2010 Information For Voters

Full Text of Question 1

Be it enacted by the People, and by their authority as follows:

Section 1. Notwithstanding the provisions of any general or special law to the contrary, alcoholic beverages subject to the excise tax imposed by Chapter 138 of the General Laws shall be exempt from sales tax, and to that end, Section 6(g) of Chapter 64H of the General Laws, as most recently amended by St. 2009, c. 27, § 55, is hereby amended by striking out the words “and 64F” and inserting in place thereof the following words: -64F and 138.

Section 2. Section 1 shall take effect on January 1, 2011.

Full Text of Question 2

Be it enacted by the People, and by their authority:

SECTION 1: Chapter 40B, sections 20 through 23, inclusive of the General Laws are hereby repealed.

SECTION 2: No provision of this act shall be interpreted as applying to, affecting, amending, or otherwise impairing the provisions of any project approved by a board of appeals or the Housing Appeals Committee pursuant to G.L. c.40B, s.20-23 before the effective date of this Act, provided that said project has been issued a building permit pursuant to the State Building Code for at least one (1) dwelling unit.

SECTION 3: The provisions of this act are severable, and if any provision of this act is found to be unconstitutional, contrary to law, or otherwise invalid by a court of competent jurisdiction, then the other provisions of this act shall continue to be in effect.

SECTION 4: This act shall take effect January 1, 2011.

Full Text of Question 3

Be It Enacted By The People And By Their Authority:

SECTION 1. The rates of the excises imposed by Section 2 of Chapter sixty-four H and Section 2 of Chapter sixty-four I of the General Laws shall, beginning on January 1, 2011, and except as provided in Section 2 hereof, each be reduced to three percent (3%). The deposits, bonds, and deductions required under Section 30A of Chapter sixty-four H and Section 31A of Chapter sixty-four I of the General Laws shall, beginning on January 1, 2011, and except as provided in Section 2 hereof, each be reduced to three percent (3%).

SECTION 2. If any portion of the excises under said Chapters sixty-four H and sixty-four I has been pledged or obligated pursuant to law in connection with any bond, note, or other contractual obligation and if the total amount of all portions of said excises so pledged or obligated exceeds revenues generated through said chapters at a rate of three percent (3%), then the rates of the excises imposed by said chapters shall on January 1, 2011 be reduced to the lowest rates allowed by law.

SECTION 3. Notwithstanding the provision of Section 2, this law shall not be construed to impair the collection of moneys due the Commonwealth for sales, storage, use or other consumption of tangible personal property or services occurring before January 1, 2011.

SECTION 4. The provisions of this law are severable, and if any clause, sentence, paragraph or section of this measure, or an application thereof, shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, section or application adjudged invalid.