Maine 2025-2026 Regular Session

Maine House Bill LD291

Introduced
1/30/25  
Refer
1/30/25  

Caption

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax

Impact

The implementation of LD291 would directly impact state tax revenues derived from the tourism sector. By lowering the tax rate on campground rentals, the state might experience an initial decrease in lodging tax revenue. However, proponents argue that this reduction could stimulate increased business activity in the campground sector, possibly leading to higher volumes of rentals and an overall increase in state revenue through other means, such as sales from local businesses servicing tourists.

Summary

LD291 is a legislative proposal aimed at eliminating the lodging tax specifically applied to campground sites and reverting to the general sales tax rate. Currently, the rental of living quarters in tourist and trailer camps is subject to a 9% sales tax, which the bill seeks to amend. Under LD291, these rental transactions would instead be taxed at the general sales tax rate of 5.5%. This legislative change is presented as a measure to reduce the financial burden on campground operators, potentially making such accommodations more attractive to tourists and visitors.

Sentiment

Sentiment surrounding LD291 appears to be largely positive among campground owners and those in the tourism industry, who believe the bill will enhance their competitiveness in attracting visitors. Conversely, individuals concerned with state revenues and financial sustainability may express reservations, fearing that the reduction in tax rates could lead to longer-term financial repercussions for state funding.

Contention

Notable points of contention regarding LD291 may include debates on the balance between lowering taxes to stimulate economic activity and the necessity of maintaining sufficient state revenue streams to support public services. Critics of the bill may argue that reducing the lodging tax undermines essential funding for programs that benefit all residents. As the bill moves through the legislative process, discussions will likely focus on these aspects, weighing the economic benefits against potential fiscal drawbacks.

Companion Bills

No companion bills found.

Previously Filed As

ME LD1852

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax

ME LD1298

An Act to Allow a Local Option Sales Tax on Short-term Lodging to Fund Affordable Housing

ME LD1946

An Act to Amend the Income Tax Law to Expand the Middle Tax Bracket, Increase the Lodging Tax and Increase the Short-term Automobile Rental Tax

ME LD1747

An Act to Return the Sales Tax Rate to 5 Percent

ME LD2000

An Act to Change the Taxation of Rental Tangible Personal Property to Make It Consistent with the Predominant Method in Other States' Rental Industry Laws for Sales and Use Tax

ME LD1524

An Act to Eliminate the Excise Tax on Recreational Vehicles and Permit Municipal Adoption of Fees to Cover the Cost of Municipal Services to Campgrounds and Recreational Vehicle Parks

ME LD1893

An Act to Allow a Municipality to Impose a Fee on Short-term Rentals for the Benefit of That Municipality

ME LD1743

An Act to Eliminate the Personal Property Tax

ME LD2005

An Act to Eliminate the Aircraft Excise Tax

ME LD1918

An Act to Modernize Maine's Business Incentive Programs by Creating the Dirigo Business Incentives Program and Eliminating Certain Other Tax Incentive Programs

Similar Bills

No similar bills found.