An Act To Require Bicyclists To Contribute to the Improvement of Bikeways
Sec. 1. 23 MRSA §613 is enacted to read:
§ 613. Bikeway construction surcharge; fund
Sec. 2. Rulemaking. The State Tax Assessor shall adopt routine technical rules pursuant to the Maine Revised Statutes, Title 5, chapter 375, subchapter 2-A to implement the provisions regarding the imposition and collection of the surcharge imposed pursuant to Title 23, section 613, subsection 2, including revising the sales tax return to allow for a retailer to indicate what portion of the return is attributable to the surcharge imposed pursuant to Title 23, section 613, subsection 2.
Sec. 3. Effective date. This Act applies to retail sales of bicycles occurring on or after October 1, 2011.
This bill imposes a 2% surcharge on the retail sale of bicycles. The proceeds are to be used by the Department of Transportation to construct, improve and maintain bikeways for use primarily by bicyclists and pedestrians.