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Amend the bill by striking out all of section 1 and inserting the following:
‘Sec. 1.  36 MRSA §1754-B, sub-§4  is enacted to read:
 
4.  Collection allowance.    A seller that is required to register pursuant to this section and that collects and remits sales tax in accordance with the provisions of this Part may deduct and retain for each filing period the lesser of $500 and 1% of that tax as a collection allowance. The collection allowance does not apply to taxes collected by a state, county or municipal agency.’
Amend the bill by inserting after section 2 the following:
‘Sec. 3. Appropriations and allocations. The following appropriations and allocations are made.
 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
 
Revenue Services, Bureau of 0002
 
Initiative: Provides funding for 2 Senior Revenue Agent positions and related costs to review and process sales tax collection allowances.

GENERAL FUND	2017-18	2018-19	
POSITIONS - LEGISLATIVE COUNT	1.000	1.000	
Personal Services	$180,538	$185,954	
All Other	$14,988	$14,988	
			
GENERAL FUND TOTAL	$195,526	$200,942	
 
’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment changes the amount that may be retained by a seller that collects sales tax to the lesser of $500 and 1% of the tax collected per filing period. The amendment also adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)