LD 1595
pg. 9
Page 8 of 22 An Act To Rebalance Maine's Tax Code Page 10 of 22
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LR 2080
Item 1

 
Sec. G-2. 36 MRSA §6207, sub-§1, ķA-1, as amended by PL 2005, c. 2, Pt. E,
§4 and affected by §§7 and 8, is further amended to read:

 
A-1. Fifty percent of that portion of the benefit base that
exceeds 4% but does not exceed 8% of income plus 100% of
that portion of the benefit base that exceeds 8% of income
to a maximum payment of $2,000 $3,000.

 
Sec. G-3. Application. This Part applies to applications for
benefits filed on or after August 1, 2006.

 
PART H

 
Sec. H-1. 36 MRSA §1752, sub-§§1-H and 1-I are enacted to read:

 
1-H.__Amusements.__"Amusements" includes fees charged for
admission to sports and recreational activities; theaters and
public entertainment; commercial amusements; commercial
participant amusements; sightseeing; spectator sports; movies,
plays, concerts, museums, art galleries, fairs and sporting
events; and arcades, amusement rides, theme parks, water slides,
golf courses, bowling alleys, pool halls, skating rinks, ski
lifts, rafting and boat trips and guide services or any fees
charged for hire of such services when no admission fees will be
charged to the spectators or participants and fees charged for
rental of recreational equipment and facilities.

 
1-I.__Business support services.__"Business support services"
includes contracted services for business administrative support;
facilities; employment staffing; transcription; travel
arrangement and reservations; investigation and security;
maintenance, management and repair to commercial buildings and
dwellings; lawn and landscaping services; and collection,
management and remediation of waste.

 
Sec. H-2. 36 MRSA §1752, sub-§3-F is enacted to read:

 
3-F.__Home care services.__"Home care services" includes, when
performed with regard to residential property, painting, papering
and interior decorating; lawn and landscaping services; swimming
pool installation, repair, cleaning and maintenance; locksmith,
alarm and security services; waste management and remediation
services; and disinfection and pest extermination and control.

 
Sec. H-3. 36 MRSA §1752, sub-§5-C is enacted to read:


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