Sec. 1. 30-A MRSA §4215, sub-§5 is enacted to read:

5.__Residential subsurface waste water disposal system.__A permit may not be issued under this section for the installation of a subsurface waste water disposal system subject to the sprawl offset tax imposed by Title 36, chapter 721 unless the person applying for the permit pays the tax required by that chapter.

Sec. 2. 36 MRSA c.721 is enacted to read:

CHAPTER 721

SPRAWL OFFSET TAX

§4881.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Residential property.__"Residential property" means__a building or portion of a building that is intended to be occupied as a temporary or permanent residence by one or more individuals or families.__It does not include portions of buildings where sleeping facilities are not located.

2.__Subsurface waste water disposal system.__"Subsurface waste water disposal system" has the same meaning as in Title 30-A, section 4201.

§4882.__Tax

1.__Tax imposed.__A tax is imposed on the installation of any new subsurface waste water disposal system installed in the State after January 1, 2002.__The tax does not apply to the installation of systems that replace existing systems.

2.__Amount of tax.__The tax imposed under subsection 1 is computed as follows:

A.__Seven hundred fifty dollars per toilet installed or to be installed on residential property; and

B. One thousand dollars per toilet or urinal installed or to be installed on property that is not residential property.

3.__Exemption.__Subsurface waste water disposal systems installed within a growth area designated by a municipality under Title 30-A, chapter 187, subchapter 2, article 2 are exempt from the tax imposed by this section.