S.P. 726 - L.D. 1968
An Act to Implement a Reorganization of the Maine Sardine Council by the Maine Sardine Industry
Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the number of companies comprising the sardine industry continues to decline; and
Whereas, one of the main functions of the Maine Sardine Council, to certify the quality of Maine sardines, is no longer necessary since the implementation of the United States Food and Drug Administration's mandatory seafood inspection program on December 18, 1997; and
Whereas, the reorganization of the Maine Sardine Council is necessary as soon as possible in order to support changes that the Maine sardine industry has decided are in the industry's best interest; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 32 MRSA §4166, sub-§§1 and 3, as enacted by PL 1991, c. 446, Pt. C, §3, are repealed.
Sec. 2. 32 MRSA §4166, sub-§4-A, as enacted by PL 1993, c. 14, §2, is repealed.
Sec. 3. 32 MRSA §4167, sub-§5, as amended by PL 1993, c. 585, §6, is further amended to read:
5. Executive director; staff. The council may select and employ and fix the salary of an executive director-advertising and merchandising manager to administer the advertising, merchandising, research and development program. The executive director, with the consent of the council, may engage sufficient clerical personnel and other employees for the efficient performance of the executive director's duties. After July 1, 1994, employees of the council may not be considered state employees for any purpose, including the state civil service provisions of Title 5, Part 2 and Title 5, chapter 372, except as provided in paragraphs A and C. For the purposes of the Maine Tort Claims Act, the council is a "governmental entity" and its employees are "employees" as those terms are defined in Title 14, section 8102.
A. A person employed by the council on or after July 1, 1994 is a state employee for purposes of rights and benefits under the Maine State Retirement System under Title 5, Part 20 and for the
purposes of retirement health insurance pursuant to the state employee health insurance program under Title 5, chapter 13, subchapter II.
B. Paragraph A does not apply to a person who was employed by the council between July 1, 1994 and December 1, 1997 and who retired as a state employee before July 1, 1994.
C. A person employed by the council on or after March 1, 1998 is a state employee for purposes of rights and benefits under the state employees health insurance program under Title 5, chapter 13, subchapter II.
Sec. 4. 32 MRSA §4167-A, as amended by PL 1995, c. 307, §11, is repealed.
Sec. 5. 32 MRSA §4168, as amended by PL 1995, c. 307, §§12 to 14, is repealed.
Sec. 6. 32 MRSA §4169, as amended by PL 1995, c. 307, §15, is repealed.
Sec. 7. 32 MRSA §4170, as amended by PL 1995, c. 307, §16, is repealed.
Sec. 8. 32 MRSA §4170-A, as enacted by PL 1993, c. 14, §10, is repealed.
Sec. 9. 36 MRSA §4695, 2nd paragraph, as amended by PL 1995, c. 307, §20, is further amended to read:
An excise tax of 30¢ 15¢ per case is levied and imposed upon the privilege of packing sardines and an excise tax of 10¢ 15¢ per case is levied and imposed upon the privilege of packing kippers, steaks or other canned herring products.
Sec. 10. 36 MRSA §4697, as amended by PL 1995, c. 307, §22, is further amended to read:
§4697. Reports of production and payment of tax
Every packer shall, on or before the last day of each month, report to the State Tax Assessor the quantity of sardines, kippers, steaks or other canned herring products packed by the packer during the preceding calendar month, on forms furnished by the State Tax Assessor, and pay to the State Tax Assessor the tax of 30¢ 15¢ per case on all sardines reported as packed and 10¢ per case on all kippers, steaks or other canned herring products reported as packed. If the State Tax Assessor determines that overpayment of tax has been made, the State Tax Assessor shall make a refund. In making additional assessment or refund determinations, the State Tax Assessor shall rely on the records of the Maine Sardine Council concerning the quantity of sardines, kippers, steaks or other canned herring products packed in each sardine plant that is for sale and suitable for human consumption. Any packer may pay to the State Tax Assessor in advance a sum of money based on an estimate of the packer's tax for a given number of months and this sum is a credit against future monthly reports of that packer.
Sec. 11. PL 1993, c. 585, §11, sub-§3, 4th and 5th sentences are repealed.
Sec. 12. Allocation. The following funds are allocated from Other Special Revenue to carry out the purposes of this Act.
1997-98 1998-99
MAINE SARDINE COUNCIL
Maine Sardine Council
All Other ($62,500) ($125,000)
Deallocates funds to reflect reductions in the council's statutory authorities and its revenue.
Sec. 13. Transfer of retirement liabilities. The following assets, liabilities and accounts as of March 1, 1998 must be transferred to the state regular retirement plan for state employees:
1. The retirement liabilities related to employees of the Maine Sardine Council who are state employees pursuant to the Maine Revised Statutes, Title 32, section 4167, subsection 5, paragraph A;
2. The assets of the consolidated retirement plan for participating local districts derived from or related to the Maine Sardine Council as a participating local district; and
3. All Maine Sardine Council employee contribution accounts in the consolidated retirement plan for participating local districts derived from or related to the Maine Sardine Council as a participating local district.
Sec. 14. Contributions to the state retirement plan. A person employed by the Maine Sardine Council on or after March 1, 1998 is covered under the state regular retirement plan for state employees. The Maine Sardine Council shall make employer retirement contributions at the state regular retirement plan employer contribution rate. Council employees shall make employee contributions at the state regular retirement plan employee contribution rate.
Sec. 15. Retirement health insurance. Any costs associated with coverage of employees of the Maine Sardine Council under the state employee health insurance program under the Maine Revised
Statutes, Title 5, chapter 13, subchapter II for the purposes of retirement health insurance for the period from July 1, 1994 to March 1, 1998 must be paid by the council pursuant to an agreement between the council and the Department of Administrative and Financial Services.
Sec. 16. Retroactivity. That section of this Act that enacts the Maine Revised Statutes, Title 32, section 4167, subsection 5, paragraph A is retroactive to July 1, 1994. Those sections of this Act that require the transfer of retirement liabilities by March 1, 1998; that require contributions to the Maine State Retirement System by the Maine Sardine Council by March 1, 1998; and that require costs associated with coverage of employees and the council to be paid by the council are retroactive to March 1, 1998.
Sec. 17. Retroactivity; transition. That part of this Act that amends the Maine Revised Statutes, Title 36, section 4697 applies retroactively to January 1, 1998. The State Tax Assessor shall credit to a packer of sardines any amount of tax paid under Title 36, section 4697 that is in excess of the 15¢ tax per case on all sardines reported as packed between January 1, 1998 and the effective date of this Act. Any amount credited to a packer of sardines under this section must be applied to any future tax due from that packer of sardines pursuant to Title 36, section 4697.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective April 3, 1998.
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