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 64G.
(c) The methodology for determining the tourism destination marketing district special assessment shall be set forth in the original petition as required by section 3.
(d) In addition to receiving funds from the tourism destination marketing district special assessment, the management entity may receive grants, donations or gifts on behalf of the tourism destination marketing district.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title VII - Cities, Towns and Districts
Chapter 40x - Tourism Destination Marketing Districts
Section 5 - Management Entity; Tourism Destination Marketing District Committee
Section 6 - Consideration of All Lodging Businesses in Special Assessment Methodology
Section 7 - Special Assessment; Other Funding Sources
Section 10 - Disestablishment or Dissolution of Tourism Destination Marketing District
Section 11 - Limitation on Action Contesting Validity of Assessment; Time for Perfecting Appeal