Maine Code § 5-13080-S

Information to be provided to the assessor; approval of payment
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1. Certification by authority. The authority shall certify annually to the assessor by October 31st
of each year, beginning in 2016, the following information:
A. Employment, payroll and state withholding data necessary to calculate the base level of
employment; [PL 1995, c. 644, §2 (NEW); PL 1995, c. 644, §5 (AFF).]

B. The total number of employees added during the previous year within the base area above the
base level of employment, including additional associated payroll and withholding data necessary
to calculate the gross employment tax increment and establish the appropriate payment to the fund;
[PL 1995, c. 644, §2 (NEW); PL 1995, c. 644, §5 (AFF).]
C. A listing of all employers within the base area that pay withholding taxes, the locations of those
employers and the number of employees at each location; and [PL 1995, c. 644, §2 (NEW); PL
1995, c. 644, §5 (AFF).]
D. A listing of all affiliated businesses and affiliated groups, data regarding current employment,
payroll and state income withholding taxes for each affiliated business within the base area. [PL
1995, c. 644, §2 (NEW); PL 1995, c. 644, §5 (AFF).]
[PL 2015, c. 486, §2 (AMD); PL 2015, c. 486, §5 (AFF).]
2. Approval of payment. Upon receipt of the information required by this section, the assessor
shall review the information by December 1st immediately following receipt of the information and
shall determine the amount of the employment tax increment. If the assessor determines that the
requirements of this article are satisfied, the assessor shall approve payment to the fund.
[PL 2015, c. 486, §2 (AMD); PL 2015, c. 486, §5 (AFF).]
3. Deposit and payment of revenue. On or before July 15th of each year, the assessor shall
deposit an amount equal to 50% of the employment tax increment for the preceding year into a
contingent account established, maintained and administered by the State Controller. On or before July
31st of each year, the assessor shall pay that amount to the fund.
A. [RR 2019, c. 1, Pt. A, §9 (COR); MRSA T. 5 §13080-S, sub-§3, ¶A (RP).]
B. [PL 2021, c. 18, §1 (NEW); MRSA T. 5 §13080-S, sub-§3, ¶B (RP).]
[PL 2021, c. 18, §1 (AMD).]
4. Additional deposit and payment of revenue in December 2016. On or before December 15,
2016, the assessor shall deposit an amount equal to 50% of the employment tax increment for the
preceding year into a contingent account established, maintained and administered by the State
Controller. On or before December 31, 2016, the assessor shall pay that amount to the fund.
[PL 2015, c. 486, §4 (NEW); PL 2015, c. 486, §5 (AFF).]
REVISOR'S NOTE: §13080-S. Travel Promotion Matching Fund Program as enacted by PL 1995, c.
560, Pt. B, §11 is REALLOCATED TO TITLE 5, SECTION 13090-G

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