CHAPTER 147
H.P. 961 - L.D. 1274
Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, Maine wild blueberry growers have petitioned the Legislature to increase the blueberry tax in order to provide additional funding for the Wild Blueberry Commission of Maine to conduct increased advertising and promotion of wild blueberries; and
Whereas, Maine wild blueberry growers produced a record crop of blueberries in 2000 and expect another large crop in 2001; and
Whereas, additional advertising and promotion funds are needed before and during the 2001 growing season in order to increase markets for wild blueberries; and
Whereas, it is necessary for the tax increase proposed in this Act to take effect for the 2001 growing season in order to provide additional funds in a timely manner; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4303, as amended by PL 1997, c. 511, §11, is further amended to read:
There is levied and imposed a tax at the rate of 1/2¢ 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the wild blueberries are processed.
Sec. 2. 36 MRSA §4303-A, as amended by PL 1997, c. 511, §12, is further amended to read:
There is levied and imposed an additional tax at the rate of 1/2¢ 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the berries are processed, and may not be deducted from the purchase price or collected from the seller under section 4306.
Sec. 3. 36 MRSA §4306, as amended by PL 1997, c. 511, §15, is further amended to read:
§4306. Tax deducted from purchase price
Each processor or shipper purchasing wild blueberries and paying or becoming liable to pay the tax imposed by section 4303 shall charge and collect from the seller a tax at the rate of 1/2¢ 3/4¢ per pound, to be deducted from the purchase price of all wild blueberries subject to the tax purchased by the processor or shipper.
Sec. 4. 36 MRSA §4307, as amended by PL 1997, c. 511, §16, is further amended to read:
§4307. Records and reports; payment of tax
Every processor or shipper shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of wild blueberries grown, purchased or sold by that processor or shipper during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to the purchase or sale as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the tax at the rate of 1¢ 1 1/2¢ per pound upon all wild blueberries reported as grown, sold or purchased.
Sec. 5. Allocation. The following funds are allocated from Other Special Revenue funds to carry out the purposes of this Act.
2001-02 2002-03
WILD BLUEBERRY COMMISSION OF MAINE
Wild Blueberry Commission of Maine
All Other $420,000 $440,000
Allocates additional funds for the commission.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective May 14, 2001.
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