City of Pittsfield, MA Article X ROOM OCCUPANCY EXCISE [1]

[1] Section 1 of Ord. No. 700, adopted April 29, 1992, deleted Art. X, §§ 6-65—6-79 in its entirety, renumbered Art. XI, § 6-80 as Art. X, § 6-65 and also provided for the establishment of the department of personnel as set out in Ch. 16, Art. II, §§ 16-24—16-37 of this Code. Formerly, Art. X pertained to the department of administrative services and derived from section 1 of Ord. No. 451, adopted June 8, 1983.

Sec. 6-65 Established.

[Ord. No. 657, § 1, 4-26-1990; Ord. No. 1034, § I, 10-27-2009]

The provisions of Chapter 64G, Section 3A of the General Laws, are accepted, and there is hereby imposed a local room occupancy excise subject to the provisions of said chapter and all rules and regulations thereunder, at the rate of 6% of the total amount of rent for each such occupancy.

Sec. 6-65.1 Acceptance of sales tax on restaurant meals in City.

[Ord. No. 1041, § I, 8-10-2010]

The provisions of Chapter 64L, Section 2(a), of the General Laws, are accepted, and there is hereby imposed a sales tax, subject to the provisions of said chapter and all rules and regulations thereunder, upon the sale of restaurant meals originating within the City by a vendor at a rate of 0.75% of the gross receipts of the vendor from the sale of restaurant meals.