Sec. 1. 4 MRSA §58 is enacted to read:

§58.__Courthouse Security Fund

1.__Creation of fund.__The Courthouse Security Fund, referred to in this section as "the fund," is created under the jurisdiction and control of the Supreme Judicial Court.

2.__Source of fund.__The fund consists of:

A.__Funds collected pursuant to Title 36, section 1811-C from the sale of firearms and ammunition; and

B.__All money appropriated or allocated for inclusion in the fund, from whatever source.

3. Application of fund.__Money in the fund may be used to improve security and improve public safety at court facilities under the control of the State or a subdivision of the State.__ Money in the fund not needed to meet the requirements of this subsection may accrue interest and be invested in a manner permitted by law.

4. Revolving fund. The fund is a nonlapsing, revolving fund.

Sec. 2. 36 MRSA §1811-C is enacted to read:

§1811-C.__Firearm tax

In addition to the tax imposed pursuant to section 1811, a tax is imposed at the rate of 7% on the value of firearms and firearm ammunition sold by a licensed firearm dealer.__For purposes of this section, "firearm" has the same meaning as in Title 17-A, section 2, subsection 12-A and "firearm dealer" means a person who is licensed as a dealer under 18 United States Code, Section 923 or who is required to be licensed as a dealer under that section.__Revenue generated by this section must be allocated to the Courthouse Security Fund created in Title 4, section 58 for the purposes specified in that section.

SUMMARY

This bill creates the Courthouse Security Fund to be used to improve security and public safety at Maine court facilities. Revenue for the fund is generated by an additional sales tax of 7% on the sale of firearms and ammunition for firearms sold by licensed firearm dealers.