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LD225 • 2025

An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals

An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals

Education Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Representative Michael Brennan
Last action
2025-04-08
Official status
Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals

An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals Sponsor: Representative Michael Brennan Reference committee: Taxation Latest committee action: Reported Out; ONTP

What This Bill Does

  • An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals Sponsor: Representative Michael Brennan Reference committee: Taxation Latest committee action: Reported Out; ONTP

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-04-08 Senate

    Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)

  2. 2025-04-02 Committee

    Reported Out; ONTP

  3. 2025-03-27 Committee

    Work Session Held

  4. 2025-03-27 Committee

    Voted; ONTP

  5. 2025-03-21 House

    Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

  6. 2025-01-16 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Reduce Property Taxes and Finance Public School Construction and Education Through a 3 Percent Sales Tax on Hotel and Lodging Place Rentals
Sponsor:
Representative Michael Brennan
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 225
H.P. 148 House of Representatives, January 21, 2025
An Act to Reduce Property Taxes and Finance Public School
Construction and Education Through a 3 Percent Sales Tax on
Hotel and Lodging Place Rentals
Received by the Clerk of the House on January 16, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative BRENNAN of Portland.
Cosponsored by Senator RAFFERTY of York and
Representatives: ANKELES of Brunswick, CROCKETT of Portland, DODGE of Belfast,
GRAMLICH of Old Orchard Beach, MALON of Biddeford, MASTRACCIO of Sanford,
MOONEN of Portland, MURPHY of Scarborough.

Page 1 - 132LR0034(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA c. 727 is enacted to read:
3CHAPTER 727
4HOTEL AND LODGING PLACE TAX
5§4961. Sales tax on hotel and lodging place rentals; rate of tax; application of revenue
61. Definitions. As used in this chapter, unless the context otherwise indicates, the
7 following terms have the following meanings.
8 A. "Hotel" has the same meaning as in section 1752, subsection 4.
9 B. "Living quarters" has the same meaning as in section 1752, subsection 6.
10 C. "Lodging place" has the same meaning as in Title 22, section 2491, subsection 7-F.
112. Rate. In addition to the sales tax imposed pursuant to section 1811, subsection 1,
12 paragraph D, subparagraph (3), beginning January 1, 2026, a tax at the rate of 3% is
13 imposed on the value of rental of living quarters in a hotel or lodging place.
143. Application of tax revenue. The revenue received from the tax imposed by this
15 chapter must be credited directly to the Department of Education to be used to fund school
16 construction and kindergarten to grade 12 education.
17SUMMARY
18 This bill creates an additional 3% sales tax on the value of rental of living quarters in
19 a hotel or lodging place. The revenue from this tax must be credited to the Department of
20 Education to be used to fund school construction and kindergarten to grade 12 education.
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