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The City Council’s Legislative & Legal Affairs Committee on Tuesday held its first public hearing on whether Marlborough should institute a local meals tax. Since 2009, cities and towns have had the option to impose a 0.75 percent levy on top of the 6.25 percent state meals tax. City officials say the tax would bring in about $700,000 in new revenue annually. Under the proposal being considered by the City Council, the proceeds would go into a fund dedicated to recreation and athletics facilities.