Skip First Level Navigation | Skip All Navigation

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

TABLE OF CONTENTS
(also available by section in PDF)

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 Individiual 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 Managment 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
   Minining 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 - Revenues and Expenditures
     Table OPF-1     Total Oerating 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 Departments 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 Departments 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 Departments and Major Programs
     Table OSR-3     Other Special Revenue Funds - Expenditures by Expenditure Category
     Table OSR-4     Funds for a Healthy Maine - Revenues
     Table OSR-5     Funds 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 Departments 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 Reserve 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