Greetings Northport Golfers,

We hope this message finds you well and that you are looking forward to the start of another
great season of golf here at Northport Golf Club.

Our primary reason for this email is to inform you of a significant change that may impact you,
as a golfer. As of January 1, 2025, a new 5.5% sales tax has been imposed on golf cart rentals,
cart leases, rental golf clubs, and range ball fees by the State of Maine. This new tax, which is
part of a shift in the way that the sales tax is collected on golf cart rentals and other
leased/rental tangible property.

For years, these items were taxed up front, thus making them exempt from sales tax when
rented/leased at the point of sale. But this new tax law now shifts that tax burden onto golfers
like you. The net result is a SIGNIFICANT TAX INCREASE to the golfer.

This is how it will impact the rates at the NGC:

• The cart lease per seat of $600 will now rise to $633. In the case of someone who has already
  paid for their lease, you will now receive an invoice for $33 in the future.
• For cart rentals, the new price for members will be 9 holes $15 tax included, and 18 holes $22
  tax included. For non-members, 9 holes $22 tax included and 18 holes $32 tax included.
• Range ball prices and club rentals will now include the tax.

In conclusion, to comply with the new state law, the NGC must collect and process the 5.5%
sales tax on all cart rentals, rental clubs and range ball fees. There is no income benefit to the
NGC.

Thank you,
The Northport Golf Club Board of Directors