Fishing has played an important part in Maine’s rich and varied history from as early as the 19th century. Alongside mining, lumbering and shipbuilding, commercial fishing played an important role in the economic development of Maine, which remained one of the areas most popular industries for several decades. However, developments in the mining and manufacturing industries saw a decline of Maine’s fishing industry. Fortunately, smaller communities living on and around Maine’s numerous rivers and lakes ensured that fishing would remain part of the areas heritage and become the hugely popular tourist attraction that it is today.
Following on from this foundation, Maine now bases much of its economy on the tourism industry. Though Maine has many attractions, not least of all its lush areas of natural beauty, the fishing locations on offer are arguably the premier attraction for visitors from around the globe. As a result of Maine’s unique mix of freshwater and saltwater fishing locations, countless fishing communities are continuing to thrive on the back of keen enthusiasts and professional anglers alike.
Maine is also home to more than its fair share of fishing heritage, including that of Cornilia Crosby, or “Fly Rod” as she was affectionately known. Cornilia had the honour of being the first person to be awarded with a Guiding License in 1897 having spent years learning the woods, lakes and rivers of Maine. As the nickname would suggest, Cornilia was a keen angler who became highly skilled at fly-fishing. One story in particular claims that Cornilia landed 200 trout in a single day.
Cornilia began journaling her fishing expeditions and submitted them to numerous publishers and editors under her nickname of “Fly Rod”. Such a hit were her tales that “Fly Rod’s Notebook” became a hugely popular column in newspapers in New York, Boston and Chicago, and no doubt attracted hundreds of keen fisherman from around the country to the rivers and lakes of Maine.
Fortunately for the people of Maine, the lakes and rivers remain some of the best fishing locations in the world, and countless fishing resorts continue to prosper on the back of superb scenery, big fish and warm, friendly communities. With well over a hundred years of fishing heritage, Maine continues to make history as one of the world’s premier recreational fishing locations.
Map of Maine
Before the arrival of Europeans, Maine was inhabited by Algonquian-speaking Native American peoples including the Wabanaki, Passamaquoddy and Penobscots.
The area was settled by both French and English settlers in the early 17th century, the French arriving in 1604, and the English in 1607. The province became part of the English Massachusetts Bay Colony in 1652, but nevertheless was the scene of several battles between the English and French over control the territory.
The territory was also fought over by the American and British forces during both the American Revolution (1775 to 1783) and the War of 1812. In fact, the border between Maine and British North America (which later to become Canada) was not finalized until the Webster-Ashburton Treaty of 1842.
Although politically part of Massachusetts, Maine was physically separated from the rest of the state. As a result, the idea arose that Maine ought to be admitted to the Union as a separate state. This idea was politically convienent, as the Missouri Compromise required that slave and free states be admitted to the Union in equal numbers – and thus Maine was admitted to the Union on March 15th 1820.
In the late 19th century, Maine began to industrialize with the establishment of many textile mills. This was supplemented by the growth of a ship building industry (which was to contribute significantly to the US war effort in World War II).
Post war, some of Maine’s traditional industries have gone into decline. The state’s economy has however diversified into new fields, including telemarketing and tourism. Today Maine has an economy based on a mix of seafood (particularly lobsters), agricultural produce and industrial products. Maine is also an important transportation hub, with Portland being New England’s busiest port.
The Maine State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Maine Revenue Services
Withholding Tax Division
State Office Bldg.
P.O. Box 1061
Augusta, ME 04332-1061
(207) 626-8475
[http://www.state.me.us/revenue/]
Maine requires that you use Maine form “W-4ME, Employee’s Maine Withholding Allowance Certificate” instead of a Federal W-4 Form for Maine State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Maine cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes. [http://www.state.me.us/revenue/]
In Maine supplemental wages are taxed at a 5% flat rate.
You must file your Maine State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.
The Maine State Unemployment Insurance Agency is:
Bureau of Employment Security
Division of Unemployment Compensation
P.O. Box 309
20 Union St.
Augusta, ME 04332-0309
(207) 287-3176
[http://www.state.me.us/labor/uitax/uctax.html]
The State of Maine taxable wage base for unemployment purposes is wages up to $12,000.00.
Maine requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.
Unemployment records must be retained in Maine for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Maine State Agency charged with enforcing the state wage and hour laws is:
Department of Labor
Bureau of Labor Standards
Wage and Hour Division
45 State House Station
Augusta, ME 04333-0045
(207) 624-6400
[http://www.maine.gov/labor/labor_laws/wagehour.html]
The minimum wage in Maine is $6.25 per hour.
The general provision in Maine concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.
Maine State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
Employee’s name Employee’s address Employee’s date of birth. Employee’s UBI or UI number. Employee’s social security number Employer’s name Employers address Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 7 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a written warning penalty then a $200 per month penalty for a late report in Maine.
The Maine new hire-reporting agency can be reached at 207-287-2886 or on the web at [http://state.me.us/dhs/bfi/dser/New_Hire.htm].
Maine does allow compulsory direct deposit but the employee’s choice of financial institution must meet federal Regulation E regarding choice of financial institutions.
Maine requires the following information on an employee’s pay stub:
Gross and Net Earnings pay period dates hours worked itemized deductions
Maine requires that employee be paid in intervals of not more than 16 days; less frequently for FLSA-exempt employees.
Maine requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days.
Maine payroll law requires that involuntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment and that voluntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment or by mail if employee requests it.
There is no provision in Maine law concerning paying deceased employees.
Escheat laws in Maine require that unclaimed wages be paid over to the state after one year.
The employer is further required in Maine to keep a record of the wages abandoned and turned over to the state for a period of 10 years.
Maine payroll law mandates no more than 50% of minimum wage may be used as a tip credit.
In Maine the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.
Maine statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.
The Maine agency charged with enforcing Child Support Orders and laws is:
Division of Support Enforcement
Department of Human Services
11 State House Station
Augusta, ME 04333
(207) 287-2826
[http://www.maine.gov/dhhs/index.shtml]
Maine has the following provisions for child support deductions:
When to start Withholding? Immediately after receipt of order. When to send Payment? Within 7 days of Payday. When to send Termination Notice? Within 15 days of termination. Maximum Administrative Fee? $2 per transaction. Withholding Limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.
