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Compendium of State Fiscal Information

Through Fiscal Year Ending June 30, 2011

(PDF Version of Current Compendium and
Previous Years' Reports


Maine State Legislature
Office of Fiscal and Program Review
Pub. #43
January 2012


Section I - Introduction
       Table I-1 Major Revenue Accruals

Section II - Summary of Major Taxes and Revenue Sources
   Income Taxes
     Individual Income Tax
       Table II-1 Individiual Income Tax - 2011 Rates
     Corporate Income Tax
     Franchise Tax on Financial Institutions
   Sales Taxes
     Sales and Use Taxes
     Service Provider Tax
   Inheritance/Estate Taxes
     Estate Tax
   Tobacco Taxes and Fees
     Cigarette Tax
     Tobacco Products Tax
     Cigarette & Tobacco Products License Fees
   Liquor Taxes and Fees
     Liquor Sales and Operations
     Liquor Taxes
     Liquor License Fees
       Table II-2 Liquor License Fee Schedule
   Insurance and Financial Industries Taxes and Fees
     Insurance Premium Tax
     Fire Investigation and Prevention Tax
     Insurance Regulatory Assessments and Fees
     Workers' Compensation Insurance Assessments
     Safety Education and Training Assessment
     Dirigo Health Assessments
     Finance Industry Fees and Assessments
   Health Care Provider Taxes and Fees
     Hospital Assessments and Taxes
     Health Care Provider Tax
     Health Care Institution License Fees
   Public Utility Taxes and Fees
     Railroad Company Tax
     Telecommunications Personal Property Tax
     Public Utilities Assessments
     E-9-1-1 Surcharge
   Property Taxes
     Real Estate Transfer Tax
     Unorganized Territory Taxes
     Commercial Forestry Excise Tax
     Spruce Budworm Management Tax
   Other Business and Occupational Fees
     Corporate Fees and Licenses
     Professional and Occupational Licensing Fees
     Milk Handling Fee
     Milk Pool and Other Milk Fees
     Marine Resources License Fees
     Salmon Tax
       Table II-3 Marine Resources License Fees
     Mahogany Quahog Tax
     Blueberry Tax
     Potato Tax
     Mining Excise Tax
   Hunting and Fishing Licenses
     Hunting and Fishing License Fees
       Table II-4 Hunting and Fishing License Fees
   Environmental Fees
     Environmental Protection Fees
     Recycling Assistance Fees
   Fuel Taxes
     Gasoline Tax
     Special Fuel and Road Use Taxes
       Table II-5 Motor Fuel Tax Rates
     Aeronautical Fuel Taxes
     Oil Transfer Fees
   Motor Vehicle and Watercraft Fees
     Motor Vehicle and Operator's License Fees
       Table II-6 Motor Vehicle and Operator's License Fees
     ATV, Snowmobile and Watercraft Fees
       Table II-7 ATV, Snowmobile and Watercraft Fees
     Lake and River Protection Sticker Fees
   Gambling Revenue
     Pari-Mutuel Revenue
     Racino Revenue
     Lottery Revenue
     Transfers for Municipal Revenue Sharing
     Tax Relief Program Transfers
     Contributions and Transfers from Other Funds
     State Cost Allocation Program Transfers
   Other Revenue
     Revenue from Federal Government
     Revenue from Local Governments
     Revenue from Private Sources
     Tobacco Settlement Payments
     Service Charges for Current Services
     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 Department and Major Programs
     Table OPF-3     Total Operating Funds - Expenditures by Expenditure Category

General Fund - Revenues and Expenditures
     Graph GF-1      General Fund - Revenue 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       Transfers from the State Contingent Account

Highway Fund - Revenues and Expenditures
     Graph HF-1      Highway Fund - Revenue 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 - Revenue 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     Funds for a Healthy Maine - Revenue
     Table OSR-5     Funds for a Healthy Maine - Expenditures and Uses

Federal Funds - Revenues and Expenditures
     Graph FED-1    Federal Funds - Revenue 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
     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
     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

Section VII - Authorized Positions
     Table VII-1      History of Authorized Position Counts
     Graph VII-1     History of Authorized Position Counts