Sec. 1. 35-A MRSA §3203, sub-§2, ¶F, as enacted by PL 1999, c. 398, Pt. J, §2, is amended to read:

F. Evidence that the applicant is registered with the State Tax Assessor as a seller of tangible personal property pursuant to Title 36, section 1754-B, together with a statement that the applicant agrees to be responsible for the collection and remission of taxes in accordance with Title 36, Part 3 and Title 36, chapter 721 on all taxable sales of electricity made by the applicant to consumers located in this State.

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

CHAPTER 721

ELECTRIC ENERGY TAX

§4901. Energy tax

1. Tax imposed.__Beginning January 1, 2004, a tax is imposed on the retail sale by a competitive electricity provider of electricity generated using coal, oil or natural gas.__The tax is:

A.__Three-tenths of one cent per kilowatt hour on electricity generated using coal;

B.__Two-tenths of one cent per kilowatt hour on electricity generated using oil; and

C.__One-tenth of one cent per kilowatt hour on electricity generated using natural gas.

2.__Definitions.__For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings.

A.__"Competitive electricity provider" has the same meaning as under Title 35-A, section 3201, subsection 5.

B.__"Retail sale" has the same meaning as under section 1752, subsection 11.

§4902. Payment of tax; report to State Tax Assessor

1.__Monthly report.__Each competitive electricity provider selling electricity at retail in this State shall file with the State Tax Assessor, by the 15th day of each month, a report that