132nd MAINE LEGISLATURE
		LD 291		LR 1312(02)
	An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2025-26	FY 2026-27	Projections  FY 2027-28	Projections  FY 2028-29
Net Cost (Savings)
	General Fund		$675,000	$2,711,000	$2,676,000	$2,742,000
Revenue
	General Fund		($675,000)	($2,711,000)	($2,676,000)	($2,742,000)
	Other Special Revenue Funds		($3,000)	($176,000)	($284,000)	($292,000)
Fiscal Detail and Notes
	This bill would result in a revenue decrease to the General Fund of $675,000 in fiscal year 2025-26 and $2,711,000 in fiscal year 2026-27 by excluding the rental of campground sites from the 9% sales tax on the rental of living quarters and instead subject rentals of campground sites to the 5.5% sales tax effective January 1, 2026. The bill would also result in a revenue decrease to the Local Government Fund of $3,000 in fiscal year 2025-26 and $144,000 in fiscal year 2026-27 as well as a decreased transfer to the Tourism Marketing Promotion Fund of $32,000 in fiscal year 2026-27.