Bill Text: MI SB0492 | 2023-2024 | 102nd Legislature | Introduced
Bill Title: Taxation: mobile homes; specific tax on certain owners and occupants of certain mobile homes; modify. Amends sec. 41 of 1959 PA 243 (MCL 125.1041). TIE BAR WITH: SB 0491'23
Spectrum: Partisan Bill (Democrat 8-0)
Status: (Introduced) 2023-09-13 - Referred To Committee On Housing And Human Services [SB0492 Detail]
Download: Michigan-2023-SB0492-Introduced.html
SENATE BILL NO. 492
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 Except as otherwise provided in subsection (2), each licensee shall collect and remit a specific tax of $3.00 per month, or major fraction thereof, per occupied owner-occupied trailer coach , which shall be occupying space in the licensee's trailer coach park. The specific tax is a tax upon on the owners or occupants owner of each occupied owner-occupied trailer coach, including owner-occupied 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 is in lieu of any general ad valorem property tax, levied upon the trailer coach pursuant to the provisions of and an owner-occupied trailer coach subject to the specific tax is exempt from the collection of taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, upon or on account of the trailer while located in the trailer coach park.211.155.
(2) The A licensee of a trailer coach park shall not collect a monthly the specific tax described in subsection (1) 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 a state other than this state, the trailer coach and automobile do not occupy the space for an accumulated period not to exceed of more than 90 days in any 12-month period, if all and the owner and other occupants, if any, of the trailer coach with and accompanying automobiles automobile are tourists or vacationers. When The exemption under this subsection does not apply if 1 or more persons individuals occupying a the trailer coach bearing a foreign license are employed or in this state, are conducting any manner of business in this state, or are furnishing any service for gain within in this state. , there shall be no exemption from the specific tax under this act.
(3) (2) If a licensee does not remit the specific tax described in subsection (1) by the date required under section 43, the licensee shall pay a late payment penalty of 3% of the unpaid balance. Interest shall accrue accrues on the unpaid balance at a rate of 1% per month and the licensee shall be is liable for a civil fine of not more than $10.00 per occupied owner-occupied trailer coach for each month the licensee does not remit the specific tax authorized under this section.described in subsection (1).
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 491 of the 102nd Legislature is enacted into law.
