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As of May 26, 103 of the 351 cities and towns in Massachusetts have adopted the .75 percent local option meals tax.

For a list of those communities and when the adoption vote took place, click here.

The rate of adoption has been fairly steady since the Legislature approved the option last summer. The first deadline for enrollment was Aug. 31 of last year, with a new deadline taking place every three months thereafter, and the next deadline falling on May 31.

Communities that adopt by May 31 will be eligible to begin collection on July 1.

Some $11.3 million has already been returned to cities and towns who have approved the local option and been in the program long enough to receive a quarterly revenue distribution.

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