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.

Terms Used In Massachusetts General Laws ch. 40X sec. 7

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

(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.