STATE of MAINE
Compendium of
State Fiscal Information

THROUGH FISCAL YEAR
ENDING JUNE 30, 2007

PREPARED BY:
Maine State Legislature
Office of Fiscal and Program Review
PUB. #39
January 2008

COMPENDIUM OF STATE FISCAL INFORMATION
(also available by section in PDF)

TABLE OF CONTENTS

Section I
Introduction
      Table I-1  Major Revenue Accruals

Section II – Summary of Major Taxes and Revenue Sources
   Individual Income Tax
   Individual Income Tax – Tax Relief Program Transfers
      Table II-1  Individual Income Tax – 2007 Rates
   Corporate Income Tax
   Franchise Tax on Financial Institutions
   Sales and Use Taxes
   Service Provider Tax
   Transfers for Municipal Revenue Sharing
   Estate Tax
   Cigarette Tax
   Tobacco Products Tax
   Cigarette & Tobacco Products License Fees
   Liquor Sales and Operations
   Liquor Taxes
   Liquor License Fees
      Table II-2  Liquor License Fee Schedule
   Insurance Premium Tax
   Fire Investigation and Prevention Tax
   Insurance Regulatory Assessments and Fees
   Workers’ Compensation Insurance Assessments
   Safety Education and Training Assessment
   Finance Industry Fees and Assessments
   Corporation Fees and Licenses
   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 and Road Use Taxes
      Table II-3  Motor Fuel Tax Rates
   Aeronautical Fuel Taxes
   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 & Watercraft Fees
      Table II-6  ATV, Snowmobile & Watercraft Fees
   Lake and River Protection Sticker Fees
   Marine Resources License Fees
      Table II-7  Marine Resources License Fees
   Sardine Tax
   Salmon Tax
   Atlantic Salmon License Fees
   Mahogany Quahog Tax
   Environmental Protection Fees
   Recycling Assistance Fees
   Milk Handling Fee
   Milk Handling Tax
   Milk Pool and Other Milk Fees
   Blueberry Tax
   Potato Tax
   Mining Excise Tax
   Pari-Mutuel Revenue
   Racino Revenue
   Lottery Revenue
   Revenue from Federal Government
   Revenue from Local Governments
   Revenue from Private Sources
   Tobacco Settlement Payments
   Service Charges for Current Services
   Contributions and Transfers from Other Funds
   State Cost Allocation Program Transfers
   Sales and Compensation for Loss of Property
   Fines, Forfeits and Penalties
   Earnings on Investments
   Revenue from Maine Turnpike Authority

Section III – Revenues and Expenditures
   Total State Expenditures by Fund
      Graph III-1      Total State Expenditures
      Table ALL-1    Total State Expenditures by Fund
  
Total Operating Funds – Revenues and Expenditures
      Graph OPF-1   Total Operating Funds – Revenue and Expenditures
      Table OPF-1    Total Operating Funds – Revenue
      Table OPF-2    Total Operating Funds – Expenditures by Departments and Major Programs
      Table OPF-3    Total Operating Funds – Expenditures by Expenditure Category

   General Fund – Revenues and Expenditures
      Graph GF-1     General Fund – Revenues and Expenditures
      Table GF-1      General Fund – Revenue
      Table GF-2      General Fund – Expenditures by Department and Major Programs
      Table GF-3      General Fund – Expenditures by Expenditure Category
      State Contingent Account
      Table GF-4      State Contingent Account

   Highway Fund – Revenues and Expenditures
      Graph HF-1     Highway Fund – Revenues and Expenditures
      Table HF-1      Highway Fund – Revenue
      Table HF-2      Highway Fund – Expenditures by Department and Major Programs
      Table HF-3      Highway Fund – Expenditures by Expenditure Category

   Other Special Revenue Funds – Revenues and Expenditures
      Graph OSR-1  Other Special Revenue Funds – Revenues and Expenditures
      Table OSR-1   Other Special Revenue Funds – Revenue
      Table OSR-2   Other Special Revenue Funds – Expenditures by Department 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

   Federal Funds – Revenues and Expenditures
      Graph FED-1   Federal Funds – Revenues and Expenditures
      Table FED-1    Federal Funds – Revenue
      Table FED-2    Federal Funds – Expenditures by Department and Major Programs
      Table FED-3    Federal Funds – Expenditures by Expenditure Category

Section IV – Summary of Bonded Debt
   Summary of Bonded Debt
      Table IV-1    General Obligation Bonded Debt
      Graph IV-1   Total General Obligation Bonded Debt
      Table IV-2    Tax Supported Debt Service Costs
      Table IV-3    Maine Governmental Facilities Authority – Summary of Debt

Section V – General Fund Reserve Funds
      Table V-1     Major General Fund Reserve Funds
      Graph V-1    General Fund Resesrve Fund Balances

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
      Graph VI-3   State and Local Taxes Per Capita - Inflation Adjusted