MA H3274

Cities and towns may adopt a local excise tax of 3 cents per gallon on fuel and special fuels sold to retail dealers, in addition to existing state fuel taxes

Retail suppliers must file monthly returns by the 20th reporting dealer names, addresses, gallons sold, and selling prices; the Commissioner of Revenue collects and distributes proceeds quarterly to participating municipalities

Participating municipalities must establish a Municipal Fuel Excise Transportation and Stormwater Fund with mandated spending allocations: one-third for roads, bridges, sidewalks, bikeways, parking, and drainage; one-third for MBTA or regional transit authorities; one-third for non-single occupancy vehicle transportation projects

Cities and towns not served by public transit may redirect the transit authority allocation to road infrastructure or alternative transportation projects

Tax takes effect on the first day of the calendar quarter beginning 30 days after local adoption, with funds carrying over between fiscal years