Massachusetts Statutes
§ 7 — Special assessment; other funding sources
Massachusetts § 7
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title VIICITIES, TOWNS AND DISTRICTS
Ch. 40XTOURISM DESTINATION MARKETING DISTRICTS
This text of Massachusetts § 7 (Special assessment; other funding sources) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 40X, § 7 (2026).
Text
Section 7.
(a)By formal approval of a tourism destination marketing district, the municipal governing body of a lead jurisdiction shall adopt the special assessment methodology for the financing of supplemental services submitted in the tourism destination marketing district plan for the tourism destination marketing district.
(b)The basis of such special assessment may be determined by a formula utilizing any 1 or a combination of the following:
(i)different rates for varying classifications of lodging businesses;
(ii)different rates for different benefit zones; or(iii) any other formula which meets the objectives of the tourism destination marketing district.The special assessment shall be equal to a percentage, not to exceed 2 per cent, of the total amount of rent taxable under chapter
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Bluebook (online)
Massachusetts § 7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/40X/7.