The bill titled "An Act authorizing the town of Charlemont to establish a tax on commercial recreation services" allows the town of Charlemont to impose a 3% tax on the ticket price for guided or unguided commercial recreational activities, such as skiing, ziplining, and whitewater rafting. This tax is in addition to any existing sales tax and requires vendors to separately state the tax on sales records. Vendors must remit the collected tax to the town's collector by the 20th of each month, along with a return that includes their taxpayer identification number and total sales information. The bill also outlines penalties for late filing and payment of the tax, as well as provisions for the town to impose liens on vendors' properties for unpaid taxes.

Furthermore, the bill stipulates that it must be approved by the qualified voters of Charlemont during the next regular municipal election. If a majority of voters accept the act, the provisions will take effect. The town counsel is tasked with preparing a summary of the act to accompany the ballot question. This legislation aims to provide Charlemont with a new revenue source to support local services and infrastructure related to commercial recreation.