An Act to allow cities and towns to increase the local tax rate on meals with local approval

This bill amends Massachusetts tax law to allow cities and towns to increase their local meal tax rate by up to 1.25% after obtaining voter approval. It directly affects local governments and residents who pay meal taxes, as it creates a new option for municipalities to raise revenue through this specific tax. The key mechanism is adding "1.25 per cent" to the existing tax rate structure in Chapter 64L, enabling future local ballot measures on meal tax increases. This is a procedural change enabling future local decisions, not an immediate tax hike.