Mass. Gen. Laws ch. 40 § 39J
In any city or town which accepts the provisions of this section, either by a vote of the city council, board of selectmen, board of water commissioners, or by vote of said city or town in a general election or town meeting, said city or town shall for the purposes of water conservation, water resource management, water resource planning and comprehensive financial management, adopt a pricing system which includes the costs of the provision of water and sewer services to the residents and industrial and commercial users of said city or town receiving said services. The definition of costs as used in this section shall include, but not be limited to, costs of pipe and related appurtenances, replacement stock for water and sewer, costs relating to the replacement and repair thereof including street work, maintenance of all equipment and related appurtenances necessary for the provision of water or the removal of wastewater services, all costs relating to the metering of water, all related costs of police and fire protection, all administrative costs relating to the collection of said water and sewer fees, all costs of chemicals relating to the treatment of water and wastewater, all costs relating to the personnel of the departments, as well as any long term planning costs for the continued provision of said services, and any costs of land acquisition relating to long range planning and future water supply development or wastewater treatment facilities.
Mass. Gen. Laws ch. 40, § 39J