Bill Text: MI SB0208 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Property tax; exemptions; additions and improvements to trailer coach; expand specific tax to include. Amends sec. 41 of 1959 PA 243 (MCL 125.1041).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-02-10 - Referred To Committee On Local, Urban And State Affairs [SB0208 Detail]

Download: Michigan-2009-SB0208-Introduced.html

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SENATE BILL No. 208

 

 

February 10, 2009, Introduced by Senator CHERRY and referred to the Committee on Local, Urban and State Affairs.

 

 

 

     A bill to amend 1959 PA 243, entitled

 

"An act to define, license and regulate trailer coach parks; to

prescribe the powers and duties of the state health commissioner

and other state and local officers; to provide for the levy and

collection of specific taxes on occupied trailers in trailer coach

parks and the disposition of the revenues therefrom; to provide

remedies and penalties for the violation of this act; and to repeal

certain acts and parts of acts,"

 

by amending section 41 (MCL 125.1041), as amended by 2008 PA 5.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 41. (1) Each licensee shall collect and remit a specific

 

tax of $3.00 per month, or major fraction thereof of a month, per

 

occupied trailer coach, which shall be a tax upon the owners or

 

occupants of each occupied trailer coach, including trailer coaches

 

licensed under the Michigan vehicle code, 1949 PA 300, MCL 257.1 to

 

257.923, notwithstanding any provision of the Michigan vehicle

 

code, 1949 PA 300, MCL 257.1 to 257.923, to the contrary, occupying

 

space within the trailer coach park. The specific tax shall be in

 

lieu of any property tax levied upon the trailer coach and,

 

beginning December 31, 2008, upon any addition or improvement to

 

the trailer coach located in that space pursuant to the provisions

 

of the general property tax act, 1893 PA 206, MCL 211.1 to 211.157

 

211.155, upon or on account of the trailer coach while located in

 

the trailer coach park. The licensee of a trailer coach park shall

 

not collect a monthly tax for any space occupied by a trailer coach

 

accompanied by an automobile when if the trailer coach and

 

automobile bear license plates issued by any state other than this

 

state for an accumulated period not to exceed 90 days in any 12-

 

month period, if all the occupants of the trailer coach with

 

accompanying automobiles are tourists or vacationers. When 1 or

 

more persons occupying a trailer coach bearing a foreign license

 

plate are employed or are conducting any manner of business or

 

furnishing any service for gain within this state, there shall be

 

no exemption from the specific tax under this act.

 

     (2) If a licensee does not remit the specific tax by the date

 

required under section 43, the licensee shall pay a late payment

 

penalty of 3% of the unpaid balance. Interest shall accrue on the

 

unpaid balance at a rate of 1% per month and the licensee shall be

 

liable for a civil fine of not more than $10.00 per occupied

 

trailer coach for each month the licensee does not remit the

 

specific tax authorized under this section.