Bill Text: MI HB4983 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Michigan business tax; credit; tax credit for food service establishments, cigar bars, and tobacco specialty retail stores; create. Amends 2007 PA 36 (MCL 208.1101 - 208.1601) by adding sec. 410c.

Spectrum: Slight Partisan Bill (Republican 6-2)

Status: (Introduced - Dead) 2009-05-26 - Printed Bill Filed 05/22/2009 [HB4983 Detail]

Download: Michigan-2009-HB4983-Introduced.html

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HOUSE BILL No. 4983

 

May 21, 2009, Introduced by Reps. Wayne Schmidt, Knollenberg, Tlaib, Opsommer, Kennedy, Walsh, Lund and Horn and referred to the Committee on Tax Policy.

 

     A bill to amend 2007 PA 36, entitled

 

"Michigan business tax act,"

 

(MCL 208.1101 to 208.1601) by adding section 410c.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 410c. (1) For tax years that begin on or after January 1,

 

2009, an eligible taxpayer may claim a credit against the tax

 

imposed by this act equal to 2.5% of the eligible taxpayer's total

 

tax liability imposed under this act.

 

     (2) As used in this section:

 

     (a) "Cigar bar" means an establishment or area within an

 

establishment that is open to the public and is designated for the

 

smoking of tobacco products, purchased on the premises or

 

elsewhere.

 

     (b) "Eligible taxpayer" means a taxpayer that owns and

 

operates a food service establishment, a cigar bar, or a tobacco

 

specialty retail store.

 

     (c) "Food service establishment" means that term as defined in

 

section 1107 of the food law of 2000, 2000 PA 92, MCL 289.1107.

 

     (d) "Tobacco specialty retail store" means an establishment

 

that is not required to be licensed as a food service

 

establishment, in which the primary purpose is the retail sale of

 

tobacco products and smoking paraphernalia, and in which the sale

 

of other products is incidental.