MA H4435

Authorizes Charlemont to impose a 3% tax on ticket prices for commercial recreational activities originating or located in the town, including skiing, ziplining, whitewater rafting, kayaking, river tubing, mountain coaster rides, and mountain biking

Requires vendors to collect the tax separately from purchasers and remit payments to the town collector by the 20th of each month, along with returns reporting total sales and tax owed

Establishes penalties for late filing (1% per month, up to 25% maximum) and late payment (0.5% per month, up to 25% maximum), plus interest at the rate charged on overdue property taxes

Allows the town to place liens on vendors' real property for unpaid taxes and grants the board of assessors authority to audit vendor records within 3 years of filing

Requires voter approval at the next regular municipal election before the tax takes effect