Bill Text: MI SB1063 | 2015-2016 | 98th Legislature | Engrossed
Bill Title: Sales tax; collections; certain revenue attributable to transformational brownfield plans; capture and earmark. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: SB 1061'16
Spectrum: Slight Partisan Bill (Republican 8-5)
Status: (Engrossed - Dead) 2016-11-29 - Referred To Committee On Local Government [SB1063 Detail]
Download: Michigan-2015-SB1063-Engrossed.html
SB-1063, As Passed Senate, November 29, 2016
SENATE BILL No. 1063
September 7, 2016, Introduced by Senators STAMAS, HORN, BIEDA, BRANDENBURG, MACGREGOR, KNEZEK, WARREN, SCHMIDT, KOWALL, HERTEL, YOUNG, ZORN and JONES and referred to the Committee on Economic Development and International Investment.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2015 PA 262.
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 shall be deposited each year into the
comprehensive transportation fund created in section 10b of 1951 PA
51, MCL 247.660b.
(5) Beginning October 1, 2016 and the first day of each
calendar quarter thereafter, an amount equal to the collections for
the calendar quarter that is 2 calendar quarters immediately
preceding the current calendar quarter of the tax imposed under
this act at the additional rate of 2% approved by the electors on
March 15, 1994 from the sale at retail of aviation fuel shall be
distributed as follows:
(a) An amount equal to 35% of the collections of the tax
imposed at a rate of 2% on the sale at retail of aviation fuel
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.
(b) An amount equal to 65% of the collections of the tax
imposed at a rate of 2% on the sale at retail of aviation fuel
shall be deposited in the qualified airport fund and shall be
expended, on appropriation, only for those purposes authorized
under section 35 of the aeronautics code of the state of Michigan,
1945 PA 327, MCL 259.35.
(6) The department shall, on an annual basis, reconcile the
amounts distributed under subsection (5) during each fiscal year
with the amounts actually collected for a particular fiscal year
and shall make any necessary adjustments, positive or negative, to
the amounts to be distributed for the next successive calendar
quarter that begins January 1. The state treasurer or his or her
designee shall annually provide to the operator of each qualified
airport a report of the reconciliation performed under this
subsection. The reconciliation report is subject to the
confidentiality restrictions and penalties provided in section
28(1)(f) of 1941 PA 122, MCL 205.28.
(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
or its successor. 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) An amount equal to the sales tax portion of the sales and
use tax capture revenues attributable to transformational
brownfield plans adopted under the brownfield redevelopment
financing act, 1996 PA 381, MCL 125.2651 to 125.2672, shall be
deposited each state fiscal year into the state brownfield
redevelopment fund created in section 8a of the brownfield
redevelopment financing act, 1996 PA 381, MCL 125.2658a. As used in
this section, "sales and use tax capture revenues" means that term
as defined in section 2 of the brownfield redevelopment financing
act, 1996 PA 381, MCL 125.2652.
(9) (8)
The balance in the state general
fund shall be
disbursed only on an appropriation or appropriations by the
legislature.
(10) (9)
As used in this section:
(a) "Aviation fuel" means fuel as that term is defined in
section 4 of the aeronautics code of the state of Michigan, 1945 PA
327, MCL 259.4.
(b) "Qualified airport" means that term as defined in section
109 of the aeronautics code of the state of Michigan, 1945 PA 327,
MCL 259.109.
(c) "Qualified airport fund" means the qualified airport fund
created in section 34(2) of the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.34.
(d) "State aeronautics fund" means the state aeronautics fund
created in section 34(1) of the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.34.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No.____ (request no.
06100'16) of the 98th Legislature is enacted into law.
