§ 1 Definitions
§ 2 Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports
§ 3 Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers
§ 4 Reimbursement to vendor by purchaser
§ 5 Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises
§ 6 Liability for failure to pay tax under this chapter
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Terms Used In Massachusetts General Laws > Chapter 64L - Local Option Meals Excise

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.