| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA c. 214 is enacted to read: |
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| | | LOCAL OPTION LIQUOR, MEALS AND LODGING TAX |
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| | | §1821.__Local option liquor, meals and lodging tax |
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| | | 1.__Municipalities authorized to adopt.__The legislative body | | of a municipality may impose a local option tax according to the | | provisions of this chapter on the same liquor, meals and lodging | | taxed under section 1811 when provided within the municipal | | corporate limits.__The tax may be applied at the rate of 0.5%, | | 1.0%, 1.5% or 2% in addition to the percentage rate applied by | | section 1811. |
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| | | 2.__Notify State Tax Assessor.__A municipality that imposes a | | local option tax under this section shall notify the State Tax | | Assessor at least 180 days before the local tax takes effect to | | provide the State with sufficient time to prepare for | | administration of the local tax. |
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| | | 3.__Administered by State.__Retailers in a municipality that | | has imposed a local option tax under this section shall pay the | | tax at the time and in the manner provided for the payment of | | state sales and use taxes on liquor, meals and lodging, and the | | local option tax must be in addition to all other taxes.__Taxes | | imposed pursuant to this section are subject to the same | | interest, penalty and administrative actions as are sales and use | | taxes pursuant to this Part. |
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| | | 4.__Payment to municipalities.__Each month the State Tax | | Assessor shall identify the amount of revenue actually collected | | and attributable to each municipality under this section, | | subtract the costs of administering this section and certify the | | net amount due each municipality to the Local Option Liquor, | | Meals and Lodging Tax Program under subsection 10.__The Treasurer | | of State shall make monthly payments from the program to the | | municipal treasurer of the net amounts certified by the State Tax | | Assessor and adjusted by this subsection.__Revenue collected | | pursuant to this section is not considered to be receipts from | | the taxes imposed under this Part and Part 8 to be transferred to | | the Local Government Fund pursuant to Title 30-A, section 5681. |
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| | | 5.__Use of local option liquor, meals and lodging tax revenue.__ | | The revenue raised by the adoption of a local option liquor, | | meals and lodging tax must be used by the municipality for the | | payment of principal and interest to holders |
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