Public Laws

124th Legislature

First Regular Session


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Chapter 213

H.P. 274 - L.D. 353

PART S

Sec. S-1. 30-A MRSA 5681, sub-2, C, as amended by PL 2007, c. 662, 1, is repealed.

Sec. S-2. 30-A MRSA 5681, sub-2, D, as amended by PL 2007, c. 662, 1, is repealed.

Sec. S-3. 30-A MRSA 5681, sub-3, as amended by PL 2005, c. 266, 1, is further amended to read:

3.Revenue-sharing funds. To strengthen the state-municipal fiscal relationship pursuant to the findings and objectives of subsection 1, there is established the Local Government Fund. To provide additional support for municipalities experiencing a higher-than-average property tax burden, there is established the Disproportionate Tax Burden Fund. To assist those municipalities that collaborate with other municipalities, counties or state agencies to obtain savings in the cost of delivering local and regional governmental services there is established the Fund for the Efficient Delivery of Local and Regional Services, which is administered pursuant to chapter 231.

Sec. S-4. 30-A MRSA 5681, sub-5, as amended by PL 2007, c. 240, Pt. S, 1 and 2, is further amended to read:

5.Transfers to funds. On No later than the last 10th day of each month, the Treasurer of State Controller shall transfer to the Local Government Fund a percentage, as provided in this subsection, 5% of the receipts during the previous month from the taxes imposed under Title 36, Parts 3 and 8, and Title 36, section 2552, subsection 1, paragraphs A to F and L, and credited to the General Fund without any reduction, except that the postage, state cost allocation program and programming costs of administering state-municipal revenue sharing may be paid by the Local Government Fund. Any A percentage share of the amounts transferred to the Local Government Fund in excess of the annual growth ceiling must be transferred to the Disproportionate Tax Burden Fund. The percentage transferred to the Local Government Fund on the last day of each month is: each month must be transferred to the Disproportionate Tax Burden Fund and distributed pursuant to subsection 4-B as follows:
A. For months beginning before July 1, 2009, 5.1%; and
B. For months beginning on or after July 1, 2009, 5.2%.
C. For months beginning on or after July 1, 2009 but before July 1, 2010, 15%;
D. For months beginning on or after July 1, 2010 but before July 1, 2011, 16%;
E. For months beginning on or after July 1, 2011 but before July 1, 2012, 17%;
F. For months beginning on or after July 1, 2012 but before July 1, 2013, 18%;
G. For months beginning on or after July 1, 2013 but before July 1, 2014, 19%; and
H. For months beginning on or after July 1, 2014, 20%.

Sec. S-5. 30-A MRSA 5681, sub-5-B, as amended by PL 2007, c. 240, Pt. NNN, 1, is repealed.

Sec. S-6. 30-A MRSA 5681, sub-5-Cis enacted to read:

5-C. Transfers to General Fund. For the months beginning on or after July 1, 2009, $18,758,840 in fiscal year 2009-10 and $25,260,943 in fiscal year 2010-11 from the total transfers pursuant to subsection 5 must be transferred to General Fund undedicated revenue. The amounts transferred to General Fund undedicated revenue each fiscal year pursuant to this subsection must be deducted from the distributions required by subsections 4-A and 4-B based on the percentage share of the transfers to the Local Government Fund pursuant to subsection 5. The reductions in this subsection must be allocated to each month proportionately based on the budgeted monthly transfers to the Local Government Fund as determined at the beginning of the fiscal year.

Sec. S-7. 30-A MRSA 6201, sub-6, as enacted by PL 2005, c. 266, 2, is amended to read:

6.Fund. "Fund" means the Fund for the Efficient Delivery of Local and Regional Services established by section 5681, subsection 3 6202.

Sec. S-8. 30-A MRSA 6202, as enacted by PL 2005, c. 266, 2, is amended to read:

6202. Fund source; nonlapsing; dedicated, special revenue account

There is established the Fund for the Efficient Delivery of Local and Regional Services to assist those municipalities that collaborate with other municipalities, counties or state agencies to obtain savings in the cost of delivering local and regional governmental services. The fund consists of revenues transferred from the Local Government Fund pursuant to section 5681, subsection 5-B General Fund and any funds received as contributions from private and public sources. Eligible investment earnings credited to the assets of the fund become part of the assets of the fund. Any balance remaining in the fund at the end of any fiscal year must be carried forward to the next fiscal year. The fund is a dedicated, special revenue account.

Sec. S-9. 30-A MRSA 6204, first , as enacted by PL 2005, c. 266, 2, is amended to read:

Except as otherwise provided by this section and section 5681, subsection 3, the fund is available solely for grants for qualifying projects. The department may use the fund to cover its costs of administration, including contracting for services to administer the grants.

Sec. S-10. 36 MRSA 700-B, sub-2, as enacted by PL 2005, c. 623, 1, is amended to read:

2.Transfer. The State Controller shall transfer amounts certified under subsection 1 to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from the General Fund undedicated revenue within the individual income tax category after the reduction for the transfer to the Local Government Fund required by Title 30-A, section 5681, subsection 5. The assessor and the Treasurer of State shall pay amounts required under section 694, subsection 5 and section 700-A.

Sec. S-11. 36 MRSA 2552, sub-1, J, as amended by PL 2007, c. 539, Pt. DDD, 7 and c. 627, 67, is repealed and the following enacted in its place:

J. Home support services; and

Sec. S-12. 36 MRSA 2552, sub-1, K, as repealed by PL 2007, c. 539, Pt. DDD, 8 and amended by c. 627, 68, is repealed.

Sec. S-13. 36 MRSA 2559, as amended by PL 2007, c. 539, Pt. DDD, 9, is further amended to read:

2559. Application of revenues

Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A to F and L to the Local Government Fund as provided by Title 30-A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue. On or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs G to J to the Medical Care Services Other Special Revenue Funds account, the Other Special Revenue Funds Mental Health Services - Community Medicaid program, the Medicaid Services - Mental Retardation program and the Office of Substance Abuse - Medicaid Seed program within the Department of Health and Human Services.

Sec. S-14. 36 MRSA 6203-A, as enacted by PL 2003, c. 673, Pt. BB, 2, is amended to read:

6203-A. Procedure for reimbursement

At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and administered by the State Controller from General Fund undedicated revenue within the individual income tax category. At least monthly, the assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this chapter. Interest may not be allowed on any payment made to a claimant pursuant to this chapter.

Sec. S-15. 36 MRSA 6656, sub-1, as enacted by PL 2005, c. 618, 20 and affected by 22, is amended to read:

1.Reimbursement claim. Notwithstanding any other provision of law, except as provided in section 6652 and section 6662, upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement under this chapter. The assessor shall determine the benefit for each claimant and shall certify to the State Controller the amounts to be transferred to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from General Fund undedicated revenue within the individual income tax category.

Sec. S-16. Effective date. This Part takes effect July 1, 2009 except that no transfers from undedicated revenue to the Local Government Fund pursuant to the Maine Revised Statutes, Title 30-A, section 5681, subsection 5 may be made in June 2009.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333