ME LD746

Authorizes municipalities to impose a 2% local option sales tax on short-term lodging (hotels, rooming houses, tourist/trailer camps) if approved by voter referendum

10% of collected revenue goes to Maine State Housing Authority for rural affordable rental housing programs; up to 2% covers state administrative costs; remaining balance goes to the municipality

Referendum requires majority approval and voter turnout of at least 20% of the most recent gubernatorial election; tax cannot take effect before January 1, 2026

Tax cannot be imposed in unorganized territories and only applies to lodging already subject to state sales tax

Revenue received does not affect state revenue sharing or reduce other state aid to municipalities for schools, roads, public assistance, or jails