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Promotion Fund an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax imposed on tangible personal property and taxable services pursuant to Title 36, section 1811, for the last 6 months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30-A, section 5681, subsection 5. Beginning July 1, 2014 and every July 1st thereafter until, and including, July 1, 2017, the State Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax imposed on tangible personal property and taxable services pursuant to Title 36, section 1811, for the first 6 months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30-A, section 5681, subsection 5. On July 1, 2018, the State Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax imposed on prepared food for the first 6 months of the prior fiscal year plus 5% of the 9% tax imposed on the rental of living quarters between July 1, 2017 and September 30, 2017 and 5% of the 10% tax imposed on the rental of living quarters between October 1, 2017 and December 31, 2017 pursuant to Title 36, section 1811 after the reduction for the transfer to the Local Government Fund as described by Title 30-A, section 5681, subsection 5. Beginning October 1, 2018 and every October 1st thereafter, the State Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax imposed on prepared food and 5% of the 10% tax imposed on the rental of living quarters pursuant to Title 36, section 1811, for the last 6 months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30-A, section 5681, subsection 5. Beginning July 1, 2019 and every July 1st thereafter, the State Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax imposed on prepared food and 5% of the 10% tax imposed on the rental of living quarters pursuant to Title 36, section 1811, for the first six months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30-A, section 5681, subsection 5. The tax amount must be based on actual sales for that fiscal year and may not consider any accruals that may be required by law. The amount transferred from General Fund sales and use tax revenues does not affect the calculation for the transfer to the Local Government Fund. Sec. E-2. 36 MRSA §1752, sub-§ 8-A, as repealed and replaced by PL 2001, c. 439, Pt. TTTT, §1 and affected by § 3, is amended to read: 8-A. Prepared food. "Prepared food" means: A. Meals served on or off the premises of the retailer; B. Food and drinks that are prepared by the retailer and ready for consumption without further preparation; C. All food and drinks sold from an establishment whose by a retailer at a particular retail location when the sales of food and drinks at that location that are prepared by the retailer account for more than 75% of the establishment's gross receipts reported with respect to that location by the retailer, and. D. Liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43. 36 of 230
"Prepared food" does not include bulk sales of grocery staples. Sec. E-3. 36 MRSA §1811 as amended by PL 2015, c. 267, Pt. OOOO, is repealed and the following is enacted in its place: §1811. Sales tax A tax is imposed on the value of all tangible personal property and taxable services sold at retail in this State. Value is measured by the sale price, except as otherwise provided by this section. A. For sales occurring on or after October 1, 2013 and before October 1, 2017, the rate of tax is: (1) 8% on the value of prepared food and 8% on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43; (2) 9% on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; (3) 10% on the value of rental for a period of less than one year of an automobile, of a pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles or of a loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer’s or dealer’s warranty; and (4) 5.5% on the value of all other tangible personal property and taxable services. B. For sales occurring on or after October 1, 2017, the rate of tax is: (1) 8% on the value of prepared food; (2) 10% on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; (3) 10% on the value of rental for a period of less than one year of an automobile, of a pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles or of a loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer’s or dealer’s warranty; and (4) 5.5% on the value of all other tangible personal property and taxable services. The value of rental for a period of less than one year of an automobile or of a pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles is the total rental charged to the lessee and includes, but is not limited to, maintenance and service contracts, drop-off or pick-up fees, airport surcharges, mileage fees and any separately itemized charges on the rental agreement to recover the owner’s estimated costs of the charges imposed by government authority for title fees, inspection fees, local excise tax and agent fees on all vehicles in its rental fleet registered in the State. All fees must be disclosed when an estimated quote is provided to the lessee. The value of the rental or lease of an automobile for one year or more is the following: the total monthly lease payment multiplied by the number of payments in the lease or rental, the 37 of 230
Page 1 and 2: An Act Making Unified Appropriation
Page 3 and 4: Sec. C-3. Local and state contribut
Page 5 and 6: education mill rate must be applied
Page 7 and 8: (2) For fiscal year 2018-19, the ta
Page 9 and 10: Sec. C-23. 20-A MRSA §1051, sub-§
Page 11 and 12: 3. Components to be reviewed beginn
Page 13 and 14: C. The commissioner shall pay only
Page 15 and 16: B. Beginning in fiscal year 2013-14
Page 17 and 18: available and apply the adjustment
Page 19 and 20: C. The funds for adjustments under
Page 21 and 22: provide the Commissioner of Educati
Page 23 and 24: 1-G. Single individuals and married
Page 25 and 26: (b) An amount equal to the aggregat
Page 27 and 28: $75,000 or more $4,840 plus 8.33% o
Page 29 and 30: except that for tax years beginning
Page 31 and 32: of the dwelling to transfer the pro
Page 33 and 34: Sec. D-21. 36 MRSA § 5403, sub-§
Page 35: Section 17 amends the income tax cr
Page 39 and 40: and maintenance contracts pertainin
Page 41 and 42: approved or supervised by the schoo
Page 43 and 44: (14) The sale of repair parts used
Page 45 and 46: (2) All receipts, cash, credits and
Page 47 and 48: Sec. E-27. Application. This Part a
Page 49 and 50: 6. Driver's license or Maine State
Page 51 and 52: 5. Determination of exemption for c
Page 53 and 54: A. "Eligible business equipment" me
Page 55 and 56: G. A person that provides telecommu
Page 57 and 58: Reimbursements under this chapter t
Page 59 and 60: Sec. J-8. 36 MRSA §151, sub-§2, E
Page 61 and 62: 2. With respect to any written stat
Page 63 and 64: Services, Information Services prog
