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Amend the bill by inserting after section 4 the following:
‘Sec. 5. 36 MRSA §4605, sub-§6, as amended by PL 1991, c. 376, §58, is further amended to read:
 
6. Records and reports.   Every shipper shall, on or before the last day of each month, report to the State Tax Assessor the quantity of potatoes received, sold or shipped by the shipper during the preceding calendar month and any additional information that the State Tax Assessor determines pertinent, on forms furnished by the State Tax Assessor. At the time of filing the report, each shipper shall pay to the State Tax Assessor a tax at the rate of $.05$.06 per hundredweight upon all potatoes reported as purchased, sold or shipped, subject to subsection 1.’
Amend the bill by striking out all of the emergency clause (page 2, lines 24 and 25 in L.D.) and inserting the following:
‘Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved except that those sections of this Act that amend the Maine Revised Statutes, Title 36, section 4605, subsections 1 and 6 take effect September 1, 2011.’
 
SUMMARY
This amendment revises the records and reporting section of the potato tax law for consistency with the rate change in the bill and specifies that the rate change does not take effect until September 1, 2011.
FISCAL NOTE REQUIRED
(See attached)