STATE of MAINE
Compendium of
State Fiscal Information
THROUGH FISCAL YEAR
ENDING JUNE 30, 2005
PREPARED BY:
Maine State Legislature
Office of Fiscal and Program Review
PUB. #37
January 2006
COMPENDIUM
OF STATE FISCAL INFORMATION
(also available by section in PDF)
TABLE OF CONTENTS
Section
I
Introduction
Section II - Summary of Major Taxes and Revenue Sources
Income Taxes
Franchise Tax on Financial Institutions
Table II-1 Individual Income and Corporate Income Tax – 2005 Rates
Sales and Use Taxes
Service Provider Tax
Transfers for Municipal Revenue Sharing
Estate Tax
Cigarette Tax
Tobacco Products Tax
Cigarette and Tobacco Products License Fees
Liquor Taxes
Liquor License Fees
Table II-2 Liquor License Fee Schedule
Insurance Premium Tax
Fire Investigation and Prevention Tax
Insurance Regulatory Assessments
Insurance License and Other Insurance Fees
Workers’ Compensation Insurance Assessments
Employment Rehabilitation Fund Assessment
Safety Education and Training Assessment
Finance Industry Fees and Assessments
Corporate Filing Fees
Professional and Occupational Licensing Fees
Hospital Assessments and Taxes
Health Care Provider Tax
Health Care Institution License Fees
Railroad Company Tax
Telecommunications Personal Property Tax
Public Utilities Assessments
E-9-1-1 Surcharge
Real Estate Transfer Tax
Unorganized Territory Taxes
Commercial Forestry Excise Tax
Spruce Budworm Management Tax
Gasoline Tax
Special Fuel Tax
Table II-3 Motor Fuel Tax Rates
Aeronautical Gasoline Tax
Aeronautical Jet Fuel Tax
Motor Vehicle and Operator’s License Fees
Table II-4 Motor Vehicle and Operator’s License Fees
Hunting and Fishing License Fees
Table II-5 Hunting and Fishing License Fees
ATV, Snowmobile and Watercraft Fees
Table II-6 ATV, Snowmobile & Watercraft Fees
Marine Resources License Fees
Table II-7 - Marine Resources License Fees
Atlantic Salmon License Fees
Mahogany Quahog Tax
Environmental Protection Fees
Recycling Assistance Fee
Maine Milk Pool
Blueberry Tax
Potato Tax
Mining Excise Tax
Pari-mutuel Revenue
Lottery Revenue
Revenue from Federal Government
Revenue from Local Governments
Revenue from Private Sources
Service Charges for Current Services
Contribution and Transfers from Other Funds
State Cost Allocation Program Revenue
Sales and Compensation for Loss of Property
Fines, Forfeits and Penalties
Earnings on Investments
Revenue from Maine Turnpike Authority
Section III - Revenues and Expenditures
Graph GF-1 General
Fund - Revenues and Expenditures
Table GF-1 General Fund - Revenues
Table GF-2 General Fund - Expenditures by Departments and Major Programs
Table GF-3 General Fund - Expenditures by Expenditure Category
State Contingent Account
Table GF-4 State Contingent Account - Expenditures
Graph HF-1 Highway
Fund - Revenues and Expenditures
Table HF-1 Highway Fund - Revenues
Table HF-2 Highway Fund - Expenditures by Departments and Major
Programs
Table HF-3 Highway Fund - Expenditures by Expenditure Category
Graph OSR-1 Other
Special Revenue Funds - Revenues and Expenditures
Table OSR-1 Other Special Revenue Funds - Revenues
Table OSR-2 Other Special Revenue Funds - Expenditures by Departments
and Major Programs
Table OSR-3 Other Special Revenue Funds - Expenditures by Expenditure
Category
Table OSR-4 Fund for a Healthy Maine – Revenues
Table OSR-5 Fund for a Healthy Maine – Expenditures and Uses
Section IV - Bonded Debt
Summary of Bonded Debt
Table IV-1 Summary of Bonded Debt
Graph IV-1 Total State Bonded Debt - Per Capita and as a % of Personal
Income
Table IV-2 Tax Supported Debt Service Costs
Table IV-3 Maine Governmental Facilities Authority - Summary of Debt
Section V – Maine Budget Stabilization Fund (Maine Rainy Day Fund)
Maine Budget Stabilization
Fund
Table V-1 Maine Budget Stabilization Fund - History of Ending Balances
and Statutory Caps
Graph V-1 Maine Budget Stabilization Fund - History of Ending Balances
and Statutory Caps
Section VI - State and Local Tax Burdens
State and Local
Tax Burdens
Graph VI-1 State and Local Taxes as %
of Personal Income
Graph VI-2 State and Local Taxes Per
Capita
