An Act To Allow Regional Service Center Municipalities To Assess an Additional One Percent Sales Tax for Infrastructure Costs
Sec. 1. 36 MRSA §1819 is enacted to read:
§ 1819. Municipal local option sales tax; service center communities
For purposes of this subsection, "costs of administering this section" means the lesser of the actual cost to the assessor of administering this section and 2% of the total revenue generated by participating municipalities.
The petition process and voting must be held and conducted in accordance with Title 30-A, sections 2528, 2529 and 2532 even if the municipality has not accepted the provisions of Title 30-A, section 2528. The voting at elections must be held and conducted in accordance with Title 21-A. The municipal clerk shall prepare the required ballots, which must contain substantially the following question:
"Do you favor a local option sales tax of up to 1% to be imposed by [insert name of municipality] for the purpose of funding local infrastructure costs?"
The voters shall indicate by a cross or check mark placed against the word "Yes" or "No" their opinion of the same. The municipal clerk shall make a return of the results, certify the results and send them to the Secretary of State. The Secretary of State shall forward the results to the assessor.
The local option sales tax may be discontinued by referendum conducted in the same manner as the referendum adopting the local option sales tax under this section.
This bill allows a municipality that is a service center community to impose a local option sales tax of no more than 1% by local referendum for the purpose of funding local infrastructure costs.