LEGAL IMPACT. Background. The City has imposed a Utility Users Tax (UUT) since 1991. The voters approved the UUT at a maximum rate of 6% in November of 1996. There are cross-references in the existing UUT to certain federal laws.
Gloucester, Massachusetts. Gloucester /ËÉ¡lÉstÉr/ is a city on Cape Ann in Essex County, Massachusetts, in the United States. It is part of Massachusetts' North Shore. The population was 28,789 at the 2010 U.S. Census. An important center of the fishing industry and a popular summer destination, Gloucester consists of an urban core on the north side of the harbor and the outlying neighborhoods of Annisquam, Bay View, Lanesville, Folly Cove, Magnolia, Riverdale, East Gloucester, and West Gloucester.
Salem, MA. Salem is a city in Essex County, Massachusetts, United States. The population was 40,407 at the 2000 census. It and Lawrence are the county seats of Essex County. Home to Salem State University, the Salem Willows Park and the Peabody Essex Museum, Salem is a residential and tourist area which includes the neighborhoods of Salem Neck, The Point, South Salem and North Salem, Witchcraft Heights, Pickering Wharf, and the McIntire Historic District (named after Salem's famous architect and carver, Samuel McIntire).