Massachusetts Statutes

§ 7 — Special assessment; other funding sources

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title VII CITIES, TOWNS AND DISTRICTS·Ch. 40X TOURISM DESTINATION MARKETING DISTRICTS

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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