Municipalities in Maine can impose a local option sales tax of up to 0.5% on goods and services through a municipal referendum.
This bill amends the Maine Revised Statutes to allow municipalities to implement a local option sales tax of up to 0.5% on the sale of any goods or services that are taxable at the state level. The tax can only be imposed through a municipal referendum held on the first Tuesday in November. The referendum must specify how the revenue from the tax will be used. The tax applies on a year-round basis.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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