Bill Text: MI HB4677 | 2013-2014 | 97th Legislature | Engrossed
Bill Title: Sales tax; distribution; portion of sales tax revenue; earmark to transportation fund. Amends sec. 25 of 1933 PA 167 (MCL 205.75).
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2014-11-13 - Laid Over One Day Under The Rules [HB4677 Detail]
Download: Michigan-2013-HB4677-Engrossed.html
HB-4677, As Passed Senate, November 13, 2014
SENATE SUBSTITUTE FOR
HOUSE BILL NO. 4677
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2012 PA 226.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 25. (1) All money received and collected under this act
shall be deposited by the department in the state treasury to the
credit of the general fund, except as otherwise provided in this
section.
(2) Fifteen percent of the collections of the tax imposed at a
rate of 4% shall be distributed to cities, villages, and townships
pursuant to the Glenn Steil state revenue sharing act of 1971, 1971
PA 140, MCL 141.901 to 141.921.
(3) Sixty percent of the collections of the tax imposed at a
rate of 4% shall be deposited in the state school aid fund
established in section 11 of article IX of the state constitution
of 1963 and distributed as provided by law. In addition, all of the
collections of the tax imposed at the additional rate of 2%
approved by the electors March 15, 1994 shall be deposited in the
state school aid fund.
(4) Not less than 27.9% of 25% of the collections of the
general sales tax imposed at a rate of 4% directly or indirectly on
fuels sold to propel motor vehicles upon highways, on the sale of
motor vehicles, and on the sale of the parts and accessories of
motor vehicles by new and used car businesses, used car businesses,
accessory dealer businesses, and gasoline station businesses as
classified by the department of treasury shall be deposited each
year into the comprehensive transportation fund created in section
10b of 1951 PA 51, MCL 247.660b.
(5)
For the fiscal year ending September 30, 2013 only, an An
amount equal to 18% of the collections of the tax imposed at a rate
of 4% under this act from the sale of motor fuel, as that term is
defined in section 4 of the motor fuel tax act, 2000 PA 403, MCL
207.1004,
shall be distributed as follows:to
the Michigan
transportation fund created in section 10 of 1951 PA 51, MCL
247.660.
(a)
An amount sufficient to match available federal highway
funds
shall be deposited into the state trunk line fund created in
section
11 of 1951 PA 51, MCL 247.661, for the purpose of matching
federal
aid highway funds as those federal funds are made available
to
this state, but not less than 39.1% subject to subdivision (c).
(b)
After the distribution under subdivision (a), any
remaining
balance, subject to subdivision (c), shall be distributed
as
follows:
(i) 66% to the county road commissions of this state,
which
distribution
shall be administered under section 12 of 1951 PA 51,
MCL
247.662.
(ii) 34% to the cities and villages of this state,
which
distribution
shall be administered under section 13 of 1951 PA 51,
MCL
247.663.
(c)
Funds distributed under this subsection shall not exceed
$100,000,000.00.
(6)
For the fiscal year ending September 30, 2013 only and
September 30, 2016, and each fiscal year thereafter, except as
otherwise limited in this subsection, after the allocations and
distributions are made pursuant to subsections (2) and (3), an
amount equal to the collections of the tax imposed at a rate of 4%
under this act from the sale at retail of aviation fuel and
aviation products shall be deposited in the state aeronautics fund
and shall be expended, on appropriation, only for those purposes
authorized in the aeronautics code of the state of Michigan, 1945
PA 327, MCL 259.1 to 259.208. Not more than $10,000,000.00 shall be
deposited in the state aeronautics fund under this subsection. As
used in this subsection, "state aeronautics fund" means the state
aeronautics fund created in section 34 of the aeronautics code of
the state of Michigan, 1945 PA 327, MCL 259.34.
(7) An amount equal to the collections of the tax imposed at a
rate of 4% under this act from the sale at retail of computer
software as defined in section 1a shall be deposited in the
Michigan health initiative fund created in section 5911 of the
public health code, 1978 PA 368, MCL 333.5911, and shall be
considered in addition to, and is not intended as a replacement for
any other money appropriated to the department of community health.
The funds deposited in the Michigan health initiative fund on an
annual basis shall not be less than $9,000,000.00 or more than
$12,000,000.00.
(8) The balance in the state general fund shall be disbursed
only on an appropriation or appropriations by the legislature.
Enacting section 1. This amendatory act takes effect October
1, 2014.
Enacting section 2. This amendatory act does not take effect
unless Senate Bill No. 6 of the 97th Legislature is enacted into
law.
