awnings or table umbrellas or other cover from the elements; provided, however, that at least 50 per cent of the perimeter of any covered dining space must remain open and unobstructed by any form of siding or barriers at all times.

(b) Notwithstanding chapter 40A of the General Laws, or any special permit, variance or other approval thereunder, or any other general or special law to the contrary, a city or town may approve requests for the expansion of outdoor table service, including changing the description of a licensed premises, as described in section 5; provided, however, prior to such approval, the chief executive officer of the city or town, as defined in clause Fifth B of section 7 of chapter 4 of the General Laws, as established by charter or special act, shall establish the process for approving such requests; provided further, that said process need not comply with the notice and publication provisions set forth in section 11 of said chapter 40A. Said approval may be exercised immediately upon filing of notice thereof with the city or town clerk, without complying with any otherwise applicable recording or certification requirements.

SECTION 5. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-

“Commission”, the alcohol beverages control commission, established in section 70 of chapter 10 of the General Laws.

“Local licensing authorities”, as defined in section 1 of chapter 138 of the General Laws.

(b) Notwithstanding any general or special law to the contrary, in order to address disruptions caused by the outbreak of the 2019 novel coronavirus, also known as COVID-19 and the effects of the governor’s March 10, 2020 declaration of a state of emergency, local licensing authorities in any city or town that vote to authorize the granting of licenses for the sale of alcoholic beverages for on-premises consumption may grant approval for a change in the description of a licensed premises for the purpose of permitting outdoor alcohol service as the local licensing authorities may deem reasonable and proper and issue an amended license to existing license holders for said purpose, without further review or approval by the commission.

(c) Upon approval of an amended license, the local licensing authorities shall forward notice of the amended license to the commission.

(d) The commission shall, within 10 days of the passage of this act, promulgate regulations consistent with this section and issue updated guidance to local licensing authorities.

(e) Nothing in this section shall prevent the commission from exercising its statutory or regulatory enforcement authority over any such amended license granted.

Additional co-sponsor(s) added to Amendment #110 to H4879

Massachusetts Restaurant Relief