Maine LD746: An Act to Authorize a Local Option Sales Tax on Short-term Lodging to Fund Municipalities and Affordable Housing

What the bill says

An Act to Authorize a Local Option Sales Tax on Short-term Lodging to Fund Municipalities and Affordable Housing" Amend the bill in section 1 in §1822 by striking out all of subsection 2 (page 1, lines to 12 in L.D.) and inserting the following: '2. Authorization to impose local option sales tax. A municipality by referendum conducted pursuant to subsection 8 may impose a local option sales tax of 2% on the value of rental of living quarters in any hotel, rooming house and tourist and trailer camp, including casual rentals. A. A local option sales tax may not be imposed in the unorganized terr.

From the engrossed text:

An Act to Authorize a Local Option Sales Tax on Short-term Lodging to Fund Municipalities and Affordable Housing" Amend the bill in section 1 in §1822 by striking out all of subsection 2 (page 1, lines to 12 in L.D.) and inserting the following: '2. Authorization to impose local option sales tax. A municipality by referendum conducted pursuant to subsection 8 may impose a local option sales tax of 2% on the value of rental of living quarters in any hotel, rooming house and tourist and trailer camp, including casual rentals. A. A local option sales tax may not be imposed in the unorganized territory. B. A local option sales tax may be imposed only on a year-round basis. A municipality may not adopt a seasonal or part-year local option sales tax.' Amend the bill in section 1 in §1822 in subsection 3 in the last line (page 1, line 15 in L.D.) by striking out the following: "section" and inserting the following: 'sections 1764 and' Amend the bill in section 1 in §1822 in subsection 3 in the last line (page 1, line 15 in L.D.) by inserting after the following: "1811." the following: 'A taxpayer who reports sales tax collected on casual rentals on that taxpayer's individual income tax return pursuant to section 1951-A, subsection 3 is not …

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Sponsors

• Gary Friedmann (D, 14) · primary sponsor