An Act To Reduce Property Taxes And Finance Public School Construction And Education Through A 3 Percent Sales Tax On Hotel And Lodging Place Rentals

LD 225 would impose a new 3% sales tax on the rental value of living quarters at hotels and lodging places in Maine, effective January 1, 2026. This tax applies to stays at hotels, motels, and similar accommodations, directly affecting businesses in the hospitality sector. The revenue generated must be sent directly to the Maine Department of Education to fund public school construction and K-12 education programs. The bill does not change existing property taxes but creates a dedicated funding stream for schools through this targeted tax.