AN ACT RELATIVE TO THE ASSESSMENT AND COLLECTION OF THE EXCISE UPON CERTAIN VESSELS.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Paragraph (f) of section 2 of chapter 60B of the General Laws, as
appearing in the 1984 Official Edition, is hereby amended by inserting
after the word "situated", in line 4, the words:- ; provided, however,
that if more than one municipality owns property in a harbor, the
municipality which maintains such harbor in which the vessel is habitually
moored, docked or situated shall assess and collect said excise; and
provided, further, that where more than one municipality maintains portions
of the harbor, the municipality which maintains that portion of the harbor
in which the vessel is habitually moored, docked or situated shall assess
and collect said excise.