An Act To Provide Property Tax Relief to Maine's Working Families
Sec. 1. 36 MRSA §683, sub-§1, as amended by PL 2009, c. 213, Pt. YYY, §1 and affected by c. 652, Pt. A, §63, is further amended to read:
Sec. 2. 36 MRSA §1752, sub-§1-I is enacted to read:
(1) Admission fees to entertainment venues and performances, including theaters, movies, lectures, concerts, festivals, amusement parks, water parks, fairgrounds, except for licensed agricultural fairs, racetracks, carnivals, circuses, sports activities, stadiums, amphitheaters, museums, planetariums, animal parks, petting zoos, aquariums, historical sites and convention centers;
(2) Fees charged for participation in or entry to golf courses, miniature golf courses, bowling alleys, swimming pools, skating rinks, ski lifts, billiard parlors, gymnasiums, go-cart courses, tennis and racquetball courts and paintball;
(3) Admission fees charged for exhibition shows, such as auto, boat, camping, home, garden, animal and antique shows;
(4) Fees charged for scenic and sight-seeing excursions, including aircraft, helicopter, balloon, blimp, watercraft, railroad, bus, trolley and wagon rides, whitewater rafting and guided recreation, but excluding scenic and sight-seeing excursions on federally navigable waters;
(5) Fees charged for entertainment services such as those provided by bands, orchestras, disc jockeys, comedians, clowns, jugglers, children's entertainers and ventriloquists; and
(6) Proceeds from arcade games.
(1) Admission to a licensed agricultural fair or charges for participation in any events or activities occurring at the fair organized by a school or incorporated nonprofit organization if all the proceeds from the event or activity are used for the charitable purposes of the school or organization;
(2) Fees charged by health clubs, fitness centers and other facilities and swimming pools associated with those clubs, centers or facilities that are intended predominantly for human physical training and improvement rather than recreation and play; or
(3) Admission to:
(a) Museums and aquariums operated by a governmental entity or incorporated nonprofit organization;
(b) Concerts, dance productions, theatrical productions, sports activities or similar events or activities organized and performed by a school or incorporated nonprofit organization if all proceeds of the event or activity are used for the charitable purposes of that school or organization; or
(c) Festivals and special events organized by governmental entities, schools or incorporated nonprofit organizations if all the proceeds of the festival or special event are directed to support a charitable purpose.
Sec. 3. 36 MRSA §1752, sub-§17-B, as amended by PL 2013, c. 156, §2, is further amended to read:
Sec. 4. Application. That section of this Act that amends the Maine Revised Statutes, Title 36, section 683, subsection 1 applies to property tax years beginning on or after April 1, 2016.
Sec. 5. Effective date. This Act takes effect October 1, 2015.
SUMMARY
This bill increases the exemption amount available under the Maine resident homestead property tax exemption from $10,000 to $20,000. Currently, the State reimburses municipalities 50% of the taxes lost by reason of the homestead exemption. In order to offset the increased cost to the State of the doubling of the homestead exemption, this bill also imposes the sales and use tax on amusement, entertainment and recreation services, such as admission fees to entertainment venues and performances, including movies, theaters and amusement parks, participation fees, including for bowling, golf or skiing, and fees for entertainment services, including those provided by bands, orchestras, disc jockeys and comedians.