PART AA

Part AA increases the cigarette tax by $1 per pack of 20 cigarettes effective September 19, 2005. It also increases the other tobacco tax from 16% of the wholesale price to 20% and the tax on smokeless tobacco from 62% to 78% of the wholesale price.

PART BB

Part BB requires the Maine Municipal Bond Bank to transfer $5,900,000 from the School Revolving Renovation Fund account representing audit recoveries from major school construction projects paid by General Fund appropriations to the General Fund no later than October 31, 2005.

PART CC

Part CC eliminates the General Fund appropriations to the Department of Public Safety for the cost of conducting background checks and fingerprinting for certain school employees. It also establishes a $55 fee for the costs of the fingerprinting and background checks to be paid by the applicant and establishes a nonlapsing dedicated account within the Department of Education to be used to reimburse the State Bureau of Identification for the cost of conducting the fingerprinting and background checks.

PART DD

Part DD reduces the amount of state-municipal revenue sharing distributed from the Local Government Fund, "Revenue Sharing 1," during fiscal year 2006-07 by $5,000,000. This transfer does not affect the amounts transferred from the Disproportionate Tax Burden Fund, "Revenue Sharing 2," or the amounts transferred to the Fund for the Efficient Delivery of Local and Regional Services.

PART EE

Part EE requires the State Controller to transfer $2,335,918 in fiscal year 2005-06 and $2,451,935 in fiscal year 2006-07 from the Fund for the Efficient Delivery of Local and Regional Services to the unappropriated surplus of the General Fund.