30-A §5250-J. Pine Tree Development Zones

MAINE STATUTES AND CODES

30-A §5250-J. Pine Tree Development Zones

Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Part 2: MUNICIPALITIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Subpart 8: DEVELOPMENT HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Chapter 206: DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))

Subchapter 4: PINE TREE DEVELOPMENT ZONES HEADING: PL 2003, C. 688, PT. D, §2 (NEW)

§5250-J. Pine Tree Development Zones

1. Creation.

[ 2009, c. 461, §13 (RP) .]

2. Requirements for designation. The commissioner shall adopt rules establishing the minimum requirements for the designation of Pine Tree Development Zones pursuant to subsections 3-A and 3-B.

[ 2009, c. 461, §14 (AMD) .]

2-A. Application for designation as military redevelopment zone.

[ 2009, c. 461, §15 (RP) .]

3. Limitations. The designation of Pine Tree Development Zones is subject to the following limitations:

A. [2009, c. 461, §16 (RP).]

B. [2009, c. 461, §16 (RP).]

C. Pine Tree Development Zone benefits may not be used to encourage or facilitate the transfer of existing positions or property of a qualified business or affiliated businesses to a qualified business activity from a nonqualified activity elsewhere in the State; [2005, c. 351, §26 (AFF); 2005, c. 351, §5 (AMD).]

D. Pine Tree Development Zone benefits may not be provided based upon any property, employees or positions transferred by the business or affiliated businesses to a qualified business activity from a nonqualified activity; and [2009, c. 461, §16 (AMD).]

E. [2005, c. 351, §26 (AFF); 2005, c. 351, §5 (RP).]

F. One or more qualified Pine Tree Development Zone business activities must be a permissible activity in the Pine Tree Development Zone. [2009, c. 461, §16 (AMD).]

[2009, c. 461, §16 (RP).]

[ 2009, c. 461, §16 (AMD) .]

3-A. Pine Tree Development Zone classification; tier 1 locations. Beginning January 1, 2009, the department shall classify the following on an annual basis as tier 1 locations:

A. From January 1, 2009 to December 31, 2009, all units of local government; [2009, c. 652, Pt. D, §1 (AMD); 2009, c. 652, Pt. D, §2 (AFF).]

B. Beginning January 1, 2010, a unit of local government that is contained in a county other than Cumberland County or York County, as well as a unit of local government that is contained in Cumberland County or York County with a municipal unemployment rate that is 15% higher than its labor market unemployment rate, based upon data published by the Department of Labor from the last completed calendar year; [2009, c. 652, Pt. D, §1 (AMD); 2009, c. 652, Pt. D, §2 (AFF).]

C. A unit of local government that has been designated by the department as a participating municipality in the Pine Tree Development Zone program as of December 31, 2008; [2009, c. 652, Pt. D, §1 (NEW); 2009, c. 652, Pt. D, §2 (AFF).]

D. Property within a military redevelopment zone as long as the property is classified by the department no later than December 31, 2018; and [2009, c. 652, Pt. D, §1 (NEW); 2009, c. 652, Pt. D, §2 (AFF).]

E. Washington County and the Downeast region, including 2 pilot projects to be established by the commissioner:

(1) A pilot project for the property of the former Cutler naval computer and telecommunications station, which may be excluded from the qualified business definitions established under section 5250‐I, subsections 16 and 17 if a for-profit business is engaged in, or will engage in, tourism development including recreational tourism, experiential tourism, hotel development and resort facility development; and

(2) A pilot project that allows seasonal employees in seasonal industries based on natural resources to be considered qualified Pine Tree Development Zone employees for the purposes of section 5250‐I, subsection 18. [2009, c. 652, Pt. D, §1 (NEW); 2009, c. 652, Pt. D, §2 (AFF).]

[ 2009, c. 652, Pt. D, §1 (AMD); 2009, c. 652, Pt. D, §2 (AFF) .]

3-B. Pine Tree Development Zone classification; tier 2 locations. Beginning January 1, 2010, the department shall classify the following units of local government on an annual basis as tier 2 locations:

A. All units of local government contained in Cumberland County or York County that are not classified as tier 1 locations pursuant to subsection 3-A. [2009, c. 461, §18 (NEW).]

[ 2009, c. 461, §18 (NEW) .]

4. Application.

[ 2009, c. 461, §19 (RP) .]