Page 65 and 66: F. Twenty percent to the Tax Relief
Page 67 and 68: 3. Current biennium adjustments. No
Page 69 and 70: "director," is empowered with such
Page 71 and 72: may refuse to include that risk in
Page 73 and 74: 3. Interim coverage. The directorSt
Page 75 and 76: PART R read: Sec. R-1. 1 MRSA §534
Page 77 and 78: Executive Director of the Maine Con
Page 79 and 80: 3. Information technology leadershi
Page 81 and 82: C. Emergency Needs. Notwithstanding
Page 83 and 84: commissioner, and provide geographi
Page 85 and 86: As used in this subchapter, unless
Page 87 and 88:
(3) Data content, metadata and secu
Page 89 and 90:
(7) One member representing public
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conserve state expenditures through
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B. Director, Bureau of Human Resour
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PART T Sec. T-1. 36 MRSA §112, sub
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PART W Sec. W-1. 5 MRSA §21, sub-
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B. Serve the ongoing and growing ne
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plan under section 9218; 3. Investm
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D. Facilitate broader access for th
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A. Deposit 5% of the funds received
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PART Z SUMMARY This Part authorizes
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PART CC SUMMARY This Part continues
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Sec. GG-2. 5 MRSA §282, sub-§9, a
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PART HH SUMMARY This Part eliminate
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1. Fund created. A fund is establis
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The Treasurer of State shall establ
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PART LL SUMMARY This Part consolida
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PART OO SUMMARY This Part consolida
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PART RR read: Sec RR-1. 10 MRSA §2
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PART TT Sec. TT-1. 33 MRSA §479-C,
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PART YY Sec. YY-1. Department of Ag
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and the Office of Chief Medical Exa
Page 131 and 132:
additional services sought by a per
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category of General Fund accounts,
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PART NNN SUMMARY This Part requires
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PART TTT Sec. TTT-1. 20-A MRSA §72
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PART XXX Sec. XXX-1. 5 MRSA §12004
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and other drug education, evaluatio
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7. Appeal procedure and action. An
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PART CCCC Sec. CCCC-1. 22 MRSA §15
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evidence specified in section 37853
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Sec. FFFF-7. 22 MRSA §3763, sub-§
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Each individual participating in an
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Sec. FFFF-18. 22 MRSA §3788, sub-
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ASPIRE-TANF program. The bill provi
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Sec. KKKK-3. 22 MRSA §3762, sub-§
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2. It authorizes the Department of
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PART TTTT Sec. TTTT-1. Emergency ru
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7. Staff counsel. "Staff counsel" m
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H. Standards considered necessary a
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executive director of the commissio
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3. Chief Public Defender duties and
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A. As the Chief Public Defender det
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The application fee may be waived b
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PART WWWW SUMMARY This Part authori
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collected under this subsection mus
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(1) Chair, Maine Unemployment Insur
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egulations. The decision of the com
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A-1. (6) The claimant was hired by
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consecutive-month period ending Jun
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Equal to or Less 1.39- 1.25- 1.11-
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contribution rate in any year, unle
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12 55.01 60.00 .90 .91250 .9250 13
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grants the review, the employer mus
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3. Surcharges on Nonresident Lobste
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B. For a nonresident supplemental s
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6. Third-party inspector. "Third-pa
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Sec. GGGGG-5. 10 MRSA §9723, sub-
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Building Codes and Standards Board
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F. Collect all licensing and regist
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PoliceGambling Control Board may al
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location. An organization may only
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3. Immediate suspension or revocati
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PoliceGambling Control Board detail
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8. Licensee. "Licensee" means a fir
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3. Operation of electronic video ma
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A. The super cribbage tournament ma
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3. Rules. The Chief of the State Po
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Any change, modification or alterat
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C. Immediately suspend or revoke a
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3. Advertising and solicitation. Ad
Page 229 and 230:
Sec. NNNNN-2. 25 MRSA, §1509-A, as
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