121st Maine Legislature
		Office of Fiscal and Program Review
		LD 1333
		An Act To Allow Municipalities To Provide Property Tax Relief through a Local Option Sales Tax
		LR 0577(01)
		Fiscal Note for Original Bill
		Sponsor: Sen. Strimling of Cumberland
		Committee: Taxation
		Fiscal Note Required: Yes
Fiscal Note
Undetermined current biennium cost increase - General Fund
Undetermined current biennium cost increase - Other Special Revenue fund
Fiscal Detail and Notes
	Maine Revenue Services will require additional General Fund appropriations beginning as early as fiscal year 2003-04 to support the administrative costs involved with administering a local option sales and use tax.  The amount can not be determined at this time and will depend on the voters and on the number of municipalities that participate.  It is likely the annual administrative costs will exceed $140,000.  Once the local tax starts generating revenue, the administrative costs can be shifted from the General Fund to Other Special Revenue.