| | | 5. Transfers to funds. On the last day of each month, the | | Treasurer of State shall transfer to the Local Government Fund a | | percentage, as provided in this subsection, of the receipts from | | the taxes imposed under Title 36, Parts 3 and 8, Title 36, | | chapter 723 and Title 36, section 2552, subsection 1, paragraphs | | A to F, and credited to the General Fund without any reduction, | | except that the postage, state cost allocation program and | | programming costs of administering state-municipal revenue | | sharing may be paid by the Local Government Fund. Any amounts | | transferred to the Local Government Fund in excess of the annual | | growth ceiling must be transferred to the Disproportionate Tax | | Burden Fund. The percentage transferred to the Local Government | | Fund on the last day of each month is: |
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| | | A. For months beginning before July 1, 2007, 5.1%; and |
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| | | B. For months beginning on or after July 1, 2007, 5.2%. |
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| | | Sec. 6. 36 MRSA §113, sub-§4 is enacted to read: |
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| | | 4. Allowances for new technological models. The State | | Controller may transfer from the General Fund amounts authorized | | by the State Tax Assessor equal to monetary allowances paid to | | retailers and certified service providers as defined in section | | 1752 for new technological models pursuant to a contract between | | the governing board of the Streamlined Sales and Use Tax | | Agreement, authorized pursuant to chapter 921, and the retailer | | or certified service provider under that agreement, or subject to | | performance standards established by the governing board. For a | | period not to exceed 24 months following the voluntary | | registration through the Streamlined Sales and Use Tax | | Agreement's central registration process of a retailer that is | | not required to register by section 1754-B, the monetary | | allowance may include a percentage of tax revenue generated by | | the retailer. These amounts transferred must be deposited into a | | dedicated, nonlapsing account to be used solely for the purpose | | of paying these expenses. Interest earned on balances in the | | account accrues to the account. The assessor shall notify the | | State Controller of the amounts to be transferred pursuant to | | this section. |
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| | | Sec. 7. 36 MRSA §177, sub-§1, as amended by PL 1999, c. 708, §9, is | | further amended to read: |
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| | | 1. Generally. All sales and use taxes collected by a person | | pursuant to Part 3, all taxes collected by a person under color | | of Part 3 that have not been properly returned or credited to the | | persons from whom they were collected, all taxes collected by or | | imposed on a person pursuant to chapter 451 or 459, all fees | | collected pursuant to chapter 719 and all taxes collected by |
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