Bill > H4000

This bill establishes a local option municipal excise tax on certain unused utility corridors. The bill allows municipalities to levy a tax of $0.10 per linear foot per year on railroad or utility rights-of-way that have not been used for their intended purpose of delivering utilities for more than 10 years. The tax revenue collected by the municipality will be paid to the state Commissioner of Revenue, who will then distribute the funds back to the adopting municipalities in proportion to the amount of tax collected from each city or town. The Commissioner of Revenue is also authorized to prescribe necessary forms, rules, and regulations for the administration and enforcement of this new tax.

Budget and Finance

https://malegislature.gov/Bills/193/H4000