An Act To Amend the Laws Governing Groundwater Rights
Sec. 1. 36 MRSA c. 370-A is enacted to read:
EXTRACTION OF WATER FOR BOTTLING
§ 2831. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
§ 2832. Excise tax
§ 2833. Application of revenues
Sec. 2. Initial water extraction report. By January 1, 2016, a bottled water operator as defined in the Maine Revised Statutes, Title 36, section 2831, subsection 1 shall prepare and submit to the Department of Administrative and Financial Services, Bureau of Revenue Services a report according to procedures specified by the bureau showing the total gallons of water extracted by that operator for bottling in the previous calendar year.
Sec. 3. Application. That section of this Act that enacts the Maine Revised Statutes, Title 36, chapter 370-A applies to tax years beginning on or after January 1, 2016.
This bill creates an excise tax of 1¢ per gallon on the extraction of groundwater or surface water from springs or other underground sources in this State by a bottled water operator that extracted more than 1,000,000 gallons in the previous calendar year if the water is packaged for sale in containers of 5 gallons or less. The revenue from the tax is applied 25% to watershed and water quality protection, 50% to essential programs and services for kindergarten to grade 12 and 25% to the municipality where the water was extracted.