An Act authorizing the town of Lynnfield to impose a local sales tax upon restaurant meals originating within the town

This bill authorizes the town of Lynnfield to collect a 1.5% sales tax on restaurant meals prepared and sold within its borders. The tax applies to vendors who serve these meals, requiring them to submit the collected funds to the state commissioner alongside their regular state sales tax payments. The legislation explicitly exempts sales that are already tax-free under existing state laws, ensuring no double taxation occurs. By overriding previous state restrictions, the measure allows Lynnfield to generate additional local revenue specifically from dining establishments operating in the town.