| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§20, as amended by PL 1991, c. 546, §20, is | | further amended to read: |
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| | | 20. Continuous residence; refunds and credits. Rental | | charged to any person who resides continuously for 28 days at any | one hotel, rooming house, tourist or trailer camp if: |
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| | A. The person does not maintain a primary residence at some | other location; or |
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| | B. The person is residing away from that person's primary | residence in connection with employment or education. |
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| | Tax paid by such | | during the initial 28-day period must be refunded by the | | retailer. Such a tax reported and paid to the State by the | | retailer may be taken as a credit by the retailer on the report | | filed by the retailer covering the month in which refund was made | to such |
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| | | This subsection applies to all rentals of any hotel, rooming | | house or tourist or trailer camp for occupancy on or after July | | 1, 1991 regardless of the date on which payment for the rental is | | made. |
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| | | Sec. 2. Application. Notwithstanding the Maine Revised Statutes, | | Title 36, section 1760, subsection 20, this Act applies to tax | | years beginning January 1, 2000. |
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| | | This bill expands the long-term lodging exemption from sales | | tax to include rentals by persons who maintain another primary | | residence and who are not renting in connection with employment | | or education. |
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