Maine Revised Statutes > Title 5 > Part 2 > Chapter 71 – Unclassified Service
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Terms Used In Maine Revised Statutes > Title 5 > Part 2 > Chapter 71 - Unclassified Service
- Affiliated business: means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses. See Maine Revised Statutes Title 36 Sec. 6753
- Agreement: means the Streamlined Sales and Use Tax Agreement. See Maine Revised Statutes Title 36 Sec. 7122
- Applicant: means a qualified business that has submitted an application to the commissioner for approval of an employment tax increment financing development program. See Maine Revised Statutes Title 36 Sec. 6753
- Base level of employment: means the greater of either the total employment of a business as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for approval of the employment tax increment financing development program divided by 4 or its average employment during the base period. See Maine Revised Statutes Title 36 Sec. 6753
- Base period: means the 3 calendar years prior to the year in which an applicant's employment tax increment financing development program is approved by the commissioner. See Maine Revised Statutes Title 36 Sec. 6753
- Benefit base: means the total incremental gross wages paid during the calendar year by a qualified business to qualified employees multiplied by 4. See Maine Revised Statutes Title 36 Sec. 6753
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Call center: means a business enterprise that employs 50 or more full-time employees for the purpose of customer service. See Maine Revised Statutes Title 36 Sec. 6753
- Certified applicant: means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this chapter and does not participate in the Employment Tax Increment Financing Program established in section 6752 while receiving this credit. See Maine Revised Statutes Title 36 Sec. 6851
- Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction. See Maine Revised Statutes Title 36 Sec. 7122
- Certified production wages: includes only the first $50,000 paid to or with respect to a particular individual for personal services rendered in connection with a particular certified visual media production. See Maine Revised Statutes Title 36 Sec. 6901
- Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Maine Revised Statutes Title 36 Sec. 7122
- Certified visual media production: means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090?L. See Maine Revised Statutes Title 36 Sec. 6901
- Civil deputy: means a deputy who meets the requirements for a civil deputy adopted by the sheriff and has been designated by the sheriff to enforce civil laws and serve civil process. See Maine Revised Statutes Title 30-A Sec. 351
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 36 Sec. 6753
- Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 36 Sec. 6851
- Commissioner: means the Commissioner of Administrative and Financial Services. See Maine Revised Statutes Title 36 Sec. 6901
- Deputy: means either a full-time or part-time county law enforcement officer appointed under section 381. See Maine Revised Statutes Title 30-A Sec. 351
- Domestic partner: means one of 2 unmarried adults who are domiciled together under long-term arrangements that evidence a commitment to remain responsible indefinitely for each other's welfare. See Maine Revised Statutes Title 1 Sec. 72
- Eligible property: includes , without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is eligible business equipment as defined in section 691, subsection 1. See Maine Revised Statutes Title 36 Sec. 6651
- Employment: means , for each calendar year, the amount determined by adding the total number of qualified employees of a certified applicant on each of 6 consecutive measurement days of that calendar year as chosen by the certified applicant and then dividing that sum by 6. See Maine Revised Statutes Title 36 Sec. 6851
- employment tax increment: means that level of employment, payroll and state income withholding taxes attributed to qualified employees employed by a qualified business above the base level for the qualified business, adjusted pursuant to subsection 12 for shifts in employment by affiliated businesses. See Maine Revised Statutes Title 36 Sec. 6753
- Employment tax increment financing development program: means a statement describing:
A. See Maine Revised Statutes Title 36 Sec. 6753Exception year: means the first calendar year in which a certified applicant has employment of less than 5,000 if the total Maine income taxes deducted and withheld by the certified applicant from qualified employees for that year totals at least $6,000,000. See Maine Revised Statutes Title 36 Sec. 6851 Facility: includes real estate, tangible personal property, fixtures, machinery and equipment. See Maine Revised Statutes Title 36 Sec. 6851 Full-time deputy: means a deputy who is compensated under section 386, subsection 1, and who is employed in county law enforcement for at least 40 hours a week. See Maine Revised Statutes Title 30-A Sec. 351 Gross wages: means taxable wages, tips and other compensation included on the wage and tax statement for services performed in this State during the calendar year. See Maine Revised Statutes Title 36 Sec. 6753 Inventory parts: includes repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and stocks or inventories of repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service if acquired after April 1, 1995, regardless of when