Massachusetts General Laws
Chapter 40x - Tourism Destination Marketing Districts
Section 8 - Payment, Collection and Use of Special Assessment; Penalty for Late Filing or Payment; Annual Audit

[ Text of section effective until July 29, 2021. For text effective July 29, 2021, see below.]
  Section 8. (a) Assessed lodging businesses shall pay the tourism destination marketing district special assessment to the commissioner at the time provided for filing the return required by section 16 of chapter 62C. All sums received by the commissioner under this chapter shall, at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner, to each management entity in proportion to the amount of such sums received from the respective tourism destination marketing districts.
  (b) The special assessments collected shall be used solely to fund supplemental services identified and approved in the tourism destination marketing district plan for the tourism destination marketing district.
  (c) Following establishment of the tourism destination marketing district, if any return by an assessed lodging business is not filed with the commissioner on or before its due date or within any extension of time granted by the commissioner, there shall be added to and become a part of the special assessment a penalty of 1 per cent of the amount required to be shown as the special assessment on such return for each month or fraction thereof during which such failure continues, not exceeding, in the aggregate, 25 per cent of said amount.
  (d) If any amount of the special assessment is not paid to the commissioner on or before the date prescribed for payment of such special assessment, determined with regard to any extension of time for payment, there shall be added to the amount shown as the special assessment on such return a penalty of 1 per cent of the amount of such special assessment for each month or fraction thereof during which such failure continues, not exceeding, in the aggregate, 25 per cent of said amount.
  (e) An annual audit, certified by a certified public accountant, of the revenues generated, the grants, donations and gifts received, and the expenses incurred by the tourism destination marketing district shall be made within 120 days of the close of the fiscal year, and shall be placed on file with the commissioner. Such accounting shall be a public record.
  (f) The commissioner may promulgate rules and regulations for the assessing, reporting, collecting, remitting and enforcement of the special assessment under this section.
Chapter 40X: Section 8. Payment, collection and use of special assessment; annual audit
[ Text of section as amended by 2021, 29, Sec. 14 effective July 29, 2021. For text effective until July 29, 2021, see above.]
  Section 8. (a) The municipal governing body of a lead jurisdiction shall notify the commissioner of its approval of a tourism destination marketing district, the rate at which the special assessment is to be imposed and the effective date of the special assessment. Such notification shall be received by the commissioner within 48 hours of the formal approval of the tourism destination marketing district by the local municipal governing body of the lead jurisdiction. The special assessment shall take effect on the first day of the first calendar quarter following 30 days after approval by the municipal governing body of a lead jurisdiction of the tourism destination marketing district; provided, that the assessment shall not take effect for a calendar quarter if the commissioner has not first been notified of the adoption of the assessment at least 28 days before the start of such calendar quarter.
  (b) The management entity of a tourism destination marketing district shall, with respect to every lodging business operating in the tourism destination marketing district, report to the commissioner the lodging business's name, address, zip code, federal employment identification number and any other information the commissioner may require for the purposes of the administration and collection of the special assessment within 30 days after approval by the municipal governing body of a lead jurisdiction of the tourism destination marketing district. The management entity must report this information to the commissioner with respect to any lodging businesses added to the tourism destination marketing district within 30 days of such addition.
  (c) Assessed lodging businesses shall pay the tourism destination marketing district special assessment to and file a return with the commissioner at the same time and in the same manner provided for filing the return required by paragraph (g) of section 16 of chapter 62C. Such special assessment shall be treated as tax for administration and collection purposes and shall be subject to said chapter 62C. All sums received by the commissioner under this chapter shall, at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner, to each management entity in proportion to the amount of such sums received from the respective tourism destination marketing districts.
  The special assessments collected shall be used solely to fund supplemental services identified and approved in the tourism destination marketing district plan for the tourism destination marketing district.
  (d) An annual audit, certified by a certified public accountant, of the revenues generated, the grants, donations and gifts received and the expenses incurred by the tourism destination marketing district shall be made within 120 days of the close of the fiscal year, and shall be placed on file with the commissioner. Such accounting shall be a public record.
  (e) The commissioner may promulgate regulations and issue other guidance for the assessing, reporting, collecting, remitting and enforcement of the special assessment under this section.