4-A. Catastrophic occurrence; benefits. A qualified Pine Tree Development Zone business whose primary purpose is to support the State’s working waterfront industry may apply for an adjustment of the base level of employment as described in this section, if it meets the following criteria:

A. It is located on a working waterfront in a Pine Tree Development Zone; [2009, c. 21, §5 (NEW).]

B. It has sustained at least a 5% loss of employed workers due to a catastrophic occurrence; and [2009, c. 21, §5 (NEW).]

C. It has appropriate infrastructure and zoning or other land use regulations in place. [2009, c. 21, §5 (NEW).]

For the purposes of this section and calculation of Pine Tree Development Zone benefits in section 5250-I, subsection 14, the base level of employment may be adjusted to mean 25% of the average number of employees of that business over the 3 months immediately preceding the catastrophic occurrence. A qualified business must apply for an adjustment of the base level of employment within 16 months of the catastrophic occurrence. Applications pursuant to this subsection must be received by August 1, 2011.

[ 2009, c. 21, §5 (NEW) .]

4-B. Pine Tree Development Zone Reserve Fund established. The Pine Tree Development Zone Reserve Fund, referred to in this subsection as "the fund," is established as a nonlapsing fund to capture all net positive revenues pursuant to section 5250-I, subsection 14 that accrue to the State and that would not have accrued to the State but for the availability of Pine Tree Development Zone benefits as stated in section 5250-I, subsection 17, paragraph A. The Office of the State Controller shall administer the fund, which notwithstanding Title 5, section 1666 is not subject to legislative allocation. The fund must be established and held separate from any other fund and used and administered exclusively for the purposes of this section. The fund consists of all revenues received pursuant to section 5250-I, subsection 14.

The State Tax Assessor shall identify all revenues that accrue to the State pursuant to section 5250-I, subsection 14 and deposit them into the fund. The State Controller shall transfer or authorize the transfer of funds from the fund in accordance with Title 36, sections 2016 and 6758 and any other relevant provisions. Any excess revenues not transferred pursuant to this section must be deposited by the State Controller into the General Fund.

[ 2009, c. 461, §20 (NEW) .]

4-C. Significant employment expansion; Pine Tree Development Zone benefits. A qualified Pine Tree Development Zone business that expands its employment at one of its locations in the State may apply for an adjustment of the base level of employment if it:

A. Has more than one location in the State; [2009, c. 461, §21 (NEW).]

B. Creates 250 or more jobs at one location; [2009, c. 461, §21 (NEW).]

C. Maintains its total employment in the State above 50% of its growth at the location of the employment expansion; and [2009, c. 461, §21 (NEW).]

D. Has appropriate infrastructure and zoning or other land use regulations in place. [2009, c. 461, §21 (NEW).]

For purposes of this section and calculation of Pine Tree Development Zone benefits in section 5250-I, subsection 14, the base level of employment must be calculated from the location where the business produces significant employment expansion of 250 jobs or more. The department shall determine on an annual basis if the business has produced significant employment expansion. If the department determines that the business does not meet the requirements of this section and its total employment in the State falls below 50% of its growth at this location of expansion, the business may not receive the adjustment pursuant to this section and the department shall calculate the base level of employment pursuant to section 5250-I, subsection 4.

[ 2009, c. 461, §21 (NEW) .]

5. Termination. A qualified Pine Tree Development Zone business located in a tier 1 location may not be certified under this subchapter after December 31, 2018, and a qualified Pine Tree Development Zone business located in a tier 2 location may not be certified under this subchapter after December 31, 2013. All Pine Tree Development Zone benefits provided under this subchapter are terminated on December 31, 2028.

[ 2009, c. 461, §22 (RPR) .]

SECTION HISTORY

2003, c. 688, §D2 (NEW). 2005, c. 351, §26 (AFF). 2005, c. 351, §5 (AMD). 2005, c. 451, §1 (AMD). 2005, c. 637, §2 (AMD). 2005, c. 650, §§2-6 (AMD). 2005, c. 669, §1 (AMD). 2007, c. 466, Pt. A, §53 (AMD). 2009, c. 21, §5 (AMD). 2009, c. 461, §§13-22 (AMD). 2009, c. 652, Pt. D, §1 (AMD). 2009, c. 652, Pt. D, §2 (AFF).