placed in service. See Maine Revised Statutes Title 36 Sec. 6651 Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit. Labor market unemployment rate: means the average unemployment rate as published by the Department of Labor for the labor market or markets in which potential qualified employees are located and in which reimbursement is claimed under this chapter for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. See Maine Revised Statutes Title 36 Sec. 6753 lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 Lookback period: means the period from January 1, 2006 to December 31, 2011. See Maine Revised Statutes Title 36 Sec. 6612 Measurement day: means the last business day of every other month of any calendar year. See Maine Revised Statutes Title 36 Sec. 6851 Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111 Part-time deputy: means a deputy who is compensated under section 386, subsection 2, and who does not work more than the maximum amount allowed under that subsection in any one calendar or fiscal year while performing county law enforcement duties. See Maine Revised Statutes Title 30-A Sec. 351 Permanent incapacity: means a guardian or conservator has been appointed by a court of competent jurisdiction to manage the affairs of an office holder. See Maine Revised Statutes Title 30-A Sec. 1 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Primarily: means more than 50% of the time. See Maine Revised Statutes Title 36 Sec. 6651 Program period: means the period from October 1, 2012 to November 30, 2012. See Maine Revised Statutes Title 36 Sec. 6612 Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government. Qualified applicant: means an applicant for benefits under this chapter that satisfies each of the following tests. See Maine Revised Statutes Title 36 Sec. 6851 Qualified business: means any for-profit business in this State, other than a public utility as defined by Title 35?A, section 102, that adds 5 or more qualified employees above its base level of employment in this State within any 2-year period commencing on or after January 1, 1996 and that meets one of the following criteria:
A. See Maine Revised Statutes Title 36 Sec. 6753Qualified business property: means tangible personal property that:
A. See Maine Revised Statutes Title 36 Sec. 6651qualified employee: means a new, full-time employee hired in this State by a qualified business, for whom a retirement program subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Chapter 18 and group health insurance are provided, and whose income derived from employment with the applicant, calculated on a calendar year basis, is greater than the most recent annual per capita personal income in the county in which the qualified employee is employed, as long as gross wages paid attributed to the qualified employee are subject to reimbursement to the qualified business under this chapter. See Maine Revised Statutes Title 36 Sec. 6753 Qualified employee: means a person:
A. See Maine Revised Statutes Title 36 Sec. 6851Qualified investment: includes only expenditures that are capitalized for federal income tax purposes. See Maine Revised Statutes Title 36 Sec. 6851 Qualified ship: means any new ship launched by a certified applicant during or after 1998:
A. See Maine Revised Statutes Title 36 Sec. 6851Quarterly census of employment and wages: means the comprehensive tabulation of employment and wage information for workers produced by the quarterly census of employment and wages program, a cooperative program involving the federal Department of Labor, Bureau of Labor Statistics and the state employment security agencies. See Maine Revised Statutes Title 36 Sec. 6753 Resident of Maine: means a person who:
A. See Maine Revised Statutes Title 36 Sec. 6901retail operations: means sales of consumer goods for household use to consumers who personally visit the business location to purchase the goods. See Maine Revised Statutes Title 36 Sec. 6753 Retail sales activity: means an activity associated with the selection and purchase of goods or the rental of tangible personal property. See Maine Revised Statutes Title 36 Sec. 6651 Retail sales facility: means a structure used to serve customers who are physically present at the facility for the purpose of selecting and purchasing goods at retail or for renting tangible personal property. See Maine Revised Statutes Title 36 Sec. 6651 Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Sales tax: means the tax imposed by section 1811. See Maine Revised Statutes Title 36 Sec. 7122 Seller: means any person making sales, leases or rentals of personal property or services. See Maine Revised Statutes Title 36 Sec. 7122 Special deputy: means a person appointed under section 382 who may exercise the powers of a deputy only when a state of war or emergency exists. See Maine Revised Statutes Title 30-A Sec. 351 State: means any state of the United States or the District of Columbia. See Maine Revised Statutes Title 36 Sec. 7122 State unemployment rate: means the average unemployment rate published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. See Maine Revised Statutes Title 36 Sec. 6753 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111 Temporary employee-leasing company: means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 6901 Use tax: means the tax imposed by section 1861. See Maine Revised Statutes Title 36 Sec. 7122 used: means intended to be used. See Maine Revised Statutes Title 36 Sec. 6651