We reiterate our editorial opinion first expressed last October regarding the local option meals tax. The question should not be just the 0.75 percent addition to meals tax, it should also be the available 6 percent addition to the rooms tax, and Harvard should expect to collect its share of taxes on meals and rooms in all of Harvard, including the part that lies within the Devens Regional Enterprise Zone. There are more than 100 rooms there now, and more on the way. Even the most conservative occupancy projections could generate tens of thousands of new revenue annually, and there is no reason Harvard should not have this new income source.

While Section 21 of Ch. 498 says the towns cannot assess fees or taxes on businesses located in Devens, it also says, “Towns shall not be required to incur any costs or expenses related to the provision of municipal services within Devens...”

From the start, Harvard has provided voter services to Devens residents without compensation, and now Harvard provides educational services for Devens students. And while MassDevelopment pays a cost per pupil for this service, compensation for the eventual capital cost for expanded classroom space is not provided. Allowing Harvard to collect meals and rooms tax on Devens hotels and restaurants would be a step in this direction.

We should levy the tax, and see what happens.