An Act authorizing the town of Charlemont to establish a tax on commercial recreation services

HD 4988 authorizes the town of Charlemont to impose a 3% tax on fees for commercial recreation services, such as skiing, ziplining, rafting, and mountain biking, provided by businesses operating within the town. Vendors must charge this tax separately from the service price and submit monthly reports to the town collector detailing total sales and tax collected. The town can enforce payment through penalties for late filings or payments, interest on overdue amounts, and liens on vendors' property for unpaid taxes.