Bill Text: MI SB0371 | 2017-2018 | 99th Legislature | Introduced
Bill Title: Taxation; hotel-motel; population requirement for the collection of and the rate of excise taxes; modify. Amends sec. 2 of 1974 PA 263 (MCL 141.862).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-10 - Referred To Committee On Outdoor Recreation And Tourism [SB0371 Detail]
Download: Michigan-2017-SB0371-Introduced.html
SENATE BILL No. 371
May 10, 2017, Introduced by Senators PAVLOV and HANSEN and referred to the Committee on Outdoor Recreation and Tourism.
A bill to amend 1974 PA 263, entitled
"An act to permit counties to impose and collect an excise tax on
persons engaged in the business of providing rooms for dwelling,
lodging, or sleeping purposes to transient guests; to provide for
the disposition of the revenues thereof; and to prescribe
penalties,"
by amending section 2 (MCL 141.862), as amended by 2004 PA 118.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2. (1) The county board of commissioners of a county
having a population of less than 600,000 persons, and having a city
of
at least 40,000 28,000 population may enact an ordinance to
levy, assess, and collect an excise tax from all persons engaged in
the business of providing rooms for dwelling, lodging, or sleeping
purposes, except in hospitals or nursing homes, to transient
guests, whether or not membership is required for the use of the
accommodations.
(2) If a county meets the requirements of subsection (1) on
the date it enacts an ordinance under this act and, after the 1990
decennial census, the county has a population of less than 120,000
persons and has a city with a population of 35,000 or more persons,
that county may continue to levy, assess, and collect the excise
tax under this act until October 1, 1991.
(3) If a county described in subsection (2) has any
accommodations located within the county that are also located
within the boundaries of a city in which the majority of the
population of that city reside in an adjoining county, then the
accommodation is exempt from the tax under this act.
(4) If a county described in subsection (2) has any
accommodations located within the county that are also located
within the boundaries of a city with a population of less than
5,000 persons, then the accommodation is exempt from tax under this
act.
(5) The ordinance provided by this act may be amended or
repealed in the same manner as it was adopted.
(6) The tax imposed pursuant to this act shall be at a rate of
not more than 5% of the total charge for accommodations subject to
this act.
(7) If a county meets the requirements of subsection (1) on
the date it enacts an ordinance under this act, the county may
continue to levy, assess, and collect the excise tax under this
act.
