121st Maine Legislature
		Office of Fiscal and Program Review
		LD 1763
		An Act To Promote Responsible Pet Ownership
		LR 2206(02)
		Fiscal Note for Bill as Amended by Committee Amendment " "
		Committee: Taxation
		Fiscal Note Required: Yes
Fiscal Note
					Projections	Projections
			2003-04	2004-05	2005-06	2006-07
Net Cost (Savings)
	General Fund		$0	$10,791	$5,030	$5,145
Appropriations/Allocations
	General Fund		$0	$10,791	$5,030	$5,145
	Other Special Revenue Funds		$0	$10,200	$60,000	$60,000
Revenue
	Other Special Revenue Funds		$0	$60,000	$60,000	$60,000
Fiscal Detail and Notes
	This bill is expected to generate between $41,000 and $61,000 annually for the Companion Animal Sterilization Fund within the Department of Agriculture, Food and Rural Resources.  It may also reduce contributions to other dedicated check-off funds.  Maine Revenue Services will require $10,791 in fiscal year 2004-05 for the administrative costs associated with the additional check-off.  This fiscal estimate reflects these amounts as a General Fund cost.  If sufficient revenue is generated from the check-off to support the $5,000 per year transfer to Maine Revenue Services, the General Fund need would be minimal in fiscal year 2005-06 and beyond.
	The Department of Agriculture, Food and Rural Resources will need an Other Special Revenue Funds allocation of $10,200 for fiscal year 2004-05 and annual allocations of $60,000 starting in fiscal year 2005-06.  Although the new Companion Animal Sterilization Program is authorized to begin for the tax year starting on January 1, 2004, the department will not receive any of the voluntary check-off revenue until the collection of 2004 tax revenues is completed late in fiscal year 2004-05.