LD 82
pg. 2
Page 1 of 2 An Act to Allow Municipalities to Establish a Local Option Sales and Use Tax ... LD 82 Title Page
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LR 447
Item 1

 
The petition process and the voting at elections held in towns and
plantations must be held and conducted in accordance with Title 30-
A, sections 2528, 2529 and 2532 even if the municipality has not
accepted the provisions of section 2528.__The voting at elections
held in municipalities must be held and conducted in accordance
with Title 21-A.__The municipal clerk shall make a return of the
results, certify the results and send them to the Secretary of
State.__The Secretary of State shall forward the results to the
State Tax Assessor.__The municipal clerk shall prepare the required
ballots, which must contain substantially the following question:

 
"Do you favor a local option sales and use tax in the amount
of (figure)% ?"

 
The voters shall indicate by a cross or check mark placed against
the word "Yes" or "No" their opinion of the same.

 
The local option sales and use tax may be discontinued in the
same manner.

 
7.__Effective date of tax.__The tax authorized by this section
takes effect 120 days after the municipal referendum vote if it
is accepted by a majority of the local voters voting at the
election and the total number of votes cast for and against the
acceptance of the local option sales and use tax equals or
exceeds 20% of the total number of votes cast in that
municipality in the most recent gubernatorial election.

 
Sec. 2. Effective date. This Act takes effect October 1, 2001.

 
SUMMARY

 
This bill allows a municipality to adopt a local option sales
and use tax.


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