| | | Sec. A-72. Application. This Part applies to school budgets passed | | for the fiscal year beginning July 1, 2005, and thereafter. |
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| | | Sec. A-73. Effective date. Except for that portion of this Part that | | enacts the Maine Revised Statutes, Title 20-A, section 15754 and | | that portion that amends Title 30-A, section 2181, subsection 4, | | paragraph E, and except for sections 66 to 71, this Part takes | | effect July 1, 2005. |
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| | | Sec. B-1. 36 MRSA §1752, sub-§1-H is enacted to read: |
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| | | 1-H.__Amusements.__"Amusements" means use of pleasure | | aircraft, bowling, billiards, sports and recreational activities, | | basic cable television services, basic satellite television | | services, theaters, entertainment, motion pictures, commercial | | amusements, commercial participant amusements, sightseeing, | | spectator sports, arcades, taxidermy and swimming pool | | installation, repair, cleaning and maintenance. |
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| | | Sec. B-2. 36 MRSA §1752, sub-§17-B, as enacted by PL 2003, c. 673, Pt. | | V, §19 and affected by §29, is amended to read: |
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| | | 17-B. Taxable service. "Taxable service" means the rental of | living quarters in a hotel, rooming house, | | camp; the transmission and distribution of electricity; the | | rental or lease of an automobile; amusements; and the sale of | | prepaid calling service. |
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| | | Sec. B-3. 36 MRSA §1811, first ¶, as amended by PL 2001, c. 439, Pt. | | TTTT, §2 and affected by §3, is further amended to read: |
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| | | A tax is imposed on the value of all tangible personal | | property and taxable services sold at retail in this State. The | | rate of tax is 7% on the value of liquor sold in licensed | | establishments as defined in Title 28-A, section 2, subsection | | 15, in accordance with Title 28-A, chapter 43; 7% on the value of | | rental of living quarters in any hotel, rooming house or tourist | | or trailer camp; 7% on the value of the rental for recreational | | purposes of boat moorings and docks; 10% on the value of rental | | for a period of less than one year of an automobile; 7% on the | value of prepared food; and 5% | | tangible personal property and taxable services. Value is | | measured by the sale price, except as otherwise provided. |
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| | | Sec. B-4. Effective date. This Part takes effect March 1, 2006. |
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